Required skills

communication skills to

build relationships determine and confirm work requirements using questioning and active listening as required

liaise with others share information listen and understand

use language and concepts appropriate to cultural differences

numeracy skills for calculating gross and net pay comparing differing rates of pay over a given time span of the same nature preparing cash analysis sheets and reconciling figures

IT skills for accessing and using appropriate software such as spreadsheets and databases and using internet information

analysis skills for accessing interpreting and managing relevant financial data

literacy skills to understand the organisations financial policies and procedures and legislative procedures write cheque or salary authorisations prepare pay advice slips and maintain records

selfmanagement skills for complying with ethical legal and procedural requirements

problem solving skills to for reconciling figures and resolving employee enquiries within scope of own responsibility

organisational skills including the ability to plan and sequence work

Required knowledge

award and enterprise agreements and relevant industrial instruments

organisational policies and procedures

relevant industry codes of practice

relevant legislation from all levels of government that affects business operation especially in regard to

occupational health and safety

environmental issues

equal opportunity

industrial relations

antidiscrimination

taxation related to payroll activities

structure of authority in organisations

types of manual and computerised payroll systems

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 ability to

interpret and apply relevant legislative requirements

calculate and input data into payroll systems

comply with organisational guidelines relating to security and confidentiality of information

Context of and specific resources for assessment

Assessment must ensure

competency is demonstrated in the context of the financial services work environment and conditions specified in the range statement either in a relevant workplace or a closely simulated work environment

access to and the use of a range of common office equipment technology software and consumables

access to workplace reference materials such as procedural manuals and company policy

access to actual or simulated payroll data

Method of assessment

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

evaluating an integrated activity which combines the elements of competency for the unit or a cluster of related units of competency

oral or written questioning on underpinning knowledge and skills

setting and reviewing workplace projects and business simulations or scenarios

evaluating samples of work

accessing and validating third party reports

Assessment methods approved by the Tax Practitioners Board must be met for BAS agent registration

Guidance information for assessment

If undertaking this unit for BAS agent registrationthe following items listed in the Range Statement must be assessed to be considered by the TPB as having fulfilled some of the educational requirements for registration

Payroll preparation

Legislative requirements

Legislative requirements relating to record keeping

Payroll records

Payroll system may be:

Employee data includes:

Designated persons may include:

Pay period details may include:

Deductions and allowances may include:

Source data may include:

Variations may include:

Payroll preparation must include:

Employee entitlements may include:

Legislative requirements must include:

Legislative requirements relating to record keeping must include:

Payroll records must include:

Payroll enquiries may include:

Payroll reports may include: