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.
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.
In order to embark on a course leading to the qualification, candidates must be numerate
and have basic skills in numeracy and communication. Information regarding equivalent
qualifications can be found via the IAB website (www.iab.org.uk) or by contacting the IAB
directly. It is advisable for candidates to have ability in arithmetic at Level 1 prior to
embarking on study for the qualification.
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, 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.
All Learning Outcomes will be assessed through an externally set and marked
examination of two hours, consisting of a series of practical and theoretical tasks. Each
Task will build on the previous one and will assess the candidate’s ability in relation to one
or more Learning Outcomes with associated Assessment Criteria. 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. Faults will be incurred where candidates make errors in entering data, calculating
gross pay, income tax, national insurance, additional benefits and allowances, or following
required procedures.
All Learning Outcomes will be assessed through a two-hour, externally set and marked,
examination consisting of a series of practical questions or tasks. The examination will
take the form of 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 Outcome. 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.
Paper
Any questions about the course? Call Free 08000 75 8000 or check our 
