Basic Payroll Introduction
Workshop Aims
To provide an introduction to the calculation of PAYE and National Insurance.
Course Objectives
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 forms P45, P46 & P38S for starters and leavers
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.
Course Conclusion
Delegates will have received a practical overview of the UK tax and NICs system and be confident to calculate tax and NICs manually.
Each delegate will be provided with a course manual that will help them understand the mechanics of how tax & NIC is calculated.
Those who would benefit the most
This workshop has been designed to meet the needs of those:
- with little or no experience of current UK payroll practice.
- may have experience using computerised payroll but little manual experience.
- may be completely new to payroll or returning to payroll after a couple of years break.
- it will also be of value to accounts and personnel/HR staff who have some responsibility for
- the payroll operation, or
- who simply provide absence cover
*This course could be free if within 6 months of the course date, you book on either our Payroll Technician or Advanved Payroll Technician course. The cost of the online basic payroll course will be credited.
