Professional Discussion underpinned by portfolio

KSBs

Knowledge

K1: The range of different payroll provider/customer models and the stakeholders involved, including the risks / opportunities for service delivery improvements. Back to Duty

K2: The impact the organisational mission, objectives and values have on successful payroll delivery and how this is measured by key performance indicators. Back to Duty

K3: The range and construction of payroll administrative procedures and guidance. Back to Duty

K4: Principles for recording statutory requirements for all sickness and parental leave payments (SMP, SAP etc). Back to Duty

K5: Principles for recording new starter information, including the implications for mistimed payments of Income Tax and National Insurance. Back to Duty

K6: Eligibility for the Employment Allowance and the associated information requirements. Back to Duty

K7: The lifecycle of an organisation’s payroll and the impact of business change. Back to Duty

K8: Employer liability for UK taxes such as National Insurance, Apprenticeship Levy etc. including any implications of sharing with the devolved administrations. Back to Duty

K9: The techniques for negotiating and influencing stakeholders to achieve desired outcomes. Back to Duty

K10: A range of verbal and written communication techniques for adapting approaches to suit audiences. Back to Duty

K11: Tools and techniques for analysing and determining complex payroll cases, for example, researching the national insurance implications for late payments to starters. Back to Duty

K12: The techniques for identifying and sourcing data that impacts the determination of complex payroll issues. Back to Duty

K13: The processes and manual calculations to follow when operating complex payroll including but not limited to National Insurance Contributions and Income Tax deductions. Back to Duty

K14: The different UK pension scheme tax relief mechanisms and the potential impact in the workplace. Back to Duty

K15: The techniques for manually calculating and processing benefits-in-kind and “payrolling”, including the benefit and expenses exemptions that exist and PAYE Settlement Agreements (PSAs). Back to Duty

K16: The process for managing the processing of off-payroll workers (also known as IR35 and deemed workers) in the payroll system. Back to Duty

K17: The range of payments made to leavers and termination payments (upon redundancy and/or voluntary leavers). Back to Duty

K18: How advances in technology (for example, evolving artificial intelligence (AI)and automation) and software increasingly impact the UK-wide payroll function. The comparative benefits and risks of cloud-based and integrated HR /payroll solutions. Back to Duty

K19: Techniques for managing and motivating diverse teams to meet client/customer payroll requirements. Back to Duty

K20: How payroll, employment and pensions legislation and guidance is created across each of the devolved nations that form the UK. This includes how to distinguish between primary and secondary legislation and how primary legislation and regulations work together. Back to Duty

K21: How caselaw is formed and how it impacts on legislation and guidance. Back to Duty

K22: The most up to date legislation, guidance and caselaw that may potentially affect any part of payroll operations. For example, the Agency Worker Regulations. Back to Duty

K23: The impact of data protection legislation on payroll and the processes for safely and legally storing and sharing information. Back to Duty

K24: The range of payroll quality assurance approaches that can be utilised to determine the accuracy of calculations. Back to Duty

K25: Techniques for forecasting staffing requirements against the payroll workload. Back to Duty

K26: How the recruitment and selection lifecycle in different organisations impacts successful payroll delivery. Back to Duty

K27: Techniques and requirements for preventing discrimination and promoting equal opportunity, in line with the Equality Act 2010 in Great Britain and the Disability Discrimination Act 1995 in Northern Ireland. Back to Duty

K28: The principles of how to develop yourself and your team. Back to Duty

K29: Techniques for delivering process improvements. Back to Duty

K30: How to identify and manage suspected fraud and criminal activity in the payroll environment, including, for example, the prevention money laundering, complying with the Money Laundering Regulations. Back to Duty

Skills

S1: Identify the risks and opportunities presented by a payroll provider/customer model. Recommend appropriate service delivery improvements. Back to Duty

S2: Manage the provider/customer and other stakeholder relationships necessary to influence successful payroll outcomes (including delivery, customer care and enquiry handling). Back to Duty

S3: Communicate complex payroll concepts to customers and other less technical stakeholders; Communicate effectively at different levels of the organisation, selecting an appropriate communication method for the audience. Back to Duty

S4: Identify and source all of the information required in a complex payroll case to enable accurate calculation. Back to Duty

S5: Analyse and determine complex payroll cases, including pensions, pay and benefits, considering all relevant data and other evidence. Back to Duty

S6: Balance the trade-offs between automated and non-automated payroll approaches. Identify and complete payroll calculation manually where needed. Back to Duty

S7: Match the payroll decision needed against the skill sets within your team and the risks involved when determining who should deliver the work. Back to Duty

S8: Design, implement and maintain payroll administrative procedures and guidance that enables payroll team delivery including technical data, and both business as usual and contingency (disaster recovery) handling. Back to Duty

S9: Utilise available technological platforms when delivering payroll operations by balancing the benefits and risks of the system used. As an example, this might mean the latest HMRC reporting tool, or utilising AI/automation advancements. Back to Duty

S10: Adjust leadership style to achieve results, having regard to both individuals within the team and how the team works together. Back to Duty

S11: Interpret and apply all payroll legislation, guidance and case law pertinent to a complex case. Back to Duty

S12: Quality assure your own and your teams payroll calculations to ensure accuracy and compliance. Ensure that you and your team act compliantly when transacting customer payroll by deploying a quality assurance process proportionate to the payroll issues. Back to Duty

S13: Make recruitment and retention decisions/recommendations, as necessary. Back to Duty

S14: Co-ordinate and manage your team’s payroll workload in order to meet key performance indicators and contractual obligations. Back to Duty

S15: Reconcile your teams final payroll run. Back to Duty

Behaviours

B1: Represents the payroll profession with integrity and professionalism. Back to Duty

B2: Work flexibility, adapting to changing work priorities and deadlines. Back to Duty

B3: Open-minded to the needs of others. Self-aware of their own behaviours/values and the impact this can have on others. Back to Duty

B4: Probes and questions issues to seek solutions. Back to Duty

B5: Anticipate problems and manages setbacks when they occur. Back to Duty

B6: Reflects on own effectiveness and seeks out professional development to enhance performance. Encourages others to do the same. Back to Duty