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Elements and Performance Criteria

  1. Record payroll data
  2. Prepare payroll
  3. Handle payroll enquiries

Required Skills

Required skills

culturally appropriate communication skills to relate to people from diverse backgrounds and people with diverse abilities

literacy skills to

read and understand organisations financial policies and procedures and any procedures based on legislative requirements

write cheque or salary authorisations

prepare pay advice slips

maintain records

numeracy skills to perform calculations and to reconcile figures

problemsolving skills to reconcile figures and to resolve employee enquiries within scope of own responsibility

Required knowledge

key provisions of relevant legislation from all forms of government standards and codes that may affect aspects of business operations such as

antidiscrimination legislation

ethical principles

codes of practice

financial legislation

privacy laws

occupational health and safety

organisational policy and procedures

types of payroll systems

Evidence Required

The Evidence Guide provides advice on assessment and must be read in conjunction with the performance criteria required skills and knowledge range statement and the Assessment Guidelines for the Training Package

Overview of assessment

Critical aspects for assessment and evidence required to demonstrate competency in this unit

Evidence of the following is essential

performing payroll calculations

applying knowledge of organisational guidelines relating to security and confidentiality of information

Context of and specific resources for assessment

Assessment must ensure

access to an actual workplace or simulated environment

access to office equipment and resources

access to computer equipment relevant software and payroll data samples or actual

Method of assessment

A range of assessment methods should be used to assess practical skills and knowledge The following examples are appropriate for this unit

direct questioning combined with review of portfolios of evidence and third party workplace reports of onthejob performance by the candidate

review of authenticated documents from the workplace or training environment

analysis of responses to case studies and scenarios

demonstration of techniques

Guidance information for assessment

Holistic assessment with other units relevant to the industry sector workplace and job role is recommended for example

other financial administration units


Range Statement

The range statement relates to the unit of competency as a whole. It allows for different work environments and situations that may affect performance. Bold italicised wording, if used in the performance criteria, is detailed below. Essential operating conditions that may be present with training and assessment (depending on the work situation, needs of the candidate, accessibility of the item, and local industry and regional contexts) may also be included.

Designated persons may include:

immediate supervisor

those who have the authority to approve payroll decisions

Pay period details may include:

bonus

casual wage

commission

contract

piecework

salary

wage

Deductions and allowances may include:

car allowance

health insurance

income tax

meal allowance

superannuation contributions

travel allowance

union dues

Payroll system may include:

manual

computerised

Source documents may include:

employee earnings and payroll register

employee records or history

employee timesheets

Variations may include:

holiday loading

long service leave

overtime

paid leave

rates of pay

sick leave

taxation

unpaid leave

Preparing payroll may include:

calculation of gross pay

cash analysis

electronic funds transfer

net pay

preparing cheques

preparing pay advice slips

taxation and other deductions

Payroll records may include:

cash analysis sheets

electronic funds transfer

employee summary report

end of month reports

end of year reports

group certificates

pay advice slips

taxation reports

Enquiries may include:

email

face-to-face

fax

telephone

Legislative requirements may include:

Australian Tax Office regulations e.g. Australian Business Number, Employment Declaration Forms

confidentiality and security of records

Higher Education Contribution Scheme (HECS)

Higher Education Loan Programme (HELP)

Medicare levy

PAYE tax

payroll tax