This course provides a solid grounding in core payroll skills, giving you the Pay As You Earn (PAYE) and National Insurance contributions (NICs) understanding necessary for successfully preparing and processing payrolls.
Who is this course aimed at?
New or experienced payroll practitioners who need up to date knowledge of key payroll calculations, enabling them to calculate income tax and NICs manually and to check payroll software company benefits.
What will I learn?
You will come away from this course with an understanding of PAYE and NICs so that you can prepare manual payments, correct errors and understand the information you are inputting into systems to pay employees accurately and on time.
Exercises are used throughout the day to ensure understanding.
Course content
- UK PAYE and NIC processes
- Understanding key dates in the tax year
- Understanding the PAYE process
- Paying the collector of taxes
- The obligations of data on and submission of payslip
- Understanding the importance of NI numbers
- Voluntary deductions
- Statutory deductions
- Starters and leavers
- Obligations of P45 and new starter checklist procedures
- Checking the accuracy of the P45
- Treatment of gross pay
- Calculating
- What elements are liable to PAYE and/or NIC
- What elements are exempt from PAYE and NIC
- Apportionment
- Calculation of PAYE and NIC
- Understanding tax codes and free pay
- Importance of communicating changes and tax implications
- Cumulative and non-cumulative calculations
- Various tax percentages and rates
- NIC percentages and rates
- NIC rebates
- Use of tax/NIC tables
- Calculations of gross to net
Course aims
- On completion, delegates should be able to:
- Calculate gross income
- Calculate PAYE and NICs liabilities
- Correctly handle starter and leaver payments
- Understand the sequence required for calculations
- Understand and confirm systems output
- Calculate net pay
Booking information
Closing date for bookings is two weeks prior to the course date.
In-house delivery
The CIPP can offer in-house delivery on most training courses.
In-house delivery can be very attractive for organisations as they can train large numbers of employees* at a reduced rate, without the additional associated costs, such as travel and 'lost time'.
Click here for more information.
*Minimum number of delegates apply
