Programme

1	Core payroll objectives Factors affecting payroll including definition of payroll, right to work Payroll frequency, resources, payroll processes e.g. in-house, bureau Payslip regulations including electronic alternatives
2	Appreciation of up to gross activities within payroll Calculation of hourly pay, part pay period values Overtime, special pay Company sick and maternity, holiday pay, statutory payment
3	Pre tax deductions Pension, AVC, GAYE, SIPS
4	Calculation of net pay Procedure for calculation Definition of deduction types (Statutory, Contractual, Voluntary) Review of tax and national insurance calculation requirements
5	Pensions Contracted out S2p Company pensions – Final salary/Money purchase AVC Stakeholder Personal or Group Personal Pension. Nest
6	National Insurance Who pays national insurance including NI number Classes Categories Bands and rates NI payment periods Types of deferment and exemptions National Insurance pay Methods of calculation (LEL, ET, UAP, UEL) Calculation of rebate Special circumstances – starters, late payments, errors Directors National Insurance Recording and reporting requirements
7	HMRC business relationship Tax office, NICO, duty of care
8	Review of core responsibilities for Income Tax Business registration – tax reference Taxable income Tax year time table Tax rates – bands and rates Tax code allowances Code suffixes and prefix Specific tax codes – emergency code, basic, D0, NT Tax code notification – P6. P7, P9, bulk changes Tax calculation table/exact percentage Cumulative and non cumulative codes K code issues including regulatory limit Starters and leavers (P45, P46) Special payment e.g. holiday advance, week 53 Year end employee reports Recording and reporting tax
9	Employment special conditions Student working on vacation pay Death in service treatment Maternity leaver Retirement Redundancy/severance
10	Student loan Notification of student Calculation of liability Deduction rules Reconciliation and reporting of values collected Starting and leaving a person for calculation Special circumstances – extra pay, payment after leaving Penalties and fines