Payroll for non-payroll professionals

P 1). The payroll department

- Awareness of the payroll department’s communication requirements.

- Recognising the payroll department’s internal & external clients.

- Distinguishing positive and negative payrolls.

2). Information and documentation requirements for payroll

- Identifying the information requirements for payroll.

- Distinguishing between permanent and temporary data.

- Identifying data protection principles for the payroll department.

3). Payroll legislation

- Identifying the key legislation that impacts on payroll.

- Identifying case law that impacts on payroll.

4). Deductions from Pay

- Ascertaining what makes a deduction from pay lawful.

- Classifying the three types of deductions.

- The administrative considerations for voluntary deductions.

- Considerations for effective management of deduction processes.

5). Overview of Income Tax & PAYE

- Recognising the principles of PAYE.

- Categorising different tax codes.

- Distinguishing Scottish tax codes.

6). Calculating National Insurance Contributions

- Recognising the names and current amounts of NIC thresholds.

- Identifying the current NI category letters in operation.

7). Overview of statutory payments

- Recognising the principles of Statutory Sick Pay (SSP).

- Recognising the principles of Statutory Maternity Pay (SMP).

- Recognising the principles of Statutory Adoption Pay (SAP).

- Recognising the principles of Statutory Paternity Pay (SPP).

- Recognising the principles of Shared Parental Pay (ShPP).