ELEMENT

PERFORMANCE CRITERIA

Elements describe the essential outcomes.

Performance criteria describe the performance needed to demonstrate achievement of the element.

1 Establish procedures for management of payroll

1.1 Establish procedures that ensure the confidentiality and security of payroll information

1.2 Ensure procedures guarantee substantiation of claims for allowances

1.3 Establish control measures to safeguard organisation’s financial resources in accordance with legislative and organisational requirements

1.4 Establish systems to ensure statutory obligations are met and records are kept for the period determined by government legislation

2 Prepare payroll data

2.1 Use nominated industrial awards, contracts and government legislation to calculate gross pay and annual salaries

2.2 Calculate statutory and voluntary deductions using government and employee documentation

2.3 Provide payroll data to payroll processor for calculation within designated timelines

3 Authorise payment of salaries

3.1 Check payroll, and authorise salaries and wages for payment in accordance with organisational policy and procedures

3.2 Reconcile salaries, wages and deductions in accordance with organisational policy and procedures

3.3 Deal with salary, wage and related enquiries in accordance with organisational policy and procedures

4 Administer salary records

4.1 Process declaration forms for new and existing employees in accordance with Australian Taxation Office requirements

4.2 Forward periodic deductions to nominated creditors within designated timelines

4.3 Prepare and dispatch payments to government authorities accurately and in accordance with relevant government legislation

4.4 Calculate and transcribe group tax amounts and make payments in accordance with taxation procedures

4.5 Prepare and reconcile employee group certificate amounts from salary records

Skill

Performance

Criteria

Description

Reading

1.1-1.4, 2.1, 2.2, 3.1-3.3, 4.1-4.5

Identifies and interprets information from organisational policies, legislative and industry-related material

Writing

1.1, 1.3, 1.4, 2.3, 3.1, 3.3, 4.1, 4.3-4.5

Records data accurately using relevant format, style and language suited to context and audience

Prepares specific information which clearly conveys an understanding of outcomes and uses terminology appropriate to present to relevant personnel

Oral Communication

2.3, 3.3

Articulates information concisely using appropriate terminology, tone and style

Uses questioning and listening techniques to exchange and clarify information

Numeracy

2.1-2.3, 3.1- 3.3, 4.2-4.5

Uses a wide range of mathematical calculations to analyse and compare numeric information

Makes calculations to ensure work is completed according to predetermined deadlines

Navigate the world of work

1.3, 1.4, 2.1-2.3, 3.1-3.3, 4.1, 4.3, 4.4

Monitors adherence to legal and regulatory responsibilities and organisational policies and procedures

Interact with others

2.3, 3.3

Recognises and applies the protocols governing what to communicate with who, and how, in a range of work contexts

Get the work done

1.1, 1.3, 1.4, 2.3, 3.3, 4.1-4.5

Uses logical processes in planning, implementing and evaluating routine and non-routine tasks in achieving goals and timelines

Uses analytical skills to identify discrepancies and attempts to resolve the issues within the context of own responsibilities

Makes a range of critical and non-critical decisions in relatively complex situations, taking a range of factors into account

Understands the importance of secure information and privacy in relation to own work and takes responsibility for identifying and managing risk factors