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Understand the essentials of the UK tax and NI system with this practical one-day course

It will equip you with the skills required to complete a manual payroll calculation from gross pay to net pay competently and produce a payslip with confidence.

It can be taken as a stand-alone course or as Day 1 of the Payroll Technician course which can lead towards the Pearson BTEC/Edexcel Certificate Level 3 in Payroll Techniques.

Your payroll course overview:

Learn Payroll With Face 2 Face Training



Learn Payroll With Face 2 Face Training



Learn Payroll With Face 2 Face Training

1 Day


Learn Payroll With Face 2 Face Training

CPD 6hrs


Learn Payroll With Face 2 Face Training

Help Desk

Learn Payroll With Face 2 Face Training



Learn Payroll With Face 2 Face Training



Ideal if you have little or no experience of current UK payroll practice for example if you are new to payroll, returning after a break or just providing absence cover. Alternatively, you may be competent in using a computerised payroll but lack manual experience, or you may work in HR or Personnel and need to provide advice to colleagues.

This highly practical workshop applies an easy, step-by-step approach to make sure that you learn by example and practice how to calculate tax and NI, how to complete the different forms for employees who are starting or leaving employment and how to handle the regular payments and deductions required.

At the end of the workshop you will be able to:

  • Complete a simple payslip having calculated tax and NI manually
  • Deal with starters and leavers using the correct procedures
  • Explain to employees how HMRC has arrived at their tax code
  • Explain the importance of arriving at the correct NI table letters.

How the UK tax and NI system works

  • Understanding the key dates in the tax year
  • Rates of tax and NI
  • Personal allowances
  • Tax and NI thresholds
  • Importance of NI numbers.

Gross pay

  • What gross pay is and what additions to pay there might be
  • What deductions from pay are allowed before tax
  • What elements of pay are treated differently for tax and NI

Pay and earnings periods

  • The effect on tax and NI when employees are paid weekly, fortnightly, four-weekly and monthly and how to use the tax calendar correctly

Calculation of tax

  • What a tax code is and how it is derived
  • The difference between a cumulative and non-cumulative basis (week1/month1)
  • How HMRC notifies tax code changes
  • How to calculate the pay adjustment
  • How to calculate tax

Calculation of National Insurance

  • What an NI table letter is, how it is derived and its impact on the calculation of NIC
  • NI for employees
    • Not yet 16
    • Under 21
    • Apprentices under 25
    • Over state pension age
  • How to calculate NI using the exact percentage and table methods

New employees and leavers

  • Dealing with starters and leavers
    • P45s
    • Starter Declarations


  • Step-by-step calculations of tax and NI with examples and exercises
  • Preparation of a manual payroll with tutor assistance
  • The makeup of a payslip
    • What has to be entered in order to meet legal requirements

"I have always found the Learn Centre to be helpful and supportive of not only mine but the team's payroll training needs. The blended learning approach works well for me and I would not hesitate to recommend them as a Payroll training specialist provider not only for online delivery (e-learning) but also face 2 face and in-house. The Payroll Professionals Conference is also a great networking opportunity."

Kresh Veerasamy - Payroll Manager at Cancer Research UK

"Cintra HR & Payroll Services has a long standing relationship with The Learn Centre – they are an absolutely integral part of the payroll community. Their training courses and annual conference are a must for all payroll professionals and not just for up to the minute technical topics: their training really puts payroll and payroll issues into context, taking into account commercial, economic and political influences."

Carsten Staehr - CEO at Cintra HR & Payroll Services

"When setting up a Shared Service Centre, The Learn Centre played a key role in our award winning Payroll Academy, delivering a blended learning experience combining both classroom based training and an e-learning solution. The course delivery, the training materials and overall learning experience was excellent."

Michael Stevenson - Payroll Manager at Queen's University Belfast

"I have attended many of The Learn Centre’s training courses in recent years. They are always of the highest professional standard and deliver updates on complicated HR and Payroll legislation, but in an easy to understand format. I would gladly recommend The Learn Centre to any potential client who is looking for HR & Payroll training courses, bespoke in-house training or expert advice."

Michael Stevenson - Payroll Manager at Queen's University Belfast

"My team always attends the annual Payroll and HR Update course. Essential information covering often complex legislative changes, always presented by excellent trainers with in depth knowledge of their subject. A 'must attend' course for any serious payroll professional."

Deon Piovesan - Finance and Payroll Manager at Westminster Kingsway College

"I've booked the HR and Payroll Update course most years and during roles with at least 3 different employers. One thing remains the same; a course that is relevant, well delivered and enjoyable and that is key when trying to retain the many pieces of legislation changes to which payroll professionals are exposed."

Tracey Hinton - Payroll Manager at Wilson James Limited

"I have used The Learn Centre on a number of occasions and have found it provides a great platform to gain the knowledge required to carry out my job. I started off with the Payroll Technician course and this in-depth learning gave me a great foundation of payroll knowledge to build upon and give me the confidence to progress up the career ladder, well worth it and would certainly recommend, no matter what level you are at there will be a course/qualification that can help you."

Ayman Zagloul - Assistant Payroll Supervisor at Queen's University Belfast

"Payroll may not be the most exciting of topic for some but The Learn Centre really bring it to life - the brilliant networking opportunities with fellow professionals is an added bonus. They cover an amazing range of topics too – if you need to upskill, then The Learn Centre is the organisation to help you do it."

Carsten Staehr - CEO at Cintra HR & Payroll Services

"I have chosen The Learn Centre both for my own knowledge base and in-house training courses for my teams for many years. I have always been extremely impressed with the content of the courses, people engagement and the positive feedback from my staff."

Ann Chesher - Payroll Consultant at Essex County Fire and Rescue Service