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3 days£1299 +VAT
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Level 3 payroll qualification

This 3 day course covers elements from the following courses:

Day 1 - Expenses and benefits
Day 2 - Advanced Employment Status, Pay and Pensions
Day 3 - Reporting To HMRC

Subsequently complete the optional assignments and you will be awarded the BTEC Level 3 Award in Payroll Procedures.

Price with assignments is £1,299 + VAT.

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: 3 days Price: £1299+VAT

Who will benefit

This is an ideal course if you are looking to enhance your payroll knowledge and are looking to develop and further your payroll career as well as achieving an industry recognised qualification.

This comprehensive payroll training course is also invaluable to accounts and HR staff who have some responsibility for the payroll operation as part of their wider remit. As well as a practical overview of the complex areas of returning to HMRC, you will gain an awareness of the obligations and responsibilities relating to benefits and expenses and other legislation that affects the overall performance of the payroll function.

What you'll achieve

By the end of the course, you will be able to confidently deal with many advanced areas of payroll such as; HMRC returns, employee benefits and expenses, staff and employment status including termination and redundancy payments along with effective management of earnings for NI and Tax purposes. The course will also review other high-profile areas including holiday pay in different situations, salary sacrifice schemes, director’s NI and an overview of pensions and pension administration.

Course content

This payroll training course covers everything you need to be able to explain exactly how make returns to HMRC, manage and understand expenses and benefits and manage complexed payroll requirements such as status, pensions and holiday pay. The course includes a number of working examples and integrated tests to assist in the attendees learning experience.

Day 1

  • An overview of benefits and expenses
  • Timetable and penalties, fines and interest charges
  • Use of alternative forms, software and working sheets
  • Payrolling Benefits
    • The pros and cons
    • Registration process
    • Payrolling of benefits in action
  • Optional Remuneration Arrangements
  • NI and Exemptions
  • Determining whether a Class 1 or Class 1A NIC liability arises
  • Avoiding the need to make entries on form P11D:
    • Expense payments including changes since April 2016
    • Extra Statutory Concessions (ESCs)
    • Statutory exemptions
    • PAYE Settlement Agreements (PSAs)
  • Completing the P11D, step-by-step and section-by-section
  • Assets transferred (cars, property, goods or other assets)
  • Payments made on behalf of employees
  • Vouchers or credit cards
  • Living accommodation
  • Mileage allowance payments
  • Cars and car fuel
  • Vans
  • Interest-free and low-interest loans
  • Private medical treatment or insurance
  • Qualifying relocation expenses payments and benefits
  • Services supplied
  • Assets placed at the employee’s disposal
  • Miscellaneous items including
    • Subscriptions and professional fees
    • Canteen facilities
    • Childcare vouchers
    • Cycle to work scheme
    • Long service awards
    • Gifts
  • Expenses payments made to, or on behalf of, the employee, including:
  • Travel and subsistence
  • Personal Incidental Expenditure (PIEs)
  • Entertaining staff and clients
  • Completing the P11D(b)
  • Determining the benefits-in-kind that attract Class 1A NICs
  • The effect of processing benefits through the payroll
  • Calculating Class 1A liability
  • Timetable, penalties and payments

Day 2

  • Employment status
  • Identifying correctly for tax and employment right
  • Personal Service Companies and IR35 legislation
  • Termination Payments
  • A detailed review of termination payments and how to determine whether tax and NI are due
  • Understanding the ‘logical sequence’
  • Changes to termination payments from 2018
  • Advanced payroll administration
  • Holiday entitlement, pay and unusual situations
  • ERA 1996, how a week’s pay is determined
  • Notional payments, what are they and how to deal with them
  • Salary sacrifice and flexible benefit schemes and how they work
  • Understanding the impact salary sacrifice and NMW
  • Payments made after leaving and how should they be treated
  • Problem areas for Class 1 NICs, mistimed and irregular payments
  • Earnings periods and how they are determined for employees and directors
  • Directors NICs
  • Checklist for aggregated earnings for NI in multiple employments
  • Pensions and NI
  • Basic and additional state pensions
  • Comparing different pension and qualifying schemes in the context of auto-enrolment
  • The significance of ‘contracting-out’ and its effect on NI with occupational pension schemes
  • Group and personal pension schemes
  • Annual and lifetime allowances

Day 3

  • Real Time Information
  • The submissions:
    • Full Payment Submission
    • Employer Payment Summary
  • Earlier Year Update
  • National Insurance Verification Request
  • Year End Procedures Under RTI
  • Correcting errors
  • The Final Submission Indicator
  • The questions and declaration
  • Timetable for submissions under RTI
  • Filing methods
  • Penalties and interest charges for incorrect or late returns
  • Glossary of terms
  • Preparing for returns
  • The importance of pay period reconciliations and what needs to be done
  • Document checks:
    • Payroll giving scheme
    • Certificate of election
    • Evidence of age exception
    • Certificate of deferment
    • Preparing for weeks 53, 54 and 56
    • Clear-down and other checks
  • Procedures to be followed moving from the old tax year to the new tax year, including P9X or P7X instructions and P9(T) coding notices
  • Filing options, forms and returns
  • Special filing situations – making changes to submitted information
  • Supply of form P60
  • Completing the returns
  • A step-by-step review of:
    • Full Payment Submission
    • Employer Payment Summary
    • Earlier Year Update
    • National Insurance Verification Request
    • P60 certificate

"I have attended many of The Learn Centre’s training courses in recent years. They are always of the highest professional standard and deliver updates on complicated HR and Payroll legislation, but in an easy to understand format. I would gladly recommend The Learn Centre to any potential client who is looking for HR & Payroll training courses, bespoke in-house training or expert advice."

Michael Stevenson
Payroll Manager at Queen's University Belfast

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3 days£1299+VAT
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