Recommended for anyone in the early stages of studying accounts, or those who wish to learn about the basics of payroll. In addition to input from the lecturer, there will also be a number of practical exercises. Topics covered include:

• Requirements and routines of a payroll system
• The difference between employees and self-employed persons
• Gross pay
• Statutory entitlements, including Statutory Sick Pay
• Income Tax and PAYE system
• National Insurance
• Processing Leavers and Starters