Application
This unit describes the skills and knowledge required to record and prepare payroll documentation, respond to enquiries, and process payroll data for computerised systems.
The unit applies to individuals and Business Activity Statement (BAS) agents, who use a range of organisational and other specialist techniques to manage payroll systems. They may work directly for organisations or be small business owners, contractors or service providers.
Work functions in the occupational areas where this unit may be used are subject to regulatory requirements. This unit is designed to meet the education requirements of the Tax Practitioners Board (TPB). Users are advised to check with the relevant regulatory authorities to confirm those requirements.
Unit Sector
Tax practitioners
Elements and Performance Criteria
| ELEMENT | PERFORMANCE CRITERIA |
| Elements describe the essential outcomes. | Performance criteria describe the performance needed to demonstrate achievement of the element. |
| 1. Establish payroll requirements | 1.1 Assess scope of payroll services that a BAS agent can provide, and identify need for independent expert advice1.2 Apply knowledge of legislation in relation to National Employment Standards, and legislative requirements in regard to payroll payments1.3 Research and identify relevant state and modern awards, and employment agreements required for establishing a payroll system for individual employees1.4 Document the application and implementation of an organisation’s payroll reporting requirements through Single Touch Payroll according to statutory requirements |
| 2. Record payroll data | 2.1 Configure payroll system with complete data provided by employee and employer2.2 Review payroll data, identify discrepancies, and determine resolution procedure according to organisational policies and procedures2.3 Enter employee pay period details in payroll system according to source data |
| 3. Prepare and process payroll | 3.1 Conduct payroll preparation within designated timeframes and according to organisational policies and procedures3.2 Identify legislative and organisational requirements relevant to employment termination processes and payment and identify procedures for specialist review prior to payment3.3 Calculate and record payroll using employee source data according to legislative requirements3.4 Reconcile total payments for pay period, and review and correct irregularities according to organisational policies and procedures3.5 Make arrangements for individuals’ payments according to organisational authorisation policies and procedures3.6 Observe methodology of preparing an individual’s pay advice for distribution according to organisational and legislative requirements3.7 Generate, review and store payroll records according to organisational, security procedures and statutory requirements |
| 4. Handle payroll enquiries | 4.1 Respond to payroll enquiries and provide information according to organisational policies and procedures, and legislative and regulatory requirements4.2 Refer enquiries outside area of responsibility and knowledge to designated persons for resolution |
| 5. Maintain payroll | 5.1 Identify record keeping requirements relating to payroll according to current legislative and regulatory requirements5.2 Prepare and reconcile month-end and year-end payroll records5.3 Update records and systems according to salary reviews and other changes in employment status5.4 Generate payroll reports according to organisational policies and procedures |
Range of Conditions
This section specifies different work environments and conditions that may affect performance. Essential operating conditions that may be present (depending on the work situation, needs of the candidate, accessibility of the item, and local industry and regional contexts) are included.
| Payroll preparation must include: | calculating gross paycalculating net paypreparing pay advice slipspreparing paymentscalculating superannuation, leave entitlements, taxation and other deductions. |
| Payroll records must include: | electronic funds transferemployee summary reportend of month reportsend of year reportspay advice slipspayroll reporting, including year-end reconciliationstaxation reportstermination payments. |
This information is from the National Training Guidelines website for Nationally Accredited Training.
Learn about short courses in Payroll Administration
Combine Practical Case Studies with Nationally Accredited Training Courses delivered by our RTO Partner, Think Academy of Business and Technology (RTO #45095) and be confident and prepared to perform Payroll Administration tasks in Australia.
See the Advanced Certificate in Payroll Administration
