Course content
Delegates
have the option of attending the Introduction to Tax, NI, Starters and Leavers
as a stand-alone two-day course or they can attend the whole week. Days 3 and 4
are also offered as standalone one day courses.
Further
flexibility is offered which enables delegates to attend days 1 and 2 and then
return at a later date to complete the week and take the exams on day 5. To
ensure consistency in learning and assessment for the qualification, all 5 days
need to be completed in the same tax year.
The
core elements include:
Days 1 and 2 give a full and comprehensive guide to tax and National Insurance and how it’s calculated and applied to employees pay. The course goes through the process of building up gross pay, understanding tax and National Insurance legislation and the correct calculation, deduction and reporting requirements. The course also looks at the process for managing starters and leavers as well as other adjustments required for correct management of the deduction process.
Day 3 covers the calculation and administration of the statutory payments of Maternity, Paternity, Adoption, Sick pay and leave. There is also a brief guide to Shared Parental Pay and leave.
Day 4 provides details of the complexities of key payroll legislation and practices including the implications of Real Time Information (RTI) and Statutory deductions. Although many payroll systems will now deal with all the key payroll calculations, payroll staff still need to understand the implications of these routines and how to correctly calculate a manual payment when things go wrong.
Day 5 includes the examinations