The Complete Course in Payroll Management

The Complete Course in Payroll Management

WHO SHOULD ATTEND?

• Head of Payroll Section
• Chief Accountant
• Accounting Officers
• Computerized Payroll
• Internal & External Auditor

COURSE OUTLINE

Calculating paid annual leave entitlement in a variety of special circumstances

• Statutory entitlement
• Pro-rating for new starters and leavers
• Dealing with part timers
• Entitlement whilst on statutory leave or sick
• Carrying forward untaken holiday

Pensions and the links with National Insurance

• The different types of pensions
  • Final salary
  • Money purchase
  • Stakeholder
  • Personal
  • Group personal
• The relevant NI letters
• Concept of contracting-out
• How rebates are dealt with

PAYE Settlement Agreements

• What are they?
• The restrictions applied
• How to arrange one
• How to calculate the tax and NI liability

Dispensations

• What are they?
• What items are appropriate for a dispensation
• How to apply for one
• How to maintain one

Benefits in Kind and the National Insurance implications

• How to define a benefit in kind
• Is there a class 1 or 1A NI liability
• The relevance of corporate credit cards to the discussion

Benefits during maternity leave

• The new rules
• Benefits during ordinary and additional maternity leave
• Cash or non-cash benefits
• Why are pensions treated differently?
• The impact of salary sacrifice

Salary Sacrifice

• What makes a salary sacrifice acceptable?
• The contractual change
• Effect or not on overtime, pensionable pay, salary reviews
• Lifestyle changes
• Benefits & pitfalls of salary sacrifice
• Salary sacrifice and statutory leave
• Different types of schemes
  • Childcare
  • Pensions
  • Cycles

Statutory Sick Pay

• The basics of SSP in an hour
• Periods of incapacity for work
• Qualifying days
• Waiting days
• Linking
• No entitlement and the new SSP

Parental Leave and Time Off for Dependents

• Service requirements
• Entitlements
• Payments

Termination Payments an overview

• Common payments
  • Redundancy
  • Pay in lieu of notice
  • Garden leave
  • Compromise agreements
  • Restrictive covenants
  • Ex-gratia?
  • Golden handshakes
• Reporting requirements

Student Loan Deductions

• Instructions to commence deductions
• Instructions to stop deductions
• Deduction procedures
• What to do if court orders are in place

Court Orders

• Different types of court orders
• How deductions are made
• Priorities if more than one order held

Deductions from Pay

• Lawful and unlawful deductions
  • Statutory
  • Contractual
  • Prior written authority
• Correcting mistakes
• Complaints to a tribunal

Electronic Filing

• Mandatory filing
• Year-end returns
• In-year forms
• Changes to form and procedures
• Penalties

Payroll Procedures Manual

• Preparation
• Content and development
• Presentation and design
• Template

New Approach to Compliance Checks

• Key features of new approach
• Information available to inspectors
• New powers

Employment Status

• Employed v self-employed
• Temporary agency workers
• Workers rights
• Cost of getting it wrong

Fraud and Disaster Prevention

• Auditing procedures
• Disaster prevention
• Planning the unexpected
• Risk assessment