On this course you will learn:
SMP Alabaster Calculations
- Explain what the Alabaster ruling is and how it affects Statutory Maternity Pay (SMP)
- Identify what a relevant pay increase is
- Apply the recalculation method for Average Weekly Earnings
Reducing Payroll Overpayments
- Identify the common causes of overpayments
- Explain the legal barriers to the recovery of an overpayment
- Recommend best practice to reduce the occurrence of overpayments
Handling Overpayment Recoveries
- Explain how to make a lawful recovery of an overpayment
- Calculate the gross and net values of an overpayment
- Accurately correct payroll records to reflect the recovery of an overpayment
Payroll Considerations for Electric Cars
- Explain the impact of the OpRA rules when providing electric and hybrid cars
- Identify the additional payroll considerations relating to electric cars
- Calculate the cash equivalent value of an electric car.
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:
SMP Alabaster Calculations
- Introduction
- Identifying relevant pay increases
- Applying the calculation
Reducing Payroll Overpayments
- Common causes of overpayments
- Best practice
- Barriers to recovery
Handling Overpayment Recoveries
- Calculating the gross and net overpayment
- Lawful recovery
- Correcting the record through the payroll
Payroll Considerations for Electric Cars
- Ultra low emissions vehicles and Optional Remuneration Arrangements (OpRA)
- Additional considerations
- Calculating the cash equivalent
One point per course completed
* maximum of 10 of this type per CPD year
