We have developed this modular concept for in-house training so that you no longer have to settle for a pre-set curriculum – instead you can design your training to meet the demands of your business.

Choose topics providing for up to 6 hours of tuition and which are the most important to you from the list below, and we will provide a day’s training presented by the most experienced payroll professionals in the country.

If you can’t see what you want among the topics here, please call us and we’ll be pleased to discuss it.

Topics available:

Calculating paid annual leave entitlement in a variety of special circumstances (1 hour)

• 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 (1.5 hours)

• 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
• Pre or post tax deductions.

PAYE Settlement Agreements (1 hour)

• What are they?
• The restrictions applied by HMRC
  • Minor
  • Irregular
  • Impractical
• How to arrange one
• How to calculate the tax and NI liability.

Dispensations (1 hour)

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

Statutory Exemptions from Tax and NI (1 hour)

• What are they? (There are over 100)
• Most common exemptions and their rules such as
  • Long service awards
  • Mobile telephones
  • Pool cars
  • Reducing the fuel benefit charge
  • Relocation expenses etc
• Choose the exemptions to be covered – we can provide a list of them

Benefits in Kind and the NI implications (1 hour)

• 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 (1 hour)

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

Statutory Sick Pay (1 hour)

• The basics of SSP in an hour
• Periods of incapacity for work
• Qualifying days
• Waiting days
• Linking
• No entitlement and the new SSP1

An Introduction to paternity leave and pay (1.5 hours)

• Ordinary paternity leave and pay
  • Entitlement rules including evidence
  • Calculating pay
  • Recovery
  • What to do if no entitlement
• Additional paternity leave and pay
  • Entitlement rules including evidence
  • Calculating pay
  • Recovery
  • What to do if no entitlement.

An Introduction to maternity leave and pay (2.5 hours)

• Maternity leave
  • Entitlement rules
  • Keeping in Touch (KIT) days
  • Entitlement to benefits
• Statutory Maternity Pay
  • Entitlement rules
  • Calculating pay
  • The 'Alabaster' rules on recalculation
  • Recovery
  • What to do if no entitlement

Salary sacrifice (1 hour)

• What makes a salary sacrifice acceptable to HMRC?
• The contractual change
• Effect or not on overtime, pensionable pay, salary reviews
• Lifestyle changes
• Benefits and pitfalls of salary sacrifice
• Salary sacrifice and statutory leave
• Different types of schemes
  • childcare
  • pensions
  • cycles

Parental leave and time off for dependants (0.5 hours)

• Service requirements
• Entitlements
• Payments

Termination Payments an overview (1.5 hours)

• Section 62, 394, 225 or 403 – the sequence to determine tax liability
• Common payments
  • Redundancy
  • Pay in lieu of notice
  • Garden leave
  • Compromise agreements
  • Restrictive covenants
  • Golden handshakes
• Reporting requirements

Student Loan Deductions (0.5 hours)

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

An introduction to Court Orders (1.5 hours)

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

Deductions from Pay (0.5 hours)

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

Tax Year End Preparation (1 hour)

• Reconciliations and their importance
• Certificates
  • Age exemption
  • Deferment
  • Reduced rate liability
  • Pensions

Overview of PAYE (2 hours)

• Tax codes
• Cumulative pay – v Week 1/month 1 process
• Simple calculations

Overview of NI (2 hours)

• National Insurance table letters
• The four NI thresholds
• Simple to understand calculations using the exact percentage method

Electronic Filing (1 hour)

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

Payroll Procedures Manual (1.5 hours)

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

P11d Hotspots (1.5 hours)

• Dispensations
• Company cars
• Medical screening
• Home workers
• Official interest rates
• Professional Subscriptions

New approach to compliance checks (1 hour)

• HMRC Guidance
• Key features of new approach
• New powers

Employment Status (1 hour)

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

Fraud and Disaster Prevention (1.5 hours)

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

Let us know if you cannot see what you want and we will discuss it with you.

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