Payroll Fundamentals

This course is suitable for individuals new to the payroll profession or for those who want to sharpen their skills. The course works through all the areas of payroll and will bring you up to date with the latest state and federal legislation.

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At the end of this course, learners will:

• Have an understanding of the National Employment Standards, conditions of employment and modern awards
• Distinguish between employment categories and employees vs contractors
• Have an understanding of the payroll process and payroll components including allowances, deductions and penalty rates and loadings
• Know the legal requirements of payslips and payment summary completion
• Know how to accrue all types of leave in all states and territories
• Have a complete understanding of the government funded paid parental scheme and employer obligations
• Have introductory knowledge of superannuation
• Understand basic terminations
• Payroll Tax overview - what are payroll tax rates and thresholds for each jurisdiction

Payroll Masterclass

This course is suitable for individuals who have had several years experience in the payroll profession and want to ensure their knowledge of complex payroll legislation and calculations is up to date.

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At the end of this course, learners will:

• Have up to date knowledge of long service leave rules for all states and territories (including Federal LSL Act)
• Understand the entitlement to long service leave in each jurisdiction and how it is paid
• Be able to determine the rate of payment for employees taking long service leave and pro rata long service leave
• Be able to apply the correct tax treatment for LSL on termination
• Understand the interaction between LSL and Public Holidays and Workers Compensation Leave
• Have a comprehensive knowledge of superannuation including SGC, superannuation splitting, salary sacrifice, choice and fund, RESC and maximum contribution base (including defined benefits schemes)
• Understand Employer Obligations under the Superannuation Guarantee Administration Act and the penalties for non-compliance
• Understand the impact of salary sacrifice arrangements and Reportable Employer Superannuation Contributions
• Know how to calculate payroll tax in all states and territories , when it is payable and the definition of wages
• Know each of the elements which make up a termination pay
• Understand how to tax redundancies and what to put in payment summary boxes A, B and D
• Know what an ETP is and how to determine its elements
• Understand how to treat the final payment for the death of an employee
• Know the different types of payment summaries and how to fill them in
• Reportable fringe benefits