Course Type
This is a part-time day course

Day/Date
TBC – ongoing registrations

Cost
€350 – a €50 non-refundable deposit is required to secure a place on this course.  Full fees to be paid two weeks prior to course start date.  Funding may be available for eligible participants.

Registration
To register for this course or for more information please contact Anne or Dana on 043-3347515 or email training@edilongford.ie

Credit Value
This module holds a credit value of 15 credits on the National Framework of Qualifications. This course requires a minimum attendance of 80% attendance.

Course Outcome
The purpose of this award is to equip the learner with the knowledge, skills and competence to operate and maintain accurate payroll records using manual and computerised systems, for an organisation, working under general direction and supervision.

Entry Criteria
Level 4 Certificate / Leaving Certificate (or equivalent) or relevant life experience. Mature Applicants with relevant life and work experience are welcomed.

As this Level 5 course is delivered through English it is necessary learners have a good standard of written and spoken English to complete this course.

IT Skills
A basic working knowledge of computers is required to do this course.

Course content

  • 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 yearend 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.

Assessment Technique
Assignment 60%
Examination Practical 40%

Grading
Pass 50% – 64%
Merit 65% – 79%
Distinction 80% – 100%