1 day£643 +VAT
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Understand the essentials of the UK tax and NI system

This training course will equip you with the skills required to understand how tax and National Insurance are calculated and complete a manual payroll calculation from gross pay to net pay. With a focus on core payroll skills, and featuring manual calculations, you will quickly learn how to produce a payslip with confidence.

The course can be taken as a stand-alone course and forms part of our highly successful 3-day Payroll Techniques course which can lead towards a Pearson BTEC Award Level 3 in Payroll Techniques.

These courses will continue to run as advertised but will now be delivered live by our expert tutors via an interactive online platform so that you can continue to gain knowledge and training from the comfort and safety of your homes or offices.

Courses Overview

Duration: 1 day Price: £643+VAT CPD: 6 hours (certificated)

Who will it benefit?

This payroll training course is ideal if you work in payroll or HR and have little or no experience of current UK payroll practice.

It would be especially useful if you are new to the role, returning after a break or just providing absence cover. Alternatively, you may be competent in using a computerised payroll but lack manual experience to be able to manage and understand how Tax and National Insurance is being calculated.

What you'll achieve?

By the end of the course you will have a good understanding of UK Tax and National Insurance calculation and deduction for your employees, understand tax codes and NI table letters and how to deal with starters and leavers.

Using examples and simple tests during the day you will understand how to build up deductions and how to complete a simple payslip.

Course content

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Tax and Tax Calculation

  • Rates thresholds for tax
  • Personal allowances
  • The effect on tax when employees are paid weekly, fortnightly, four-weekly and monthly and how to use the tax calendar correctly
  • What a tax code is and how it is derived
  • The difference between a cumulative and non-cumulative basis (week1/month1)
  • How HMRC notifies tax code changes
  • How to calculate the pay adjustment
  • How to calculate tax

National Insurance and NI Calculation

  • Importance of NI numbers
  • What an NI table letter is, how it is derived and its impact on the calculation of NIC
  • NI rates and thresholds
  • The effect on NI when employees are paid weekly, fortnightly, four-weekly and monthly
  • NI for employees
    • Not yet 16
    • Under 21
    • Apprentices under 25
    • Over state pension age
  • How to calculate NI using the exact percentage and comparing to HMRC table methods

Starters and Leavers

  • Dealing with starters and leavers
  • P45s
  • Starter Declarations

Calculations and Payslips

  • Step-by-step calculations of tax and NI with examples and exercises
  • Preparation of a manual payroll calculation with tutor assistance
  • The makeup of a payslip
    • What has to be entered in order to meet legal requirements

"I have used The Learn Centre on a number of occasions and have found it provides a great platform to gain the knowledge required to carry out my job. I started off with the Payroll Technician course and this in-depth learning gave me a great foundation of payroll knowledge to build upon and give me the confidence to progress up the career ladder, well worth it and would certainly recommend, no matter what level you are at there will be a course/qualification that can help you."

Ayman Zagloul
HR Analyst at Queen's University Belfast

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1 day£643+VAT
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