Courses Overview
Level 2
Within the qualification, candidates have the opportunity to expand their knowledge of
income tax and National Insurance calculations for the PAYE employee. Candidates are
also introduced to additional payments and allowances, via the Income Tax system, such
as Tax Credits, the payment of statutory payments for sickness, maternity leave, adoption
pay and paternity pay. The syllabus also deals with the treatment of Student Loan
repayments, and the practice relating to both further routine and some non-routine tasks
using commercial payroll software.
Pre-requisites
Level 2
In order to embark on a course leading to the qualification, candidates must be numerate
and also have basic skills in communication and IT. It is advisable for candidates to have
ability in arithmetic at Level 1 prior to embarking on study for the qualification.
Candidates who are studying independently (ie not undertaking a course of study
through an IAB accredited centre either by attendance or distance learning), will be
required to confirm by their own signature on the examination entry form that either they have an IAB Level 2 Certificate in Manual Payroll, a qualification recognised as
equivalent by the IAB or acquired the relevant prior knowledge and skills necessary.
As the examination tests the application of knowledge, understanding and skills and
not simply the recall of facts and figures, a high standard of performance is required.
Information regarding equivalent qualifications can be found via the IAB web-site
(www.iab.org.uk) or by contacting the IAB directly.
Support
As an AAS Training student you will have your very own personal tutor helping you with
your course work and with any questions you may have. Plus you can contact our
Student Advisors by email or phone for all the practical advice you may need –
so we really are with you 100%.
What's more you'll have access to the AAS Training online Student Community where you
can interact with other students, browse our resource library and manage your
account.
Assessment
Level 2
All Learning Outcomes will be assessed through an externally set and marked
examination and will be examined by a two hour examination using software for the
preparation of spreadsheets and commercial payroll software. Each Task will build on the
previous one and will assess the candidate’s ability in relation to one or more Learning
Outcomes. Two or more theoretical questions will be asked to cover the Learning
Outcomes not practically assessed in the examinations.
Candidates will be required to carry out all tasks accurately and in keeping with payroll
practice. Candidates examination scores will reflect their ability to do this and to avoid
errors in entering data, calculating gross pay, income tax, national insurance, additional
benefits and allowances, or failing to follow required procedures.