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Elements and Performance Criteria

1. Establish procedures for payroll management
   • Ensure the confidentiality and security of payroll information
   • Ensure procedures guarantee substantiation of claims for allowances
   • Safeguard organisation’s financial resources according to legislative and organisational requirements
   • Establish systems to ensure statutory obligations are met and records are kept for the period determined by government legislation
   • Calculate gross pay and annual salaries
   • Calculate statutory and voluntary deductions using government and employee documentation
   • Provide payroll data to payroll processor for calculation within designated timelines
2. Authorise payment of salaries
   • Check payroll, and authorise salaries and wages for payment according to organisational policy and procedures
   • Reconcile salaries, wages and deductions according to organisational policy and procedures
   • Handle salary, wage and related enquiries according to organisational policy and procedures
3. Administer salary records
   • Process declaration forms for new and existing employees according to Australian Taxation Office requirements
   • Forward periodic deductions to nominated creditors within designated timelines
   • Prepare and dispatch payments to government authorities accurately and according to relevant government legislation
   • Calculate and transcribe group tax amounts and make payments according to taxation procedures
   • Prepare and reconcile employee group certificate amounts from salary records

Performance Evidence

The candidate must demonstrate the ability to complete the tasks outlined in the elements, performance criteria and foundation skills of this unit, including evidence of the ability to:

on at least one occasion establish procedures for payroll management

on at least two occasions prepare payroll, authorise payment and administer salary records.

In the course of the above, the candidate must:

document steps undertaken to establish payroll system

use data and calculations to reconcile salaries, wages and deductions according to all legislative and organisational requirements

create accurate payroll management records.

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Knowledge Evidence

The candidate must be able to demonstrate knowledge to complete the tasks outlined in the elements, performance criteria and foundation skills of this unit, including knowledge of:

key provisions of relevant legislation, standards, regulations and codes of practice that may affect aspects of payroll operations

key features of policies and procedures relevant to payroll processes

key methods of calculating gross pay and annual salary using nominal awards, contracts and government legislation

processes associated with Single Touch Payroll (STP).

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