Overview

Performance Criteria

This standard is about conducting payroll for a production. You are expected to obtain and process information about people on the payroll, make salary payments to them and to process HM Revenue and Customs information. You will need to determine whether an individual is entitled to self-employed tax status or if they have PAYE status. You need to maintain confidential records and file returns with external agencies such as DWP and HM Revenue and Customs (HMRC) for both individual and aggregate payments. 

Performance criteria

You must be able to:

1. Record employee data that is required by statute and by the production
2. Investigate and resolve any discrepancies or unusual features of the employee data provided
3. classify employees and allocate them to the payroll and financial code
4. Record working hours, pay rates and entitlements for employees
5. Check contractual entitlements for authorisation
6. Comply with statutory timescales for submitting information on individuals
7. Maintain confidentiality and security of employee data at all times
8. Calculate the gross pay for individuals according to their contractual arrangements
9. Calculate net pay and check net pay totals to ensure that the full range of applicable allowances and deductions has been made
10. calculate aggregate amounts payable to external agencies in respect of statutory and voluntary deductions and reconcile them against control totals
11. Reconcile actual payroll totals against authorised totals
12. calculate and nett off against payments due, any sums recoverable from the HMRC in respect of statutory payments
13. Reconcile total charges to departmental budgets and code them for allocation
14. prepare payslip advice records and reconcile them with cash records
15. Process due payments within production timelines
16. explain payroll information to employees where required and handle enquiries courteously and in confidence
17. Identify and resolve discrepancies, unusual features or queries without delay
18. Seek assistance from relevant people where discrepancies, unusual features or queries cannot be resolved
19. supply annual tax records or other documentation to employees as required
20. Comply with safety and security procedures for handling cash, cards or cheques at all times
21. make payments, claims and returns within the required timescales
22. prepare relevant returns and documents and submit them on time to external agencies
23. file payment information in the production systems
24. Ensure engagement contracts are signed
25. Issue contractual notice letters at the appropriate time

Knowledge Criteria

You need to know and understand:

1. How to calculate gross and net pay and apply statutory and voluntary deductions
2. Principles of the PAYE and NI system
3. How to calculate payments to external agencies including PAYE and NI
4. How to prepare returns to external agencies
5. The procedures and systems for recording and storing individual and organisational data including security and confidentiality of information
6. Principles and legislation for self-employment and employment
7. A working knowledge of statute law affecting payrolls including the Employment Rights Act 1996, Data Protection Act 1984, Asylum and Immigration Act 1996, PAYE regulations, proof of Right to Work in the UK
8. Regulations governing contributions and the provisions of the regulations for: Statutory Maternity Pay, Statutory Sick Pay, Guarantee Payments
9. External agency requirements for information and the types of information input from external agencies
10. The signatories and authorisations you require in order to make payments
11. The timescales and schedules for updating, presenting and despatching data
12. Union Contracts as they apply to the production
13. Working time regulations
14. Wages journals
15. Tax treatment of certain expenses such as. place of work
16. Screen industry guidelines for employed or self-employed status
17. Holiday pay as it is treated in the industry