Unit of Competency Mapping – Information for Teachers/Assessors – Information for Learners

BSBHRM526 Mapping and Delivery Guide
Manage payroll

Version 1.0
Issue Date: May 2024


Qualification -
Unit of Competency BSBHRM526 - Manage payroll
Description
Employability Skills
Learning Outcomes and Application This unit describes the skills and knowledge required to establish and monitor security procedures for managing organisational payroll services and to calculate and process salary payments, group taxation and related payments.The unit applies to individuals, employed in a range of work environments, who are required to establish and work with payroll systems and may have responsibility for managing payroll systems and calculations.No licensing, legislative or certification requirements apply to this unit at the time of publication.
Duration and Setting X weeks, nominally xx hours, delivered in a classroom/online/blended learning setting.

Skills in this unit must be demonstrated in a workplace or simulated environment where the conditions are typical of those in a working environment in this industry.

This includes access to:

workplace equipment and resources relevant to performance evidence

relevant organisational policies and procedures

organisational financial data

payroll system.

Assessors of this unit must satisfy the requirements for assessors in applicable vocational education and training legislation, frameworks and/or standards.
Prerequisites/co-requisites
Competency Field
Development and validation strategy and guide for assessors and learners Student Learning Resources Handouts
Activities 		Slides
PPT 		Assessment 1 Assessment 2 Assessment 3 Assessment 4
Elements of Competency Performance Criteria              
Element: 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
       
Element: 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
       
Element: 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
       


Evidence Required

List the assessment methods to be used and the context and resources required for assessment. Copy and paste the relevant sections from the evidence guide below and then re-write these in plain English.

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.

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).

Submission Requirements

List each assessment task's title, type (eg project, observation/demonstration, essay, assignment, checklist) and due date here

Assessment task 1: [title]      Due date:

(add new lines for each of the assessment tasks)

Assessment Tasks

Copy and paste from the following data to produce each assessment task. Write these in plain English and spell out how, when and where the task is to be carried out, under what conditions, and what resources are needed. Include guidelines about how well the candidate has to perform a task for it to be judged satisfactory.
Copy and paste from the following performance criteria to create an observation checklist for each task. When you have finished writing your assessment tool every one of these must have been addressed, preferably several times in a variety of contexts. To ensure this occurs download the assessment matrix for the unit; enter each assessment task as a column header and place check marks against each performance criteria that task addresses.

Observation Checklist

Tasks to be observed according to workplace/college/TAFE policy and procedures, relevant legislation and Codes of Practice Yes No Comments/feedback
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 
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 
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 

Forms

Assessment Cover Sheet

BSBHRM526 - Manage payroll
Assessment task 1: [title]

Student name:

Student ID:

I declare that the assessment tasks submitted for this unit are my own work.

Student signature:

Result: Competent Not yet competent

Feedback to student

 

 

 

 

 

 

 

 

Assessor name:

Signature:

Date:

Assessment Record Sheet

BSBHRM526 - Manage payroll

Student name:

Student ID:

Assessment task 1: [title] Result: Competent Not yet competent

(add lines for each task)

Feedback to student:

 

 

 

 

 

 

 

 

Overall assessment result: Competent Not yet competent

Assessor name:

Signature:

Date:

Student signature:

Date: