Unit of competency Outline

Date retreived
22/07/2026 6:24 PM AWST

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Establish and maintain payroll systems

Establish and maintain payroll systems

Unit of competency
National Code
FNSTPB402
State Code
BBH76
TGA Status
Replaced
DTWD Status
Replaced
Current Release Number
1.00
Current Release Date
13/02/2018
View on TGA
State Implementation and Classification
Approved Date
09/05/2018
Field of Education
080101 - Accounting
Original Release Date
09/05/2018
Nominal Hours
35
Description
This unit describes the skills and knowledge required to record and prepare payroll documentation, respond to enquiries, and process payroll data for manual and computerised systems.It applies to individuals, including BAS agents, 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 the education requirements of the Tax Practitioner Board (TPB). Refer to the FNS Financial Services Training Package Companion Volume Implementation Guide or the relevant regulator for specific guidance on regulatory requirements.
Notes
Elements and Performance Criteria
1. Establish payroll requirements
  • 1.1 Assess scope of payroll services that a business activity statement (BAS) agent can provide, and identify need for independent expert advice
  • 1.2 Apply knowledge of legislation in relation to National Employment Standards, and legislative requirements in regard to payroll payments
  • 1.3 Research and identify relevant state and modern awards, and employment agreements, regarding details to be set up in payroll system for individual employees
2. Record payroll data
  • 2.1 Configure payroll system with complete data provided by employee and employer
  • 2.2 Review payroll data and clarify discrepancies with designated persons
  • 2.3 Enter employee pay period details in payroll system in line with source data
3. Prepare and process payroll
  • 3.1 Conduct payroll preparation within designated timeframes and according to organisational policy and procedures
  • 3.2 Use employee source data to calculate, record and reconcile payroll according to 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 make arrangements for individuals’ payments in line with organisational requirements
  • 3.5 Distribute individual pay advice according to organisational and legislative requirements
  • 3.6 Identify legislative and organisational requirements relevant to employment termination processes and payment, and seek advice to interpret requirements as required
  • 3.7 Produce, review and store payroll records according to organisational policy and security procedures
4. Handle payroll enquiries
  • 4.1 Respond to payroll enquiries according to organisational and legislative requirements
  • 4.2 Provide information according to 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 timeframes and according to organisational policy and procedures
5. Maintain payroll
  • 5.1 Maintain information and record keeping relating to payroll function according to current legislative and regulatory requirements
  • 5.2 Prepare and reconcile month-end and year-end payroll records to ensure compliance with 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 BAS and instalment activity statement (IAS) data according to legislative and regulatory requirements
No information
No information
Replaces
State Code National Code Title Type
AUQ71 FNSBKG405 Establish and maintain a payroll system Unit of competency
Replaced By
State Code National Code Title Type
OEC85 FNSTPB412 Establish and maintain payroll systems Unit of competency