This Payroll course will teach you the basics of a manual PAYE system which is invaluable if you need to understand how PAYE works or if you are running your own business and have employees.  The course will give you the confidence & skills needed to calculate PAYE & NIC deductions for employees together with an understanding of when statutory payments such as statutory sick pay have to be made.

·         Brief review of basic tax & NIC’s calculations;

·         Special procedures when operating K Codes;

·         Using Taxable PAY Tables C & D for calculating higher rate tax;

·         Calculating Class 1 NIC’s on earnings exceeding the upper earnings limit (UEL) using the exact percentage method;

·         Correct Tax & NIC’s treatment of expenses, vouchers, round sum allowances, holiday pay, pay-in-lieu of notice (PILON) and other payments made when, or after, an employee leaves.

·         Hoe the UK Tax & NIC system works;

·         What deductions can be made from Gross Pay;

·         The effect on Tax & NIC when employees are paid weekly, fortnightly, four-weekly & monthly and how to use the tax calendar correctly;

·         Calculation of tax;

·         Calculation of National Insurance;

·         New employees & leavers;

·         Calculations.