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Apprenticeship training course

Payroll administrator (level 3)

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Information about Payroll administrator (level 3)

Setting up and operating the payroll within the organisation in which they are employed or on behalf of another organisation.

Knowledge, skills and behaviours
View knowledge, skills and behaviours

Knowledge

  • how organisations operate including in terms of the UK sector in which they operate, the constraints and obligations that may apply as a result and how they are obliged to meet those obligations
  • the differing role of the payroll department to an organisation’s operation within sectors including compliance with the laws of data protection and the right to confidentiality
  • the importance of the ‘customer’ base within an organisation, such as, employees, clients etc
  • how the payroll department interacts with other functions within the organisation. Examples may include accounts, pensions, IT, audit and HR
  • how the payroll department interacts with other functions external to the organisation. Examples may include His Majesty's Revenue and Customs (HMRC) and The Pensions Regulator (TPR)
  • the importance of legislation: including the Employment Rights Act 1996 and the Employment Rights (Northern Ireland) Order 1996 (Employment law), the Income Tax (Earnings and Pensions) Act 2003 ('Payroll law') and the Pensions Act 2008 and the Pensions (No. 2) Act (Northern Ireland) 2008 (Pension law specifically for workplace pensions / Auto-Enrolment)
  • the impact of devolution on the payroll function, including the sharing of Income Tax regimes and the devolution of employment law
  • the different types of workers that may be dealt with by the payroll function and how the differences impact the payroll function, including an Apprentice, Deemed workers, Self-employed, Pensioners, Workers, Office-holders and Volunteers
  • the payroll treatment of worker type 'employee' and how this differs from other worker types for payroll tasks
  • types of pay and how these are derived, including Gross, Taxable, NI’able, Pensionable, pay for the Apprenticeship Levy and pay for Student Loan deductions
  • the purpose of the Full Payment Submission (FPS) and the Employer Payment Summary (EPS) in terms of payroll within the organisation and compliance with HMRC requirements
  • the principles of making payments to subcontractors under the Construction Industry Scheme (CIS) including the verification process, gross payments, payments net of the standard rate and payments net of the higher rate
  • the fundamental principles of Benefits-in-Kind, including payrolling, the interaction with Optional Remuneration Arrangements (OpRA) types A and B and year-end reporting obligations
  • the principles of Court Orders in the United Kingdom including how the payroll function processes these using software
  • Employer obligations for Gender Pay Gap Reporting under the Equality Act 2010, including which employers are required to report and the Gender Pay and Bonus Gap figures that must be reported for example: 1) the percentage of men and women in each hourly pay quarter and 2) mean (average) gender pay gap using hourly pay.
  • the relevance of the State Pension for payroll, including the new State Pension (nSP) and basic State Pension (bSP) plus State Pension age reforms
  • awareness of Additional Voluntary Contributions (AVCs) for pensions
  • the UK system of employee pensions tax relief, including Net Pay Arrangement schemes, Relief at Source schemes, the Annual Allowance and the Lifetime Allowance
  • the implications for payroll of pensioner payroll administration, including National Insurance Contributions
  • workplace pensions and Auto-Enrolment, including the employer’s role in pension provision, staging or duties start date, the qualifying pension scheme, self-certification, declaration and re-declaration of compliance, employer duties for different workers, qualifying earnings and the Automatic-Enrolment processes, deferral, opt ins, opt outs and cessations, monitoring worker status and re-enrolment, communication obligations
  • statutory leave entitlements and any payments that may be due, including, but not restricted to ,Statutory Adoption Leave and Pay, Statutory Paternity Leave and Pay, Statutory Shared Parental Leave and Pay and Statutory Parental Bereavement Leave and Pay
  • statutory deductions, including Income Tax principles (including tax code suffixes and prefixes, rates and bands plus cumulative and non-cumulative operation of PAYE), National Insurance Contributions (including directors’) on all category letters and the Apprenticeship Levy
  • new starter obligations for employees including the P45, the Starter Checklist and no or late P45/ Starter Checklist
  • the employment law considerations that differentiate the employer’s right to make deductions from pay that are statutory, contractual and voluntary
  • Statutory Sick Pay (SSP) and Statutory Maternity Pay (SMP), including the statutory leave entitlements and the manual calculation of any pay entitlement
  • manual calculation of the following statutory deductions: Income Tax, calculated with reference to the Pay Adjustment and Taxable Pay Tables, National Insurance (not directors') calculated via the Exact Percentage Method on category letters A and H only, Pension contributions, as per workplace scheme rules and Student Loan deductions
  • gross pay to net pay calculations including specified statutory payments and statutory deductions
  • leaver obligations for employees in respect of the P45 and payments after leaving
  • processes and obligations after the payroll run, including reconciliation of the payroll run, RTI submissions and obligations to internal and external organisations such as accounts, audit, pension schemes etc
  • approaches to the statutory regulation and compliance of payroll processing by organisations
  • the main taxation, Social Security, employment and pensions legislation as it applies at the workplace, including the obligation to comply and the consequences of non-compliance
  • the regulatory bodies that publish compliance guidance that applies to payroll processing, including His Majesty's Revenue and Customs (HMRC) and The Pensions Regulator (TPR)
  • the compliance and penalty regimes that apply to payroll processing, including Real Time Information (RTI) late filing and late reporting, late payment of PAYE liabilities, The Pension Regulator's 'Regulatory approach' regarding workplace pensions and underpayment of National Minimum Wage
  • workplace, payroll, HR, pension and accounting systems and processes and how these support the payroll function to deliver timely and accurate payroll processing
  • approaches to input and validation of data to output of payroll and accounting information using digital technology including at least one computerised payroll system
  • approaches to the use of spreadsheets to complete payroll data analysis and communication of payroll information

Skills

  • gather, analyse and process payroll data and information
  • resolve different types of queries that may be presented from payroll customers such as employees, clients, management, explaining and documenting responses
  • deal with complaints, following processes and escalating complex situations
  • meet client or customer needs in line with service level agreements
  • provide customer service using agreed systems and processes, taking ownership for work applying agreed processes for checking
  • adhere to deadlines and process schedules both internal and statutory, mitigating the impact on the business, employees and clients of deadlines not being met by reprioritising tasks when dealing with conflicting or changing demands
  • select appropriate media for communication etc recognising the advantages and risks related to each method
  • escalate concerns relating to deadlines in a timely manner, suggesting solutions
  • use the appropriate communication media for each stakeholder for each situation. Examples may include ‘phone, face-to-face, email and letters, communicating and engaging professionally, accurately and appropriately, respecting the principles of data protection and confidentiality
  • Build and maintain trust and sound relationships with stakeholders to deliver quality payroll services
  • develop and maintain strong working relationships with team colleagues, supporting and collaborating to achieve results, seeking advice when appropriate within parameters of the role
  • use computerised payroll software and spreadsheet packages such as MS Excel
  • use systems and processes to support the payroll function. Examples may include the provision of accounting information and the Real Time Information submissions to His Majesty's Revenue and Customs (HMRC)

Behaviours

  • Display honesty & integrity in actions and approach to the sector, organisation and profession. Respects the ethical principles of confidentiality
  • React and actively respond to business changes and challenges, demonstrating flexibility, maintaining high standards and seeking clarity in instructions
  • Takes a positive approach to testing information, applying professional scepticism to identify and interpret payroll risks and problems. Examples may include considering statutory and contractual obligations and testing data against the facts
  • Take ownership of problems through to resolution, recognising own remit and escalating as necessary
  • Take responsibility for continuous personal and professional development, displaying self-motivation to keep up-to-date with knowledge and skills relevant to the job role
  • Recognise the scope for sustainable outcomes in their actions and approaches to the role, performing duties respecting environmental good practice (specific to both the occupation and those recognised externally). This may be, for example, prioritising practices that contribute to minimising or reversing climate change such as promoting the use of online payslips
  • Work within the role parameters, understanding personal impact on other team members and the wider team including in respect of equity, diversity and inclusion
Apprenticeship category (sector)
Legal, finance and accounting
Qualification level
3
Equal to A level
Course duration
18 months
Maximum funding
£9,000
Maximum government funding for
apprenticeship training and assessment costs.
Job titles include
  • Assistant bookkeeper
  • Bookkeeper
  • Human resources and payroll administrator
  • Human resources and payroll officer
  • Payroll administrator
  • Payroll advisor
  • Payroll and reward administrator
  • Payroll assistant
  • Payroll associate
  • Payroll bureau administrator
  • Payroll bureau officer
  • Payroll co-ordinator
  • Payroll officer

View more information about Payroll administrator (level 3) from the Institute for Apprenticeships and Technical Education.