Certificate in Manual & Computerised Payroll (FETAC Level 5)
This course provides the essential skills to successfully operate a
payroll (manual and computerised payroll) system including PAYE, PRSI,
and revenue forms.
Learners who
successfully complete this module will:
·
Acquire the knowledge and skills
necessary to use both manual and computerised payroll systems
·
Understand the essential and
appropriate terminology associated with personal taxation
·
Appreciate the importance for accuracy
and security in preparing and maintaining payroll records
·
Acquire the knowledge and understanding
of how the cumulative, emergency and tax systems operate
Specific learning outcome:
Unit 1 Manual Payroll
Unit 2 Computer Principles
Unit 3 Computer Payroll
Course Duration:
This module will be completed in 24 training hours. Morning courses
will be held from
0930 – 1230 or evening courses 7-10pm over eight weeks.
Examination:
Learners will have a practical
examination to assess their mastery of computerised payroll system. The
examination will be based on a range of specific learning outcomes and
will be 2 hours duration.
Candidates will complete a range of
specific tasks which will demonstrate their ability to:
·
Enter payroll details
for employees
·
Enter variable data
per payment period
·
Process payroll for at
least two periods
·
Edit employees’
records
·
Print payroll
management reports e.g. payslips deduction lists, gross to net list
·
Print statutory
documents e.g. P45, P60, P30, P35
·
Back up data files
Project Brief:
Candidates
will be required to complete a project that will focus on a broad range
of specific learning outcomes and they will be required to process the
following:
·
Multiple employees
with variable data
·
Basic pay, overtime,
bonus, commission, hourly rates, pension/superannuation
·
Holiday pay
·
Tax liability
·
Emergency, temporary
and cumulative systems
·
Transfer from
emergency or temporary to cumulative system
·
Effects of the budget
on take home pay
·
Single and joint
assessment
·
Refunds
·
Statutory documents –
P45, P30, P60 and P35
Evidence presented will include: calculations, employee records, gross
to net calculations, deductions, statutory documentation.