Unit of competency Outline

Date retreived
23/07/2026 3:11 PM AWST

Whilst all efforts are made to provide accurate and timely information from the relevant source/documentation, please be aware that the information supplied may not be the most current version. The accuracy of the detail has not been confirmed by the Department and therefore should not be relied upon without first confirming the contents.

Establish and maintain a payroll system

Establish and maintain a payroll system

Unit of competency
National Code
FNSBKG405
State Code
AUQ71
TGA Status
Replaced
DTWD Status
Replaced
Current Release Number
2.00
Current Release Date
22/04/2015
View on TGA
State Implementation and Classification
Approved Date
16/09/2015
Field of Education
080101 - Accounting
Original Release Date
16/09/2015
Nominal Hours
35
Description
This unit describes the skills and knowledge required to record and prepare payroll documentation, respond to enquiries and process accurate payroll data for manual and computerised systems.It applies to individuals who use a range of organisational and other specialist techniques. They may work directly for organisations or be small business owners, contractors or service providers.Work functions in the occupational areas where this unit may be used are subject to regulatory requirements. This unit is designed to meet educational requirements of the Tax Practitioner Board (TPB). Refer to the FNS Implementation Guide Companion Volume or the relevant regulator for specific guidance on requirements.
Notes
Elements and Performance Criteria
1. Establish payroll requirements
  • 1.1 Apply knowledge of relevant legislation in relation to employment standards, and other legislative requirements in regards to payments
  • 1.2 Seek instruction from authorised parties in relation to relevant state and modern awards regarding details to be set up within payroll system for individual employees
  • 1.3 Establish payroll set-up for salary packaging
  • 1.4 Assess scope of payroll services BAS agent can provide and identify need for independent expert advice providers
2. Record payroll data
  • 2.1 Ensure payroll system includes complete and accurate employee data
  • 2.2 Review payroll data and clarify discrepancies with designated persons
  • 2.3 Enter employee pay period details, deductions and allowances in payroll system in accordance with source data
  • 2.4 Calculate payment due to individual employees to reflect standard pay and variations in accordance with employee source data
3. Prepare and process payroll
  • 3.1 Conduct payroll preparation within designated timelines in accordance with organisational policy and procedures
  • 3.2 Calculate, record and reconcile employee in accordance with legislative requirements
  • 3.3 Reconcile total payments for pay period, and review and correct irregularities or refer them to designated persons for resolution
  • 3.4 Obtain authorisation of payroll and individual pay advice in accordance with organisational requirements
  • 3.5 Make arrangements for payments in accordance with organisational and legislative requirements
  • 3.6 Produce, review and store payroll records in accordance with organisational policy and security procedures
4. Handle payroll enquiries
  • 4.1 Respond to payroll enquiries in accordance with organisational and legislative requirements
  • 4.2 Provide information in accordance with organisational and legislative requirements
  • 4.3 Refer enquiries outside area of responsibility or knowledge to designated persons for resolution
  • 4.4 Provide additional information or complete follow-up action within designated timelines in accordance with organisational policy and procedures
5. Maintain payroll
  • 5.1 Maintain all information and record keeping relating to payroll function in accordance with relevant legislation and regulations
  • 5.2 Produce and reconcile month-end and year-end checklists to ensure compliance with relevant legislative and management deadlines
  • 5.3 Update records and systems in line with salary reviews and other changes in employment status
  • 5.4 Establish back-up and disaster recovery systems
  • 5.5 Generate and distribute payroll reports in line with organisational policy
  • 5.6 Extract and apply business activity statement (BAS) and instalment activity statement (IAS) data in accordance with relevant legislation and regulations
No information
No information
Replaces
State Code National Code Title Type
D4073 FNSBKG405A Establish and maintain a payroll system Unit of competency
Replaced By
State Code National Code Title Type
BBH76 FNSTPB402 Establish and maintain payroll systems Unit of competency