This focussed one-day workshop, although still under the banner of basic payroll, is designed to move delegates forward from a basic working knowledge of payroll practice.

Using practical and every-day examples, delegates are helped to master some of the more complex PAYE and NICs calculations and related legislation.

Workshop Aims

Essential elements of good payroll practice

Helped to learn by example, discussion and practice

This workshop uses the same, easy, step-by-step approach as the other workshops in this series. Delegates are helped to learn, by example, discussion and practice, essential aspects of good payroll practice that are a vital part of working in a modern payroll department.

Those who would benefit the most

Those who wish to develop their knowledge and carreers

A refresher, to keep up-to-date

HR and finance staff

HR and finance staff It will also be of value to accounts and personnel/HR staff who have some responsibility for the payroll operation.

Workshop Conclusion

Awareness of the obligations and responsibilties

What each delegate will receive:

• Tutor-led easy-to-follow practical training
• Valuable comprehensive workshop reference manual
• Unique handouts and exercises
• Professional CPD certificate of participation and attendance
• Refreshments and lunch

After the workshop:

• Free telephone helpline
• Free email newsletter
• Free web access to payroll tools and Resources

Workshop Programme

Tax and NICs

• Brief review of basic tax and NICs calculations, applying special procedures when operating K codes, how to use Taxable Pay Tables C & D for calculating higher rate tax, calculating Class 1 NICs when the earnings exceed the upper earnings limit (UEL), the correct tax and NICs treatment of expenses vouchers, round sum allowances, holiday pay, pay-in-lieu-of-notice (PILON) and other payments made when, or after, an employee leaves.

Calculations of Tax and NICs

• Step-by-step advanced calculations, such as exact percentage calculations with examples, exercises and tutor assistance

Lawful deductions from pay

• The 'protection of wages' provisions of the Employment Rights Act, and how to avoid problems when recovering overpayments of wages and how to legally recover overpayment of holiday pay from leavers

National Minimum Wage

• How to ensure compliance for workers who are paid by the hour, by salary, or by commission or piece rates, or none of those

Working Time Regulations

• The rights of workers and their implications for payroll, paid annual leave rules, record keeping requirements, and the restrictions on working hours when employing children

Asylum and Immigration Act

• The procedures to avoid heavy penalties when taking on new employees.

This workshop has been fully updated to include the new and changed ‘court orders’

Court Orders

• All of the different types of court order in England and Wales, Scotland and Northern Ireland (the appropriate orders are covered depending on where the workshop is held),

Calculations of Court Orders

• Step-by-step calculations with examples, exercises and tutor assistance.

Student Loan Deductions

• The two forms that can trigger student loan deductions, calculating the deductions using calculator or tables, how to avoid penalties because of non-deduction due to late receipt of P45, when to stop deducting, how to complete a P45 when an employee leaves, reporting requirements.

Tax Credits

• Overview of Tax Credits, starting and stopping payments.

  Highly recommended as an In-house course.

  Continuing Professional Development

Part of the Payroll Technician course which can lead to a professional payroll qualification.