Course Aim
The aim of the Manual & Computerised Payroll Course is:
- To acquire the knowledge and skills to use both manual and computerised payroll systems
- To understand the essential and appropriate terminology associated with personal taxation
- To appreciate the importance of accuracy and security in preparing and maintaining payroll records
- To acquire the knowledge and understanding of how the cumulative, emergency and temporary tax stems operate.
Principal Areas of Study
Unit 1: Manual Payroll
- Define Payroll Terms
- Calculate Employee’s Gross Pay
- Calculate Employee’s Net Annual Tax
- Cumulative, Emergency and Temporary Tax Systems
- Cumulative tax deduction/ emergency/ temporary tax deduction cards
- Tax Liability
- Statutory Documents: P45, P60, P30 and P35
- PRSI
- Calculate refunds
- Calculate effects of Budget on an individual’s take home pay
Unit 2: Computer Principles
- Computer System in Accounts Environment
- Hardware and Software
- Operating Systems
- File Management
- Computerised Payroll versus Manual Payroll
- Range of Computerised Payroll Packages
- Data Accuracy, Security, Confidentiality
- Anti-virus Protection Software
- Data Protection Act
Unit 3: Computer Payroll
- Enter Company details
- Enter Employee’s details
- Enter payment frequency, payment types, non-statutory deductions
- Process Payroll
- Edit Employee data
- Print Payroll Management reports
- Print relevant statutory document details e.g. P45, P60, P30, P35
- Update records
- Save, back-up data, Exit
- Password Protection
Assessment
Students are assessed as follows:
Examination (Practical) 50%
Project 50%
