Application
This unit describes skills and knowledge required to process payroll from provided data using manual and computerised payroll systems.
The unit applies to individuals employed in a range of work environments who are responsible for payroll functions within an organisation. They may work as individuals providing administrative support within an enterprise or may be other members of staff who have been delegated payroll responsibilities.
No licensing, legislative or certification requirements apply to this unit at the time of publication.
Elements and Performance Criteria
1. Record payroll data | 1.1 Check payroll data and clarify discrepancies with relevant stakeholder 1.2 Enter employee pay period details in payroll system according to organisational requirements 1.3 Calculate individual employee’s payment according to employee source data |
2. Prepare payroll | 2.1 Prepare payroll according to organisational policy and procedures and designated timelines 2.2 Reconcile total wages for pay period, check and correct irregularities or refer to relevant stakeholder for resolution 2.3 Make arrangements for payment according to organisational and individual requirements 2.4 Obtain authorisation of payroll and individual pay advice according to organisational requirements 2.5 Produce, check and store payroll records according to organisational policy and security procedures 2.6 Follow security procedures for processing payroll and for maintaining payroll records |
3. Handle payroll enquiries | 3.1 Respond to payroll enquiries according to organisational and legislative requirements 3.2 Provide payroll information according to organisational and legislative requirements 3.3 Ensure all enquiries outside area of responsibility and knowledge are referred to designated persons for resolution 3.4 Complete additional information or follow |
Evidence of Performance
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:
process payroll for an organisation or work area on at least three occasions.
In the course of the above, the candidate must:
respond to routine payroll enquiries
refer enquiries outside area of responsibility to an appropriate authority.
Evidence of Knowledge
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 and codes of practice that may affect payroll operations
relevant organisational policies and procedures
key features of different types of payroll systems
processes associated with Single Touch Payroll (STP).
Assessment Conditions
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
payroll data (samples or actual).
Assessors of this unit must satisfy the requirements for assessors in applicable vocational education and training legislation, frameworks and/or standards.
Foundation Skills
Reading | Interprets a range of textual information to determine activities required |
Writing | Accurately records textual information and maintains personal and banking details using format, language and structure in context |
Oral Communication | Explains payment clearly using terminology and tone appropriate to audience Uses questioning and listening skills in verbal exchanges to clarify information |
Numeracy | Uses a limited range of mathematical calculations to calculate and reconcile amounts and arrange and compare numerical information |
Self-management | Takes responsibility for own workload and monitors adherence to specified goals and timelines |
Teamwork | Selects the appropriate mode of communication for a specific purpose Collaborates with others to achieve predetermined goals |
Problem solving | Recognises and takes responsibility for resolving problems relevant to own role Takes responsibility for routine low-impact decisions within familiar situations |
Technology | Uses digital technologies to access, record, store, organise and compile data, as required |
Sectors
Technical Skills – Human Resources