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CPD Certified Course
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3 week online course - £222 + VAT
CPD Qualification hours: 12
Course Code: EPNB
An introduction to the calculation of
PAYE and National Insurance
This online course includes the content from the one-day Basic Tax & NI course and delivers it in an exciting and convenient online format over a three-week period. You will be provided with a comprehensive manual to use in conjunction with the online material, which also explains the mechanics of how tax and NIC are calculated.
Delegates will receive a practical overview of the UK tax and NIC system and be confident to calculate tax and NICs manually.
All three weeks are available at the start of the course for students who want to cover the material in a shorter period of time.
Who would benefit?
This workshop has been designed to meet the needs of those:
- With little or no experience of current UK payroll practice
- With some experience using computerised payroll but little manual experience
- Who are completely new to payroll, or returning to payroll after a break
- Involved in accounts and personnel/HR staff who have some payroll responsibility the payroll operation
- Who simply provide absence cover
Week 1 - Introduction to PAYE & Tax
- The concept of PAYE
- Employers’ responsibilities in relation to PAYE
- How a tax code is derived and the purpose of tax codes
- Tax periods and the tax calendar
- Identifying earnings subject to Tax
Week 2 National Insurance
- Identify payments subject to NIC
- Categories of NI contributions
- NIC Thresholds
- Manual calculation of NI Contributions
Week 3 Statutory Deductions
- Calculating the correct "Pay Adjustment" for different tax codes.
- Correct use of Tax Table
- Combining manual calculations for Tax and NIC
- Completing a pay-slip
- Completing form P45 leavers and dealing with form P45 and the starter declaration for starters