Required skills

communication skills to answer enquiries and to explain and resolve discrepancies with employees

literacy skills to follow complex financial procedures and to follow and write detailed instructions

numeracy skills to

use financial formulae

calculate gross and net pay

compare differing rates of pay over a given time span of the same nature

prepare cash analysis sheets

reconcile figures and rectify anomalies to ensure accuracy

Required knowledge

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

Australian Taxation Office regulations

antidiscrimination legislation

ethical principles

codes of practice

financial legislation

privacy laws

relevant industrial awards

other relevant government and statutory bodies in relation to payroll

Superannuation Guarantee Administration Act and superannuation regulations

organisational policies and procedures across the full range of tasks requiredpayroll processes

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

documenting steps undertaken to establish payroll system

using data and calculations to calculate payroll including a range of deductions

preparing appropriate records to record payroll processing

Context of and specific resources for assessment

Assessment must ensure

access to office equipment and resources such as

Australian Accounting and Auditing Standards

calculator

certified or workplace agreements

computer equipment and relevant software

HECSHELP documentation

organisations accounting system

organisational contracts

paperbased or electronic payroll system

relevant Australian Taxation Office legislation

relevant industrial Awards

Superannuation Guarantee Administration Act

access to samples of financial data

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

analysis of responses to case studies and scenarios

demonstration of techniques

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

oral or written questioning to assess knowledge of accounting procedures and techniques

Guidance information for assessment

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

financial administrationunits

other financial management units

Security procedures may include:

Control measures may include:

Legislative and organisational requirements may include:

Nominated industrial awards, contracts and government legislation may include:

Calculating gross pay and annual salaries may include:

Statutory and voluntary deductions may include:

Designated time lines may include:

Nominated creditors may include: