This qualification introduces record keeping and processing, giving the candidate the necessary skills to record payroll transactions in a computerised environment.
1 – Online Computerised Test
The IAB Level 1 Certificate in Payroll is made up of:
1 – Online Computerised Test
2 – Paper Assignment
1 – Examination
Who is this qualification for?
The IAB Level 1 Certificate in Payroll is suitable for:
- Individuals who are keen to gain an understanding of basic payroll procedures and also those who wish to become professional payroll processors.
- Individuals who are new to payroll and who wish to acquire the skills and knowledge required of payroll clerks prior to employment.
- Individuals who wish to understand the PAYE system for their own interest.
- Individuals who wish to return to working and wish to add payroll to their skills.
- Individuals preparing for or undertaking a competence qualification or apprenticeship in Payroll at Level 2 who wish to underpin this with a thorough grounding in the fundamental knowledge, understanding and skills associated with producing and processing a payroll at that level.
What you’ll study
The IAB Level 1 Certificate in Payroll is made up of the following units:
Payroll preparation – H5051154 (level 1 – 3 credits)
- Understand what constitutes basic pay for different payroll periods
- Understand the principles of calculating overtime payments
- Know the difference between statutory and voluntary deductions.
- Understand the principles of the PAYE system.
- Understand the principles of the National Insurance system.
- Understand the procedures for completing starters and leavers information
- Understand the internal procedures for finalising the payroll
- Understand the HMRC reporting requirements
Generating an employee record – M5051142 (level 1 – 1 credit)
- Be able to complete internal information relating to a starter
- Be able to process a new employee with a P45
- Be able to process a new employee who does not have a P45
Making gross pay calculations – F5051145 (level 1 – 2 credit)
- Be able to calculate basic pay for different payroll periods
- Be able to calculate overtime payable from given information
- Be able to implement permanent changes to rates of pay from given organisational information
Payroll processing – J5051146 (level 1 – 2 credits)
- Be able to determine Income tax to be deducted from Gross Pay.
- Be able to determine National Insurance Contributions to be deducted from Gross Pay.
- Be able to reconcile the payroll and make payments to employees
Processing leavers – L5051150 (level 1 – 1 credit)
- Be able to complete internal and statutory procedures for a leaver
Computerised payroll administration – T5051157 (Level 1 – 4 credits)
- Be able to set up a computerised payroll system
- Be able to set up employee records and payroll data in a computerised payroll system
- Be able to enter details of gross pay into the computerised payroll system
- Be able to process the payroll
- Be able to back up and/or restore payroll data
- Understand statutory requirements for submitting information
Learning Resources Available
The Level 1 Payroll book covers manual element of this qualification, and can be bought here