Data
K1: how organisations function together with by way of the UK sector wherein they function, the constraints and obligations which will apply consequently and the way they’re obliged to fulfill these obligations
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K2: the differing function of the payroll division to an organisation’s operation inside sectors together with compliance with the legal guidelines of knowledge safety and the best to confidentiality
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K3: the significance of the ‘buyer’ base inside an organisation, equivalent to, workers, shoppers and so forth
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K4: how the payroll division interacts with different capabilities throughout the organisation. Examples could embrace accounts, pensions, IT, audit and HR
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K5: how the payroll division interacts with different capabilities exterior to the organisation. Examples could embrace His Majesty’s Income and Customs (HMRC) and The Pensions Regulator (TPR)
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K6: the significance of laws: together with the Employment Rights Act 1996 and the Employment Rights (Northern Eire) Order 1996 (Employment legislation), the Earnings Tax (Earnings and Pensions) Act 2003 (‘Payroll legislation’) and the Pensions Act 2008 and the Pensions (No. 2) Act (Northern Eire) 2008 (Pension legislation particularly for office pensions / Auto-Enrolment)
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K7: the affect of devolution on the payroll operate, together with the sharing of Earnings Tax regimes and the devolution of employment legislation
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K8: the various kinds of staff that could be handled by the payroll operate and the way the variations affect the payroll operate, together with an Apprentice, Deemed staff, Self-employed, Pensioners, Employees, Workplace-holders and Volunteers
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K9: the payroll therapy of employee sort ‘worker’ and the way this differs from different employee varieties for payroll duties
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K10: forms of pay and the way these are derived, together with Gross, Taxable, NI’ready, Pensionable, pay for the Apprenticeship Levy and pay for Pupil Mortgage deductions
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K11: the aim of the Full Fee Submission (FPS) and the Employer Fee Abstract (EPS) by way of payroll throughout the organisation and compliance with HMRC necessities
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K12: the ideas of creating funds to subcontractors underneath the Development Business Scheme (CIS) together with the verification course of, gross funds, funds web of the usual fee and funds web of the upper fee
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K13: the elemental ideas of Advantages-in-Form, together with payrolling, the interplay with Non-compulsory Remuneration Preparations (OpRA) varieties A and B and year-end reporting obligations
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K14: the ideas of Courtroom Orders in the UK together with how the payroll operate processes these utilizing software program
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K15: employer obligations for Gender Pay Hole Reporting underneath the Equality Act 2010, together with which employers are required to report and the 5 Gender Pay Hole figures that have to be reported, for instance (1) the share of women and men in every hourly pay quarter and (2) imply (common) gender pay hole utilizing hourly pay
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K16: the relevance of the State Pension for payroll, together with the brand new State Pension (nSP) and fundamental State Pension (bSP) plus State Pension age reforms
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K17: consciousness of Further Voluntary Contributions (AVCs) for pensions
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K18: the UK system of worker pensions tax reduction, together with Web Pay Association schemes, Reduction at Supply schemes, the Annual Allowance and the Lifetime Allowance
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K19: the implications for payroll of pensioner payroll administration, together with Nationwide Insurance coverage Contributions
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K20: office pensions and Auto-Enrolment, together with the employer’s function in pension provision, staging or duties begin date, the qualifying pension scheme, self-certification, declaration and re-declaration of compliance, employer duties for various staff, qualifying earnings and the Automated-Enrolment processes, deferral, choose ins, choose outs and cessations, monitoring employee standing and re-enrolment, communication obligations
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K21: statutory depart entitlements and any funds that could be due, together with, however not restricted to ,Statutory Adoption Depart and Pay, Statutory Paternity Depart and Pay, Statutory Shared Parental Depart and Pay and Statutory Parental Bereavement Depart and Pay
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K22: statutory deductions, together with Earnings Tax ideas (together with tax code suffixes and prefixes, charges and bands plus cumulative and non-cumulative operation of PAYE), Nationwide Insurance coverage Contributions (together with administrators’) on all class letters and the Apprenticeship Levy
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K23: new starter obligations for workers together with the P45, the Starter Guidelines and no or late P45/ Starter Guidelines
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K24: the employment legislation issues that differentiate the employer’s proper to make deductions from pay which might be statutory, contractual and voluntary
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K25: Statutory Sick Pay (SSP) and Statutory Maternity Pay (SMP), together with the statutory depart entitlements and the guide calculation of any pay entitlement
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K26: guide calculation of the next statutory deductions: Earnings Tax, calculated just about the Pay Adjustment and Taxable Pay Tables, Nationwide Insurance coverage (not administrators’) calculated by way of the Actual Proportion Technique on class letters A and H solely, Pension contributions, as per office scheme guidelines and Pupil Mortgage deductions
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K27: gross pay to web pay calculations together with specified statutory funds and statutory deductions
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K28: leaver obligations for workers in respect of the P45 and funds after leaving
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K29: processes and obligations after the payroll run, together with reconciliation of the payroll run, RTI submissions and obligations to inside and exterior organisations equivalent to accounts, audit, pension schemes and so forth
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K30: approaches to the statutory regulation and compliance of payroll processing by organisations
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K31: the principle taxation, Social Safety, employment and pensions laws because it applies on the office, together with the duty to conform and the results of non-compliance
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K32: the regulatory our bodies that publish compliance steering that applies to payroll processing, together with His Majesty’s Income and Customs (HMRC) and The Pensions Regulator (TPR)
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K33: the compliance and penalty regimes that apply to payroll processing, together with Actual Time Data (RTI) late submitting and late reporting, late fee of PAYE liabilities, The Pension Regulator’s ‘Regulatory method’ relating to office pensions and underpayment of Nationwide Minimal Wage
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K34: office, payroll, HR, pension and accounting methods and processes and the way these assist the payroll operate to ship well timed and correct payroll processing
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K35: approaches to enter and validation of knowledge to output of payroll and accounting data utilizing digital know-how together with at the very least one computerised payroll system
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K36: approaches to using spreadsheets to finish payroll information evaluation and communication of payroll data
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Abilities
S1: collect, analyse and course of payroll information and knowledge
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S2: resolve various kinds of queries that could be offered from payroll clients equivalent to workers, shoppers, administration, explaining and documenting responses
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S3: take care of complaints, following processes and escalating complicated conditions
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S4: meet shopper or buyer wants in step with service stage agreements
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S5: present customer support utilizing agreed methods and processes, taking possession for work making use of agreed processes for checking
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S6: adhere to deadlines and course of schedules each inside and statutory, mitigating the affect on the enterprise, workers and shoppers of deadlines not being met by reprioritising duties when coping with conflicting or altering calls for
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S7: choose applicable media for communication and so forth recognising the benefits and dangers associated to every methodology
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S8: escalate considerations referring to deadlines in a well timed method, suggesting options
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S9: use the suitable communication media for every stakeholder for every scenario. Examples could embrace ‘cellphone, face-to-face, e mail and letters, speaking and fascinating professionally, precisely and appropriately, respecting the ideas of knowledge safety and confidentiality
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S10: Construct and preserve belief and sound relationships with stakeholders to ship high quality payroll providers
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S11: develop and preserve robust working relationships with crew colleagues, supporting and collaborating to realize outcomes, looking for recommendation when applicable inside parameters of the function
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S12: use computerised payroll software program and spreadsheet packages equivalent to MS Excel
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S13: use methods and processes to assist the payroll operate. Examples could embrace the availability of accounting data and the Actual Time Data submissions to His Majesty’s Income and Customs (HMRC)
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