Business Admin – Payroll Manual and Computerised L5 NR
. Objectives of the Programme Module
To explore with the learner the essential and appropriate terminology associated with
personal taxation
To facilitate the learner to develop an awareness of the skills necessary to use both manual
and computerised payroll systems
To explore with the learner the importance of accuracy and security in preparing and
maintaining payroll records
To facilitate the learner to develop the skill, knowledge and understanding of how to
operate the cumulative, emergency and temporary tax system
To assist the learner in developing the academic and vocational language, literacy and
numeracy skills related to Payroll through the medium of the indicative content
To enable the learner to take responsibility for his/her own learning.
Target Award
QQI Business Administration – 5M2468
Start Date: 30-08-2024 Hours/week: 03 Hrs 45 Mins Duration: 16 weeks
NFQ Level 4 or equivalent when accessing a Level 5 programme.
CERFL proficiency at B2 for access to Level 5 courses for those whose first language is not English
Mature learner entry requirements available via the local ETB pathway
Additional requirements may apply to non-EU/EEA Applicants and may be subject to full international fees (Please refer to Information for International Learners)
*Each provider may have additional requirements, not outlined above.
Age Requirements
Minimum statutory school leaving age (16+)
Learning Aptitude
Applicants must have a motivation to learn, an interest in the subject and the ability to acquire the knowledge, skills and competencies set out in the course.
Previous Experience
Applicants must be able to demonstrate a moderate range of knowledge, skills and competencies relevant to the course, be able to work with responsibility and demonstrate the ability to work on their own initiative.
| Module | Award | Body |
|---|---|---|
| Payroll Manual And Computerised | Payroll Manual & Computerised (5N1546) | QQI |
1. Explain the key terminology associated with personal taxation in preparing and maintaining
payroll records both manually and on the computer
2. Outline the advantages and disadvantages of a computerised system over a manual one for
payroll processing purposes
3. Process the payroll for employee(s), using manual and computerised systems, under the
cumulative tax system, to include; various elements of gross pay, holidays, unpaid leave, cutoff points, credits, all statutory and non-statutory deductions
4. Process the payroll for employee(s) without a PPSN number (First time employment) or for
those that Revenue have not yet issued a Revenue Payroll Notification (RPN).
5. Demonstrate the changes in personal tax due to various factors to include; mid-year
commencement and leaving of employment, changes in credits, refunds
6. Demonstrate an understanding of the PAYE reporting requirements of an employer to
Revenue at the time the payroll is processed and how to deal with errors that may arise with
particular attention to the monthly Statement of Account provided by Revenue as a basis for
making payment.
7. Demonstrate an understanding of the Revenue services myAccount and ROS (Revenue Online
Services) and their role in the efficient management of the Revenue’s tax relationship with
both employee and employer.
8. Assess the effect of using alternative assessment methods to calculate the annual tax liability
of married couples
9. Analyse the impact of changes in legislation on personal tax and take-home pay by comparing
two tax years
10. Print a selection of reports after backing up computerised data on a suitable medium