It will make a candidate comprehend the following:
- Nature of Human Resource Management
- The Employee Life Cycle
- Human Resource Planning
- Human Resource Practices
This module is a comprehensive study of payroll management and its submodules, including:
- Basics of Payroll Systems
- Defining Payroll Systems in the UK
- Running an Efficient Payroll
- Workforce’s Starting and Leaving the Business
- Deal With HMRC about New Employees
- Overview of the National Insurance Contributions System (NIC)
The candidate will study:
- Net and Gross Pay
- Understanding Net Pay Resulting from Voluntary and Statutory Deductions
- The Process of Statutory Pay
- The National Minimum Wages for Different Types of Work
This module broadens the candidate’s knowledge in areas such as:
- Process of the PAYE System
- The Online PAYE System for Employers
- Applying for the Employment Allowance
- Payments at Employment Termination
- Explaining the Retirement Scheme
- Working Effectively with the RTI Computerized Payroll System
- Correcting Payroll Errors
Topics covered include:
- Maintaining Employee Records
- Annual Reporting and Other Tasks Connected with Payroll
- A Summary of the Legal Obligations Associated with Payroll Systems
In this module, you will learn about:
- Statutory Pay
- Expenses and Benefits
- Tips and Other Pay
Topics include:
- Student and Postgraduate Loan Repayments
- Pensions
- Payroll Giving
- Child Maintenance
Understand the concepts and roles of payslips, including:
- What to Include
- Increase in National Insurance Contributions from 2022
- Producing Payslips
- Rights Relating to Payslips
This module covers:
- When to Send Your FPS
- Early Reporting
- Late Reporting
- Completing and Sending an FPS
- After You’ve Sent Your FPS
- Reporting Extra Information
- Correction of Mistakes in the FPS
Learn about:
- EPS Deadlines
- Sending an EPS
- After You’ve Sent Your EPS
- Handling Mistakes in Your EPS
- Procedures for When No Employees Are Paid in a Tax Month or for an Extended Period
This module explains:
- Viewing What You Owe
- How to Pay
- Interest and Penalties
Topics include:
- Sending an FPS After Payday
- When You Can Send a Late FPS Report
- Viewing Late FPS Reports in Your HMRC Online Account
Learn about:
- Reporting Extra Information on a Full Payment Submission
- Informing HMRC (e.g., if an employee becomes director, dies, works abroad, performs jury service, turns 16, changes gender, or is called up as a reservist)
- An Employee Taking a Leave of Absence
This module covers adjustments in payroll timing:
- Moving Your Payday
- Changing How Often You Pay Your Employees
- Using Basic PAYE Tools
- Paying Your Employees More Often
- Paying Your Employees Less Often
- Annual Payroll Scheme for PAYE
- Changing When You Pay Your Employees
Learn about the following:
- PAYE Tax and Class 1 National Insurance Contributions
- Tax Thresholds, Rates, and Codes
- Class 1 National Insurance Thresholds
- Class 1 National Insurance Rates
- Class 1A National Insurance: Expenses and Benefits
- Class 1A National Insurance: Termination Awards and Sporting Testimonial Payments
- Class 1B National Insurance: PAYE Settlement Agreements (PSAs)
- National Minimum Wage
- Statutory Maternity, Paternity, Adoption, Shared Parental, and Parental Bereavement Pay
- Statutory Sick Pay (SSP)
- Student Loan and Postgraduate Loan Recovery
- Company Cars: Advisory Fuel Rates
- Employee Vehicles: Mileage Allowance Payments
- Employment Allowance
- Apprenticeship Levy
