Course Overview
Those who want to learn the manual PAYE system in a small business will find this course ticks all the boxes. Completing this course will allow you to move on to computerised Sage Payroll. Learn how to calculate wages and salaries using Inland Revenue tables; understand tax codes and complete Inland Revenue forms.
Aims and Objectives
To learn the basics of a manual PAYE system.
Know how to use Inland Revenue tables and forms in order to maintain a manual PAYE system.
The flexibility and value of self-study course designed to enable you to work at your own pace.
A personalised workbook to use as a reference guide on completion of the course.
The opportunity to gain the widely recognised Pitman Training Certificate.
Target Audiences
Those wishing to operate a manual PAYE system in a small business or who wish to learn the basics to PAYE prior to taking the computerised Sage Payroll course.
Prerequisites
A reasonable level of numeracy.
Course duration
10-12 hours
Course Code
1010290703
Course Content
Lesson 1: Principles of the PAYE system; terminology used to calculate gross pay; different methods of payment made to an employee; using Inland Revenue tables to calculate total free pay and total taxable pay for a basic rate tax payer; the use of tax codes when calculating net pay; completing the PAYE entries on a deductions working sheet (Form PII) for weekly paid employees.
Lesson 2: Completing the PAYE entries on PIIs for monthly and weekly employees; amending the tax code details for an employee following receipt for a P6; using the information on a P45 or P46 for a new employee; completing a P45 for a leaver; using Inland Revenue tables for a higher tax payer.
Lesson 3: Calculating holiday pay for weekly paid employees; correcting errors on a PII; completing National Insurance entries on a PII for weekly and monthly paid employees; calculating additional employer's national insurance contributions on earnings in excess of the upper earnings limit; calculating statutory sickness pay; calculating statutory maternity pay.
Lesson 4: Summarising the details on a Form PII; end of month procedures and how to make payments to the Collector of Taxes; end of year duties and how to use Forms P14/P60 and P35.
