Payroll Introduction
Two day workshop (Ref: PIP09w) :: Price - £794 + VATDelegates limited to 12
Workshop Aims
This workshop combines the main features from our popular “Payroll Basics” programme into a concentrated two day workshop programme run on consecutive days. It combines:
The aim of this two-day workshop is to enable each delegate to understand the requirements of the:
- UK tax and NICs system,
- Maternity and paternity pay and leave legislation
- Statutory Sick Pay legislation
- Court Order legislation
This workshop uses an easy, step-by-step approach, ensuring that each delegate learns by example how to use the various tax and NICs tables, how to complete the different forms for employees who are starting or leaving employment, and how to handle the regular payments and deductions required.
Who would benefit?
This workshop has been designed to meet the needs of those with little or no experience of current UK payroll practice. They may be
- completely new to payroll
- returning to payroll after a couple of years break
- experienced using a computerised payroll but have little or no manual experience,
- simply providing absence cover, or
- HR or Personnel staff providing advice to colleagues.
Course Content
How the UK Tax and NIC system works
- Understanding the key dates in the tax year,
- Paying the Collector of Taxes,
- Rates of tax and NICs,
- Personal allowances,
- Tax and NIC thresholds
- Importance of NI numbers
Gross Pay
- What gross pay is and what additions to pay there might be,
- What deductions from pay are allowed before tax,
- What elements of pay are treated differently for tax and NICs
Pay and Earnings Periods
- The effect on tax and NICs when employees are paid weekly, fortnightly, four-weekly and monthly and how to use the tax calendar correctly
Calculation of Tax
- What a tax code is and how it is derived
- The difference between a cumulative and non-cumulative basis (week1/month1)
- How HMRC notifies code changes
- How to use Pay Adjustment and Taxable Pay tables
Calculation of National Insurance
- What is an NIC Table letter, how they are derived and their impact on the calculation of NI and pension arrangement
- How to select and use the three main NICs tables to calculate NICs
New employees and Leavers
- The importance and completion of forms P45, P46 and P38S in setting up new employees, what needs to be checked on the P45 and how to complete these forms
- Complying with the Asylum & Immigration Act
- The forms that need to be completed
Calculations
- Step-by-step calculations of tax and NI with examples and exercises
- Preparation of a manual payroll with tutor assistance
The makeup of a payslip, what has to be entered in order to meet legal requirements
Statutory Maternity Pay
- Form MATB1, and key dates for entitlement
- Requirements for notification, qualifying service, and calculating average earnings,
- Other key factors, including early birth, pregnancy-related illness, working for more than one employer, when to start paying SMP, how much SMP to pay, how much to recover, fines and penalties
- Understanding the new notice requirements
- Using the E15 Help Book and when and how to complete forms SMP1, SMP2 and SMP3
Maternity Rights
- Entitlement to and differences between Ordinary Maternity Leave (OML), and Additional Maternity Leave (AML), notice periods, terms and conditions during leave, returning to work
Calculation of SMP and Maternity Leave
- Step-by-step calculations, examples and exercises, with tutor assistance
Statutory Paternity Pay and Leave
- How to determine the key dates
- Entitlement to SPP, the requirements for notification, qualifying service, calculating average earnings
- Other key factors, when SSP overrides SPP, early birth, working for another employer, when to start paying SPP, how much SPP to pay, Forms SPP1 and self certificates
Statutory Sick Pay
- How to determine a Period of Incapacity for Work (PIW), how they link, how to fix Qualifying Days (QD) and which days are Waiting Days (WD)
- The use of self-certificates and the provision of medical evidence, calculating average earnings, making decisions on entitlement and exclusion
- Using the E14 Help Book and when and how to complete forms SSP1 and self- certificates, SSP2
- Step-by-step calculations, examples and exercises, with tutor assistance
Court Orders
- All of the different types of court order in England and Wales, Scotland and Northern Ireland (the appropriate orders are covered depending on where the workshop is held),
- Step-by-step calculations with examples, exercises and tutor assistance.
Student Loan Deductions
- The forms that can trigger student loan deductions,
- Calculating the deductions using calculator or tables,
- When to stop deducting,
- Completion a P45 when an employee leaves,
Reporting requirements
What each delegate will receive:
- Tutor-led easy-to-follow practical training
- Valuable comprehensive workshop reference manual
- Unique handouts and exercises
- Professional CPD certificate of participation and attendance
- Refreshments and lunch
After the workshop:
- Free telephone helpline
- Free email newsletter
- Free web access to payroll tools and Resources
At the end of the workshop, delegates will be able to:
- Deal with the regulatory documentation for starters and leavers
- Explain to employees how HMRC have arrived at their tax code
- Have a good understanding of how tax and NI is calculated
- Explain the importance of arriving at the correct NI table letters
