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.

Level 3

Within the qualification, candidates have the opportunity to further expand their knowledge of income tax and National Insurance calculations for the PAYE employee and the Director. Candidates are also introduced to additional expenses and benefits, via the Income Tax system, and the payment of contributions into company Pension Funds. The candidate will acquire the skills necessary to calculate these contributions correctly in line with income tax and National Insurance legislation, and be able to account for the total contributions deducted. The syllabus also deals with the treatment of Attachment of Earnings and Child Support Orders, and the practice relating to both further routine and some non-routine tasks, with over 80% of these tasks being managed by 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.

Level 3

It is recommended that before commencing a course leading to either or both of the Units of the IAB Level 3 Certificate in Manual Payroll the prospective student has already achieved the IAB Level 2 Certificate in Manual Payroll. Alternatively, they should have comparable prior knowledge and skills acquired through paid or voluntary work experience. The candidate does not need to provide evidence of a qualification at Level 2 to the IAB to enable entry for the examination but the Centre/tutor will be required to confirm, through signature on the examination entry form, that they consider that the candidate has either an IAB Level 2 Certificate in Manual Payroll or a qualification recognised as equivalent by the IAB or acquired the relevant prior knowledge and skills necessary.

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.

Level 3

All Learning Outcomes will be assessed through an externally set and marked examination of two hours duration and consisting of a series of practical questions or tasks. It will be carried out using commercial payroll software. The examination will take the form of a Case Study where possible and each Task will build on the previous one assessing the candidate’s ability in relation to one or more Learning Outcomes. A minimum of two theoretical questions will also 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. Faults will be incurred where candidates make errors in fundamental principles of payroll, i.e. entering data, calculations of gross pay, income tax, national insurance, benefits and allowances, or following required procedures.

What our Students Say 

"The Book-keeping course is everything I wanted. I've worked as a book-keeper for a while, but I wanted to take the AAS Training course to prove to myself I could do it. I've been very satisfied with the service I've received – in particular, my tutor has been very helpful in giving me feedback and advice. I would recommend AAS Training." Timoty Anderson, AAS Training Graduate.

Your Future Prospects

The survival of all commercial ventures, charitable and public sector agencies depends on tight financial controls. Therefore, there will always be demand for individuals with the skills base to ensure these controls are in place.