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2 days£1258 +VAT
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Start on a hands on fast track to payroll expertise

This course follows the payroll processing cycle through a unique practical approach. It begins on day 1 with processing a new starter, the build up to gross pay and calculating the deductions for National Insurance and PAYE.

On day 2, delegates will continue the process with the calculation of statutory sick pay and statutory maternity pay for employees and completes the cycle by dealing with a leaver, submission of Real Time Information and the PAYE payment due to HMRC.

Courses Overview

Duration: 2 days Price: £1258+VAT CPD: 6 hours (certificated)

Who will it benefit?

This course is perfect if you work in payroll or HR and have little or no experience of current UK payroll practice and need to cover all of the basic fundamentals of payroll. 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 the manual experience to manage and understand how a payroll is built up and processed.


What you'll achieve?

By the end of this course delegates will be able to create a manual payroll, determine qualification to SMP & SSP and its payment, process and report new starters and a leaver’s final payment, deal with the regular RTI submissions, submit monthly payments to HMRC and complete the payroll cycle.


Course Content

This payroll training course covers everything you need to execute the complete payroll processing cycle from start to finish through a practical hands on process.

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Day One

  • Payments & deductions
    • Identifying payments which are taxable & NIC’able
    • Setting up and making post tax and NIC’able deductions from pay
  • Pension contributions
    • How an employee’s contributions should be treated for tax and NIC purposes
    • Correct allocation of the employee’s NIC table letter
  • National Insurance calculations
    • NIC thresholds and rates
    • Calculating standard rate National Insurance using category letter A
    • Under 21-year-old, category letter M.
    • Apprentices NI for under 25-year-old
  • Tax calculations
    • Using tax tables; A, B, C and D to calculate tax due
    • Tax bands and rates including an overview of Scottish Rates of Tax (SRIT)
    • Personal allowances
    • Operation and calculation of BR, 0T and cumulative and non-cumulative tax codes
  • Processing New Starters
    • Processing starter details using form P45 / Starter Checklist
    • New employee personal information required by Real Time Information (RTI)
    • Auto enrol new employee into the work place pension

Day Two

  • Statutory Maternity Pay
    • Assessing the qualifying rules (continuous service and average weekly earnings)
    • Calculating the payment of SMP
    • Dealing with and issuing form SMP1
  • Statutory Sick Pay
    • Assessing the qualifying rules of a PIW, proof of sickness
    • Average weekly earnings and linking PIWs
    • Calculating the payment of SSP
    • Dealing with and issuing form SSP1
  • Student Loan Deductions
    • Calculating the student loan deduction
    • Table and percentage methods
    • Forms and deductions
  • Processing Leaver Payments
    • How to calculate a leaver’s final payment
    • Requirement for issuing form P45
    • Information to be supplied to HMRC via RTI
  • Real Time Information and Submissions
    • Full Payment Submission (FPS) - What is it and what are the submission requirements?
    • Payment Summary (EPS) - What is it and what are the submission requirements?
    • In-Year Payments to Debt Management Banking (DMB)

"I have chosen The Learn Centre both for my own knowledge base and in-house training courses for my teams for many years. I have always been extremely impressed with the content of the courses, people engagement and the positive feedback from my staff."

Ann Chesher
Head of Employee Services at 1Life (Management Solutions)

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2 days£1258+VAT
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