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An introduction to the calculation of PAYE and National Insurance

This concentrated two-day programme combines the essential elements from our popular courses:

  • Basic Tax and NIC
  • Statutory Payments & Family Leave
  • Advancing from Basic Payroll

This course enables you to understand the requirements of the:

  • UK tax and NICs system
  • Maternity and paternity pay and leave legislation
  • Statutory Sick Pay legislation
  • Court Order legislation

Our tutors use an easy, step-by-step approach, so you learn by example. You’ll be shown how to use tax and NIC tables, how to complete the different forms and processes for employees who are starting or leaving employment, and how to handle the regular payments and deductions required.

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

2 Days


Learn Payroll With Face 2 Face Training

CPD 12hrs


Learn Payroll With Face 2 Face Training

Help Desk

Learn Payroll With Face 2 Face Training



Learn Payroll With Face 2 Face Training



This workshop meets your needs if you have little or no experience of current UK payroll practice. You may be:

  • Completely new to payroll
  • Returning to payroll after a break
  • Experienced with computerised payroll but have little or no manual experience,
  • Simply providing absence cover, or
  • HR or Personnel staff providing advice to colleagues

Delegates will receive a solid practical foundation in the basics of:

  • Calculating tax and NI manually
  • Dealing with starters and leavers using the correct procedures
  • Completing a simple payslip
  • Understanding Maternity and Paternity Pay and Leave legislation
  • Dealing with Statutory Sick Pay
  • Court Order regulations
  • Calculating Student Loan deductions

Day 1

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

Day 2

Statutory Maternity Pay


  • Form MATB1, and key dates for entitlement
  • Requirements for notification, qualifying service, and calculating average earnings,
  • Other key factors, including early birth, pregnancy-related illness, working for more than one employer, when to start paying SMP, how much SMP to pay, how much to recover, fines and penalties
  • Understanding the new notice requirements
  • When and how to complete form SMP1

Maternity Rights

  • Entitlement to and differences between Ordinary Maternity Leave (OML), and Additional Maternity Leave (AML), notice periods, terms and conditions during leave, returning to work

Calculation of SMP and Maternity Leave

  • Step-by-step calculations, examples and exercises, with tutor assistance

Statutory Paternity Pay and Leave

  • How to determine the key dates
  • Entitlement to SPP, the requirements for notification, qualifying service, calculating average earnings
  • Other key factors, when SSP overrides SPP, early birth, working for another employer, when to start paying SPP, how much SPP to pay, Forms SPP1 and self certificates

Statutory Sick Pay

  • How to determine a Period of Incapacity for Work (PIW), how they link, how to fix Qualifying Days (QD) and which days are Waiting Days (WD)
  • The use of self-certificates and the provision of medical evidence, calculating average earnings, making decisions on entitlement and exclusion

Court Orders

  • An introduction to the basics of Court Orders including:
    • Child Support
    • Council Tax AEOs
    • 1971 AEOs - priority and non-priority

Student Loans

  • An introduction into the operation of Student Loans
    • Starting deductions
    • Calculation method
    • Stopping deductions

"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