IAB Level 2 Certificate in Computerised Payroll

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(Qualification Accreditation Number 500/3368/2) 

Please call our centre team on 0208 992 4144 or Vishva Punjabi on 078966 86964 for course enquiries & fees 

INTRODUCTION

The overall aim of the qualification is to accredit candidates’ knowledge and understanding of the fundamental principles relating to the basic calculations and preparation of both a weekly and monthly payroll, using some manual routines but mainly commercially available payroll software.

In addition, it accredits some book-keeping skills of candidates in understanding and performing the routine tasks of calculating the cost of wages to the employer.

Within the qualification, candidates have the opportunity to expand their knowledge of income tax and National Insurance calculations for the PAYE employee.Candidates are also introduced to processing additional payments and allowances and payments of statutory sickness pay, maternity leave, adoption pay and paternity pay.  The syllabus also deals with the treatment of student loan repayments, and the practice relating to both further routine and some non-routine tasks.

This qualification requires candidates to understand those payments which constitute Gross Pay and therefore liable for income tax and National Insurance contributions.The processing of payroll data, such as hours worked, hourly rates, bonuses and commissions are important elements of the IAB Level 2 Certificate in Computerised Payroll qualification and may be carried out in both a manual format or using the payroll software.

Candidates may progress to the IAB Level 3 Diploma in Payroll and/or IAB Level 3 Diploma in Computerised Payroll on successful completion of this qualification.

To be awarded the qualification, candidates are required to successfully demonstrate their competence in by means of an external examination.  It will also provide progression to the NVQs in Payroll Administration at Levels 2 and 3.  Candidates will receive acknowledgement of successful completion of this qualification by means of formal letter and Certification. 

AIMS

1. In summary, the qualification aims to enable candidates to:
2. Develop their understanding of day-to-day payroll procedures in both a manual environment and using commercially available payroll software.
3. Develop the skills to perform routine and some non-routine payroll tasks using the software. 
4. Understand the importance of accuracy and security in performing any payroll task and especially the data security implications of keeping payroll data on computer.
5. Upon completion, candidates should progress in their learning to further develop their knowledge, understanding and skills in:

• Using further aspects of a computerised payroll system incorporating use of commercial payroll software for the dealing with directors NIC.
• Further studies of HM Revenue and Customs procedures including month and year end
• Using the information provided as a basis for calculating costs of production, administration, selling and distribution.
• Dealing with redundancy, pensions and other legislation relating to payroll procedures
• Ability to produce management reports in relation to payroll.

TARGET GROUP

IAB Level 2 Certificate in Computerised Payroll is specifically designed to appeal to those who are aspiring to become professional payroll processors.

The Level 2 qualification is primarily designed for the following candidates:

1. Those who have achieved the IAB Level 1 and/or Level 2 Certificate in Payroll
2. Those who are new to working in payroll but have some previous general knowledge of payroll procedures.
3. Those who now wish to increase their skills and knowledge to that required of payroll clerks prior to employment.
4. Those who have previously worked in either a manual or computerised payroll environment and have not received a qualification.
5. Those who wish to return to working in payroll and need to update their knowledge by extending manual payroll skills to those needed when operating commercially available payroll software.
6. Those who are already employed in payroll processing, both manually or on computer and who wish to ensure that they have both a firm foundation and the knowledge and skills to perform some non-routine tasks.
7. Those preparing for or undertaking an NVQ in Payroll Administration at Level 2 who wish to underpin this with a thorough grounding in the fundamental knowledge, understanding and skills associated with producing and processing a payroll at that level.

STATEMENT OF LEVEL

This qualification has been designed to assess the knowledge and skills of Payroll Administration at Level 2 of the National Qualifications Framework.

ENTRY REQUIREMENTS

In order to embark on a course leading to the qualification, candidates must be numerate and have basic skills in numeracy and communication. Information regarding equivalent qualifications can be found via the IAB website (www.iab.org.uk) or by contacting the IAB directly.  It is advisable for candidates to have ability in arithmetic at Level 1 prior to embarking on study for the qualification.

As the examination tests the application of knowledge, understanding and skills and not simply the recall of facts, candidates will be expected to demonstrate an understanding of the subject area and to apply this knowledge in the examination. PROGRESSIONThe qualification has been designed to provide the essential knowledge, understanding and skills required to complement and enable candidates to progress to other related qualifications at Level 2 of the National Qualifications Framework.The candidate can enhance the study of Payroll at Level 2 by studying the IAB Level 2 Certificate in Computerised Payroll or progress to the IAB Level 3 Diploma in Payroll. It will also provide progression to the NVQ in Payroll Administration at Level 3, A/AS levels in Accounting and related units in the Advanced Vocational Certificate of Education (AVCE) qualifications.

THE STRUCTURE OF THE QUALIFICATION

This is a single unit qualification divided into ten Learning Outcomes and sub-divided into a number of Assessment Criteria.

ASSESSMENT AND GRADING

All Learning Outcomes will be assessed through one externally set and marked examination of two hours, consisting of a series of practical and theoretical tasks.  Each Task will build on the previous one and will assess the candidate’s ability in relation to one or more Learning Outcomes with associated Assessment Criteria.  Two or more theoretical questions will be asked to cover the Learning Outcomes not practically assessed in the examinations.

Candidates will be required to carry out all tasks accurately and in keeping with payroll practice. Faults will be incurred where candidates make errors in entering data, calculating gross pay, income tax, national insurance, additional benefits and allowances, or following required procedures.

In order to achieve a Pass, candidates will be required to complete the assessment tasks without exceeding the permitted error tolerance.

To achieve the qualification, candidates must obtain at least 65%.  Such candidates are categorised into four grades, namely:Distinction with Commendation; Distinction; Credit and Pass.  Candidates obtaining less than 65% are categorised into Marginal Fail and Fail.PASS FAIL MARKS/PERCENTAGES 

A*      DISTINCTION WITH COMMENDATION                  95% and above

A        DISTINCTION                                                            85 – 94.99%

B        CREDIT                                                                      75 – 84.99%

C        PASS                                                                          65 – 74.99%

M       MARGINAL FAIL                                                        60 – 64.99%

F        FAIL                                                                            Below 60%

Candidates may sit the Examination on either the specific dates set and published by the IAB or on dates set by Centres on an ‘On-demand’ basis. 

All candidates who achieve a Pass grade in the examination will be informed of their achievement in an official IAB Results Letter sent within ten weeks following the examination.  Additionally candidates who pass will receive the IAB Level 2 Certificate in Computerised Payroll.