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Gain a full understanding of pensioner payrolls

In some ways a pensioner payroll is simpler to run, as National Insurance and Statutory payments do not apply.

However, processing a pensioner payroll has other complexities.

The implementation of Real Time Information (RTI) and the resulting changes to new starter processes has had a huge impact on pensioner payrolls.

HMRC provides guidance for pensioner payrolls to help providers get it right. In this course we look at this guidance as well as many other issues that are vital to this process.

Your payroll course overview:

Learn Payroll With Face 2 Face Training

£484 + VAT


Learn Payroll With Face 2 Face Training



Learn Payroll With Face 2 Face Training

1 day


Learn Payroll With Face 2 Face Training



Learn Payroll With Face 2 Face Training



Learn Payroll With Face 2 Face Training



If you are embarking upon running a pensioner payroll for the first time or require additional practical guidance to help and assist you in correctly processing your current pensioners’ pay this course is ideal.

Delegates will get a full understanding of the requirements for running pensioner payroll.

  • Payment of Uncrystallised Flexible Lump sum (UFPLS benefits)
  • Continuing to provide employer benefits after retirement
  • Setting up a new pensioner payroll
  • P45s and options for starter declarations
  • Taxation and allowances including K tax codes and the Scottish Rate of Income Tax (SRIT)
  • Calculating a pensioner’s tax deduction
  • Transferring details from an employer payroll
  • Dealing with AEOs and DEOs
  • Implications upon the death of the pensioner
    • Reporting the information to HMRC
    • Making the final calculations
  • Beneficiaries
  • Giving of gifts and benefits and the tax implications
  • Recovering overpayments from pensioners
  • Fraud
  • Starting and stopping pension payments
  • Impact of local agreements
  • Working and receiving a pension from the same employer
  • Real Time Information (RTI)
    • Pay periods and RTI
    • Impact of RTI on new pensions
    • Deadlines for submission
    • Full Payment Submission
    • Employer Payment Summary
    • Penalties
  • Payslips
  • Finalising the tax year and issuing the P60

"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