Courses Overview
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 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 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.
Paper
Any questions about the course? Call Free 08000 75 8000 or check our 
