Pathway: Create your own

Learn the essentials of the PAYE system and income tax calculations. This course covers PAYE operations, tax rates, and how to read tax codes.

Master the essentials of tax calculation, including identifying taxable pay, cumulative vs non cumulative tax codes, and manual tax calculations.

Gain a solid understanding of National Insurance Contributions (NICs), including their history, purpose, and structure.

Master the calculation of National Insurance Contributions (NICs), including earnings, limits, thresholds, and rates.

Understand the fundamentals of salary sacrifice arrangements, including their impact on tax and National Insurance, employee contracts and payslip entries.

Master the complexities of salary sacrifice arrangements, including how to ensure arrangements are effective for PAYE, analysing the impacts on employees, and other payroll implications.

Gain an understanding of the key aspects of the National Minimum Wage, including its purpose, who it applies to, and how to perform a simple calculation for NMW.

Explore the complexities of the National Minimum Wage and National Living Wage and learn how to apply these rates to different types of workers in various employment arrangements.

Discover the Alabaster ruling, a key piece of payroll case law affecting maternity pay and learn how this principle affects your payroll processes.

Uncover how to reduce the instances of payroll overpayments on your payroll, including exploring common causes of overpayments, best practises for reducing overpayments and barriers to recovery.

Master how to handle overpayment recoveries through your payroll, including calculating the correct values and amending records with HMRC.

Learn how to process hybrid and electric cars as a company benefit, including when offered via salary sacrifice.

Discover the essentials of running an international payroll, including identifying different types of globally mobile workers, setting up international payroll systems, and understanding key considerations when sending employees across borders.

Understand how to establish a globally mobile worker's tax and social security liabilities when operating across borders.

Discover how to establish a Short Term Business Visitor scheme and identify which employees are eligible for these schemes.

Learn how to identify the tax and National Insurance Contributions (NICs) implications for employees seconded to the European Economic Area (EEA) for less than 12 months.

Gain a clear understanding of Statutory Sick Pay (SSP) entitlement, relevant absences, and the evidence and records required to administer SSP effectively.

Master the practical aspects of Statutory Sick Pay (SSP), including calculating Average Weekly Earnings, determining qualifying days, making SSP payments, and understanding how SSP interacts with other types of absence.

Understand the foundations of Statutory Maternity Pay (SMP), including eligibility criteria, key entitlement tests, and the evidence and records required for compliant administration.

Learn how to calculate and administer Statutory Maternity Pay (SMP), including key dates, payment rates, and the treatment of non-cash benefits during maternity leave.