Payroll for Beginners

This is an ideal course for those who have just joined the payroll team or whose work brings them into close contact with the payroll department, and may be based in HR or the Finance department.

Practical exercises are provided throughout the day to ensure that those attending the course have fully understood the essential payroll skills. Once attendees have grasped the fundamentals of payroll processes the next step would be to attend the Payroll Foundation courses.

Course Programme
• Build up to gross pay
• Pre tax and post tax deductions
• National Insurance numbers & why they are important
• Why employees pay different rates of NI
• Elements of pay that attract National Insurance (NI)
• What is the LEL, ET and UEL and why they are important
• Calculating NI using table & percentage method
• Why employees pay different rates of NI
• Pay As You Earn (PAYE) income tax
• How the cumulative tax system works
• Tax rates & tax bands
• How the Taxable Pay tables and tax codes work
• Calculating items of pay that are taxable
• Identifying items of pay that are not taxable

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