This component aims to equip the learner with the knowledge, skills and competency necessary to enable them operate and maintain accurate payroll records, using manual and computerised systems for any organisation, irrespective of size. It will enable them to work under general direction, supervision or on their own initiative.
- To explore with the learner the essential and appropriate terminology associated with personal taxation
- To facilitate the learner to develop an awareness of the skills necessary to use both manual and computerised payroll systems
- To explore with the learner the importance of accuracy and security in preparing and maintaining payroll records
- To facilitate the learner to develop the skill, knowledge and understanding of how to operate the cumulative, emergency, and temporary tax system
- To assist the learner in developing the academic and vocational language, literacy and numeracy skills related to Payroll through the medium of the indicative content
- To enable the learner to take responsibility for his/her own learning
Learners will be able to:
- Explain the key terminology associated with personal taxation in preparing and maintaining payroll records both manually and on the computer.
- Outline the advantages and disadvantages of a computerised system over a manual one for payroll processing purposes.
- Process the payroll for employee(s), using manual and computerised systems, under the cumulative tax system, to include; various elements of gross pay, holidays, unpaid leave, cut-off points, credits, all statutory and non-statutory deductions.
- Process the payroll for employee(s), under the emergency and temporary tax systems and subsequent transfer to the cumulative tax system.
- Demonstrate the changes in personal tax due to various factors to include; mid-year commencement and leaving of employment, changes in credits, refunds.
The purpose of this award is to equip the learner with the knowledge, skills, and competence to operate and maintain accurate payroll records using manual and computerised systems, for an organisation, working under general direction and supervision.
The minimum age is 17 Years. All learners must have a good standard of English.