Workshop Aims

The aim of this practical one-day workshop is to enable each delegate to understand the requirements of the UK tax and NIC system, to be competent in completing a manual payroll calculation from gross pay to net pay and confident to produce a payslip.

This workshop uses an easy, step-by-step approach, ensuring that each delegate learns by example and practices how to use the various tax and NIC tables, and how to complete the different forms for employees who are starting or leaving employment.

Those who would benefit the most

None or little experience

HR and Business Managers

It will also be of value to those who have responsibility for the payroll operation.

Workshop Programme

How the UK Tax and NIC system works

• What PAYE is
• Rates of Tax and NICs
• Personal allowances

Gross Pay

• What gross pay is for both Tax and NIC

Pay and Earnings Periods

• Use the tax calendar correctly
• Impact of multiple employment contracts on calculation of tax and NIC

Tax Codes

• What a tax code is
• What week1/month1 means

Tax Tables

• How to use Pay Adjustment tables and Taxable Pay tables

NIC Table Letters

• What is an NIC Table letter?

NIC Tables

• How to use NIC tables to calculate NICs

New employees

• The importance of forms P45, P46 and P38S in setting up new employees, what needs to be checked on the P45

Leavers

• The forms that need to be completed

Calculations

• Step-by-step calculations with examples and exercises, preparation of a manual payroll with tutor assistance

The payslip

• The makeup of a payslip, what has to be entered in order to meet legal requirements