Payroll Manual & Computerised

Learning Outcomes

  • Explain the key terminology associated with personal taxation in preparing and maintaining payroll records both manually and on the computer.
  • Outline the advantages and disadvantages of a computerised system over a manual one for payroll processing purposes.
  • Process the payroll for employee(s), using manual and computerised systems, under the cumulative tax system, to include; various elements of gross pay, holidays, unpaid leave, cut-off points, credits, all statutory and non-statutory deductions.
  • Process the payroll for employee(s), under the emergency and temporary tax systems and subsequent transfer to the cumulative tax system.
  • Demonstrate the changes in personal tax due to various factors to include; mid-year commencement and leaving of employment, changes in credits, refunds.
  • Extract information from completed records to prepare all necessary mid-year and year end tax forms for employees.
  • Extract information from completed records to prepare all necessary end-of-period and year end returns and tax forms for the Revenue Commissioners.
  • Assess the effect of using alternative assessment methods to calculate the annual tax liability of married couples.
  • Analyse the impact of changes in legislation on personal tax and take-home pay by comparing two tax years.
  • Print a selection of reports after backing up computerised data on a suitable medium.

Dates

October 5th, 12th, 19th

November 2nd, 9th, 16th, 23rd, 30th

December 7th, 14th, 21st

Start Date

Tuesday 5th October @ 6.30pm

Fee

€245

Examination fee of €20 is payable for non medical card holders for certification of the course.  If you have a valid medical card you will be exempt from the examination fee but a copy of this must be emailed on application to nightclasses@westportcfe.