Pathway: Core Payroll Principles

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delivery-type duration points

Explore key aspects of UK payroll with this learning pathway focused on Salary Sacrifice arrangements and National Minimum Wage compliance.

This collection of four essential courses will help you navigate common issues related to salary sacrifice arrangements, including when to vary contracts and the impact on minimum wage and other benefits. You'll also dive into the National Minimum Wage and National Living Wage, learning how to calculate an employee's hourly rate to ensure compliance.

Enrol in this learning pathway now and elevate your payroll skills in these core areas of UK payroll.

On this course you will learn:

Salary Sacrifice Essentials

  • Identify how a Salary Sacrifice works for tax and National Insurance purposes
  • Implement the contractual changes to administer an effective Salary Sacrifice arrangement
  • Analyse the entries on a payslip to explain a Salary Sacrifice arrangement

Advanced Salary Sacrifice

  • Identify effective Salary Sacrifice arrangements and explain the impacts of ineffective arrangements
  • Assess the impact of a Salary Sacrifice arrangement for an employee
  • Handle a range of payroll implications when administering a Salary Sacrifice
  • arrangement

National Minimum Wage Essentials

  • Explain the purpose of the National Minimum Wage
  • Identify who the National Minimum Wage applies to
  • Identify the reference period for National Minimum Wage calculations
  • Calculate the National Minimum Wage for a time worker

Advanced National Minimum Wage

  • Explain what is included in hours and pay for minimum wage
  • Identify the types of workers and the correct calculations for their minimum wage rates
  • Understand the record-keeping requirements relating to National Minimum Wage

Courses are delivered using the IPPE Online Learning Portal. Once registered for the course, you will be introduced to the topics covered throughout the hour and the course learning outcomes. Learning is achieved via a step-by-step process throughout the module, with a short test at the end of each topic, ensuring you have a full understanding of the course.

The e-learning course guides you through:

Salary Sacrifice Essentials

  • Salary sacrifice overview and history
  • How it works for tax and NICs
  • How it works for contractual changes
  • How it works on the payslip

Advanced Salary Sacrifice

  • Effective arrangements
  • The impact of Salary Sacrifice on an employee
  • Payroll implications

National Minimum Wage Essentials

  • National Minimum Wage overview and history
  • Who it applies to and who is excluded
  • How to identify the reference pay period
  • The National Minimum Wage calculation

Advanced National Minimum Wage

  • What’s included in hours and pay
  • Types of workers and how their minimum wage rates are calculated
  • Record-keeping requirements

One point per course completed

* maximum of 10 of this type per CPD year

One hour per course
Price: £150.00
Buy 2 or more for £137.50 each
Buy 3 or more for £125.00 each
Buy 4 or more for £112.50 each
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