29. Introduction to Payroll Systems (AAT)

The content of this particular qualification includes the following:

• 29.01. Principles of payroll: INTRODUCTION TO PAYROLL - HMRC: Computerised payroll & RTI - EMPLOYEE RECORDS - INFORMATION - AUTHORISATION - NEGATIVE & POSITIVE PAYROLLS - CONFIDENTIALITY & SECURITY OF INFORMATION: The Data Protection Act
  Confidentiality, When can information be disclosed?, Record keeping, Document retention.
• 29.02. Leavers & starters: PROCEDURES FOR LEAVERS - FORM P45: Part 1a (copy for employee), Part 2 (copy for new employer), Part 3 (for completion by new employer) - PROCEDURES FOR STARTERS: P45 for starters, Starter checklist - TAX CODE: Cumulative or non-cumulative? - NATIONAL INSURANCE NUMBER: QQ 12 34 56 A.
• 29.03. Calculating gross pay: GROSS PAY - HOLIDAY PAY - SICK PAY - MATERNITY PAY - PATERNITY PAY - SHARED PARENTAL LEAVE & PAY - ADOPTION PAY - KEEPING UP TO DATE.
• 29.04. Calculating net pay: STATUTORY & NON-STATUTORY DEDUCTIONS - WHAT IS INCOME TAX? - TAX CODES - HOW THEY WORK: The tax code number, Tax code letter, Week 1/Month 1 code, Changes to a tax code, Tax refunds - NATIONAL INSURANCE: What is National Insurance & how is it different from tax?, NI letter, Calculation of NI - OTHER DEDUCTIONS FROM PAY: Compulsory deductions, Student loans, Court orders, Voluntary deductions, Tax relief, Other voluntary deductions.
• 29.05. Further employer responsibilities: EMPLOYER REGISTRATION WITH HMRC - PAY FREQUENCY & TAX PERIODS - RTI SUBMISSIONS - EMPLOYER REQUIREMENTS: Penalties for not making a Full Payment Submission on time - MAKING PAYMENTS TO HMRC: Penalties for late payments - PAYSLIP CONTENT - MANUAL CHECKING PROCEDURES: How the gross pay is made up, Tax calculation, National Insurance, Other deductions - PAYMENT METHODS: Bank transfer, Cheque, Cash, Payment to someone other than the employee.

END