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Manual PAYE

Aims and Objectives

To learn the basics of a manual PAYE system

Know how to use Inland Revenue tables and forms in order to maintain a manual PAYE system

The flexibility and value of self-study course designed to enable you to work at your own pace

A personalised workbook to use as a reference guide on completion of the course

The opportunity to gain the widely recognised Pitman Training Certificate

Target Audience

Those wishing to operate a manual PAYE system in a small business or who wish to learn the basics to PAYE prior to taking the computerised Sage Payroll course


A reasonable level of numeracy

Course Content

Lesson 1: Principles of the PAYE system; terminology used to calculate gross pay; different methods of payment made to an employee; using Inland Revenue tables to calculate total free pay and total taxable pay for a basic rate tax payer; the use of tax codes when calculating net pay; completing the PAYE entries on a deductions working sheet (Form PII) for weekly paid employees

Lesson 2: Completing the PAYE entries on PIIs for monthly and weekly employees; amending the tax code details for an employee following receipt for a P6; using the information on a P45 or P46 for a new employee; completing a P45 for a leaver; using Inland Revenue tables for a higher tax payer

Lesson 3: Calculating holiday pay for weekly paid employees; correcting errors on a PII; completing National Insurance entries on a PII for weekly and monthly paid employees; calculating additional employer's national insurance contributions on earnings in excess of the upper earnings limit; calculating statutory sickness pay; calculating statutory maternity pay

Lesson 4: Summarising the details on a Form PII; end of month procedures and how to make payments to the Collector of Taxes; end of year duties and how to use Forms P14/P60 and P35

Course Duration: 10-12 hours

Course Code: 1010290703