5 days£2396 +VAT
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Level 4 payroll qualification

This course is suitable for those wishing to build on the learning content of the Payroll Practice course and is particularly aimed at those candidates who wish to enhance their knowledge of core payroll areas including best practice and understand the more complexed aspects of the subject.

Successfully completing the course will earn you a Pearson BTEC Award Level 4 in Payroll Administration.

Courses Overview

Duration: 5 days Price: £2396+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 responsibility for the payroll operation as part of their wider remit. As well as a practical overview of the complex areas of Tax, National Insurance, Statutory payments and Deductions from pay the course reviews core areas 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; Tax and National Insurance legislation, Statutory pay and leave, and payroll legalities including court orders, deadlines and HMRC requirements.

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:

Day 1

Payroll Foundation in Tax and National Insurance

Day 2

Payroll Foundation in Tax, National Insurance, Starters and Leavers

Day 3

Payroll Foundation in Statutory Payments

Day 4

Payroll Foundation in Payroll Legalities & Practicalities

Day 5 (am)

Payroll Administration Qualification - Exams and Assessment

Each day is built around progression in each subject and the course is supported throughout each day with practical exercises to confirm understanding and learning.

BTEC Examination for the Professional Award in Payroll Administration

The examinations form part of the Foundation week. They not only test delegates’ knowledge but their understanding of the key payroll procedures that are covered in one or more parts of the Payroll Foundation courses days.The exams are modular and designed to meet the different requirements of delegates.


Day 1

Payroll Foundation to Tax, NI, Starters & Leavers

This practical two-day course gives 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.

  • Build up to gross pay
  • Pre-tax additions & deductions
  • Post tax additions & deductions & which deductions take priority
  • Gross to net calculations – which figure is used to calculate tax & NI
  • The tax year & how it works
  • Standard rate NI calculations (NIC letter ‘A’)
  • NIC for under 21 years old
  • Apprentices NIC for under 25 years old
  • How the cumulative tax system works
  • Current tax rates & bands including the additional rate & SRIT
  • Personal allowances for tax purposes – understanding the rules including the restriction on allowances
  • How to use the pay adjustments tables
  • How to manually calculate tax using the tax tables
  • Implication of reporting RTI data such as tax and NIC

Day 2

Payroll Foundation to Tax, NI, Starters & Leavers

This practical two-day course gives 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.

  • Calculating tax on a non-cumulative basis
  • K tax codes– how to manually calculate tax using a K tax code
  • The overriding regulatory limit for PAYE
  • What attracts NI?
  • Reduced rate NI & Age Exemptions – what are the rules?
  • How to make the calculations.
  • Processing new starters onto the payroll including casuals and the implications of RTI
  • Processing & checking the P45 for a new starter
  • Dealing with forms P6, P9, P7X & P9X
  • Processing new starters without a P45 using the new starter checklist
  • How to process leavers correctly including reporting leavers under RTI
  • How to calculate final pay
  • Issuing form P45 to leavers – the perils & pitfalls
  • Making payments to ex-employees

Day 3

Payroll Foundation to Statutory Payments

This practical course provides a full and comprehensive guide to 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 included in this course.

  • Statutory Maternity Pay (SMP)
    • The terms used for SMP
    • Who qualifies and who is excluded
    • Notification rules for payment & leave
    • Calculating the average earnings & payment
    • How pay increases can affect SMP
    • Bringing the maternity leave forward
    • The maternity pay period & maternity leaver
    • How to use the SMP tables
    • Payment & recovery rates of SMP & reporting under RTI
    • Form SMP1
    • Returning to work early from maternity
    • Ending maternity leave and taking Shared Parental Pay and Leave (ShPP & ShPPL)
    • Maternity leave & the restriction on KIT days and the consequences of exceeding the limit
    • Provision of non-pay benefits during maternity leave
    • Maternity leave and RTI - irregular payment indicator
  • Statutory Paternity Pay (SPP) & Statutory Adoption Pay (SAP)
    • The terms used
    • Who qualifies & who is excluded?
    • How to calculate and make the payment
    • KIT days and the restrictions for employees on adoption leave
    • Forms SC3, SC4, SPP1
    • Payment, recovery rates & reporting under RTI
    • Paternity, adoption leave and RTI - irregular payment indicator
    • Brief guide to Shared Parental Pay
  • Statutory Sick Pay (SSP)
    • Basic terms
    • Who qualifies and who is excluded?
    • Medical certificates
    • Evidence of incapacity & linking sickness
    • Qualifying days & PIWs
    • Calculating the average earnings & entitlement
    • Form SSP1 and Employment Support Allowance (ESA)
    • Long term sick leave and RTI - irregular payment indicator
  • Shared Parental Pay & Leave
    • Who is eligible
    • Entitlements & qualifications
    • Evidence
    • Calculating ShPP
    • “SPLIT” days

Day 4

Payroll Foundation to Payroll Legalities & Practicalities

This practical course provides a full and comprehensive guide for the more experienced professional because it provides details of the complexities of key payroll legislation and practices including the implications of Real Time Information (RTI) and Statutory deductions and 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.

  • How to calculate various elements of pay including overtime, back pay, holiday pay in addition to contractual & legislative entitlements.
  • Student and Postgraduate loan deductions – how to calculate the deduction using table & percentage methods.
  • What is a lawful and an unlawful deduction & the consequences of getting it wrong including recovery of overpayments.
  • Statutory annual leave entitlement.
  • Legislation – practical ways of meeting complex legislative requirements.
  • A basic practical guide to Attachments of Earnings Orders (AEO) (including Arrestments of Earnings Orders) from Earnings Orders.
  • A basic practical guide to Deductions from Earnings Orders (DEO) and Direct Earnings Attachments (DEA).
  • Brief overview of RTI and the importance of record keeping for year-end reporting.
  • Key deadlines during the tax year and how RTI affects these procedures.
  • The key points and pitfalls of how to make a manual payment of salary, extra payments, payments after leaving and reporting the manual payment under RTI.
  • In-year payments to Debt Management and Banking.
  • Practical exercises on calculating manual payments.

Day 5

Payroll Administration Qualification - Exams and Assessment

BTEC Examination for the Professional Award in Payroll Administration

The examinations form part of the Foundation week. They not only test delegates’ knowledge but their understanding of the key payroll procedures that are covered in one or more parts of the Payroll Foundation courses days.The exams are modular and designed to meet the different requirements of delegates.


"I have always found the Learn Centre to be helpful and supportive of not only mine but the team's payroll training needs. The blended learning approach works well for me and I would not hesitate to recommend them as a Payroll training specialist provider not only for online delivery (e-learning) but also face 2 face and in-house. The Payroll Professionals Conference is also a great networking opportunity."

Kresh Veerasamy
Payroll Manager at Cancer Research UK

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5 days£2396+VAT
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