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Professional Diploma in International Payroll Management

In today’s global marketplace the various rules and obligations both inside and outside the UK can be a compliance minefield. The increasingly international business landscape puts great demands on payroll professionals to keep up to speed with multiple legislative environments.

This on demand, 52-week, specialist online programme enables candidates to learn new skills in this complex area or consolidate and expand their knowledge to a management level with a Pearson BTEC Edexcel Professional Diploma in International Payroll Management Level 5 qualification.

The course is open to candidates with either the Professional Certificate in International Payroll Practice (level 3) or an equivalent BTEC level 3 qualification in UK payroll along with 3 years experience in UK payroll, EMEA, international tax or global mobility management.

Your payroll course overview:

Learn Payroll With Face 2 Face Training



Learn Payroll With Face 2 Face Training

52 weeks


Learn Payroll With Face 2 Face Training

150 hours


Learn Payroll With Face 2 Face Training

Help Desk

Learn Payroll With Face 2 Face Training



This course would be particularly useful for:

  • UK payroll and tax professionals who have responsibility for administering and managing international payrolls
  • those who already have experience in this area but wish to formalise their expertise with a recognised higher qualification
  • those with responsibility for EMEA payrolls but no direct payroll experience
  • tax managers or Global Mobility HR professionals who need to understand the impact of employment taxes when employee’s cross borders

What you will achieve

As well as a formal higher international payroll qualification, this practical programme equips candidates with the technical expertise to effectively deal with and manage payroll requirements of expatriate and inpatriate employees.

By the end of the course you will have the knowledge and understanding to be able to:

  • deal confidently and effectively with international assignee issues
  • process payments for international assignees accurately
  • manage the end to end process of an international payroll

Sections 1 to 5 are not completed if the International level 3 certificate has been achieved:

1. Residence and Domicile

  • UK Definition
  • Ways of becoming Resident
  • Resident Ordinarily Resident
  • Not Resident
  • Concept of Domicile
  • Domicile of Origin
  • Domicile of Choice
  • Look at residency rules in other key jurisdictions

2. UK PAYE Procedures

  • Scope of withholding obligation
  • Subsidiary and associated companies
  • Short term business visitor scheme(EPAPP4)
  • Similar schemes in other jurisdictions
  • Modified PAYE schemes (EPAPP6)
  • Net of Foreign Tax Credit Relief(EPAPP5)
  • S690 Directions
  • PAYE procedures for arrivals to UK
  • PAYE procedures for departures from UK
  • Operation of tax code NT
  • Form P46 (Expat) & P85
  • Special payments (bonuses and share options)
  • Directors

3. Double Taxation Agreements

  • UK network of treaties
  • How the treaties work in a PAYE context
  • Employee presence and formation of permanent establishment issues
  • Special groups of employees
  • TIEA's
  • OECD Model Treaty

4. National Insurance/Social Security

  • Underpinning ideology on social insurance
  • Employers liability for secondary contribution
  • Residence definition for employers in UK
  • Tests for determining residency
  • UK Host Employer regulations

5. EEA Rules - Social Security

  • Basic principle
  • Residence definition for employees in UK
  • Employers liability for secondary contribution
  • Form A1 & temporary secondments
  • Meaning of posted worker
  • Multi state workers
  • 5 year coverage rule regulation 883
  • Cross border enforcement

Reciprocal Agreements – Social Security

  • Basic rules
  • Temporary secondments
  • Analysis of individual agreements
  • Double Contribution Conventions
  • Procedure for obtaining certificates

Rest of World – Social Security

  • 52 week rule – departing UK secondees
  • 52 week rule – arriving foreign secondees
  • Class 1A liability
  • Directors
  • Paying voluntary contributions
  • Operation of modified NI schemes(EPAPP 7a & 7b)
  • Statutory payments

Tax Equalisation Schemes

  • Principles of a scheme
  • Advantages and disadvantages
  • Three basic models – home country equalisation, tax capping or flat rate deduction
  • Designing scheme rules
  • Calculation of hypothetical tax
  • Interaction with tax return in home and host country

Pension Schemes

  • Registration and membership of occupational schemes
  • QROPS & tax relief for foreign schemes
  • Auto-enrolment obligations
  • Foreign obligations

Travel, Subsistence and Living Accommodation Expenses

  • S337 – 340 ITEPA
  • S373 – 375 ITEPA
  • Detached Duty Relief
  • Removal Expenses
  • Travel between home country and work
  • Travel for trailing families
  • HMRC Overseas Subsistence rates
  • Overseas conferences, seminars and study tours
  • Brief overview of other countries schemes

HR Issues

  • Immigration visa and work permit
  • Posted Workers directive
  • Local employment law
  • Global mobility policies
  • Assignment offers and contract amendments
  • Balance sheet approach to assignment costs
  • Cultural training

Other Jurisdictions

  • This section explains the local payroll obligations in other jurisdictions using specific examples of expats going to the EEA, a RA country and one from the rest of the world.

Payroll procedures

"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

"Cintra HR & Payroll Services has a long standing relationship with The Learn Centre – they are an absolutely integral part of the payroll community. Their training courses and annual conference are a must for all payroll professionals and not just for up to the minute technical topics: their training really puts payroll and payroll issues into context, taking into account commercial, economic and political influences."

Carsten Staehr - CEO at Cintra HR & Payroll Services

"When setting up a Shared Service Centre, The Learn Centre played a key role in our award winning Payroll Academy, delivering a blended learning experience combining both classroom based training and an e-learning solution. The course delivery, the training materials and overall learning experience was excellent."

Michael Stevenson - Human Resources Support Services Manager at Bombardier Belfast

"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 - Human Resources Support Services Manager at Bombardier Belfast

"For the last few years we have taken advantage of the in house update courses, meaning our payroll and HR staff benefit from the excellent and consistent advice given. The manual is invaluable as is the ongoing support."

Rosi Strasshine - Payroll Manager, Isos Housing Group

"I cannot praise these training days enough – they are thoroughly enjoyable and informative, can be tailored to individual company needs and carried out in a relaxed, non-pressured way that everyone appreciates."

Rosi Strasshine - Payroll Manager, Isos Housing Group

"My team always attends the annual Payroll and HR Update course. Essential information covering often complex legislative changes, always presented by excellent trainers with in depth knowledge of their subject. A 'must attend' course for any serious payroll professional."

Deon Piovesan - Finance and Payroll Manager at Westminster Kingsway College

"I've booked the HR and Payroll Update course most years and during roles with at least 3 different employers. One thing remains the same; a course that is relevant, well delivered and enjoyable and that is key when trying to retain the many pieces of legislation changes to which payroll professionals are exposed."

Tracey Hinton - Payroll Manager at Wilson James Limited

"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 - Assistant Payroll Supervisor at Queen's University Belfast

"Payroll may not be the most exciting of topic for some but The Learn Centre really bring it to life - the brilliant networking opportunities with fellow professionals is an added bonus. They cover an amazing range of topics too – if you need to upskill, then The Learn Centre is the organisation to help you do it."

Carsten Staehr - CEO at Cintra HR & Payroll Services

"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 - Payroll Consultant at Essex County Fire and Rescue Service