Payroll (SQA HN Unit H4J9 34)

This Unit is designed to enable you to gain knowledge and develop practical skills in basic payroll procedures. It should provide you with the knowledge to calculate gross and net pay manually and to process the payroll using commercially produced payroll software packages.
Outcome 1 covers the knowledge and skills required to prepare the basic payroll records ready for processing and to calculate tax, National Insurance and statutory payments without the use of a software package. You will learn how to complete payroll documentation to calculate gross pay from basic pay, overtime, bonus and commission and to calculate net pay from gross pay after applying statutory payments and deductions. You should gain knowledge of current legislation as it applies to employee remuneration, including rates of income tax, allowances, employer and employee National Insurance contribution rates and statutory payments.

Outcome 2 will introduce you to a commercially produced payroll package. You will gain the necessary knowledge and skills to process payroll using the software package. This will include creating employee records and pay elements and processing payroll for employees. You will learn how to back up data securely. You will become familiar with the basic payroll reports available on the software packages including pay advices, HMRC documentation, BACS payment reporting and end of year documentation. You will learn how to correct errors using the software package and securely manage and store data within the protocols of the software package. You will be aware of the need to report Real Time Information to HMRC.

Credit points and level: 1 HN credit at SCQF level 7: (8 SCQF credit points at SCQF level 7)

For further information on this course, please visit the SQA website.

HOW WILL I BE ASSESSED?

This Unit may be assessed by two separate assessments to cover the knowledge and skills in each Outcome. The assessments will be carried out under open-book supervised conditions. This means that you will be able to bring with you to the assessment any software manual or notes or teaching materials. You may also access help menus during the assessment.

ENTRY REQUIREMENTS

Candidates would normally be expected to be competent in numeracy and communication at SCQF level 5 or have similar qualifications or experience.