Unit of competency Outline

Date retreived
22/07/2026 6:07 AM AWST

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Establish and maintain payroll systems

Establish and maintain payroll systems

Unit of competency
National Code
FNSTPB412
State Code
OEC85
TGA Status
Current
DTWD Status
Approved
Current Release Number
1.00
Current Release Date
15/06/2022
View on TGA
State Implementation and Classification
Approved Date
07/12/2022
Field of Education
080101 - Accounting
Original Release Date
07/12/2022
Nominal Hours
50
Description
This unit describes the skills and knowledge required to record and prepare payroll documentation, respond to enquiries, and process payroll data for computerised systems.The unit applies to individuals and Business Activity Statement (BAS) agents, who use a range of organisational and other specialist techniques to manage payroll systems. 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 Practitioners Board (TPB). Users are advised to check with the relevant regulatory authorities to confirm those requirements.
Notes
Elements and Performance Criteria
1. Establish payroll requirements
  • 1.1 Assess scope of payroll services that a 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 required for establishing a payroll system for individual employees
  • 1.4 Document the application and implementation of an organisation’s payroll reporting requirements through Single Touch Payroll according to statutory requirements
2. Record payroll data
  • 2.1 Configure payroll system with complete data provided by employee and employer
  • 2.2 Review payroll data, identify discrepancies, and determine resolution procedure according to organisational policies and procedures
  • 2.3 Enter employee pay period details in payroll system according to source data
3. Prepare and process payroll
  • 3.1 Conduct payroll preparation within designated timeframes and according to organisational policies and procedures
  • 3.2 Identify legislative and organisational requirements relevant to employment termination processes and payment and identify procedures for specialist review prior to payment
  • 3.3 Calculate and record payroll using employee source data according to legislative requirements
  • 3.4 Reconcile total payments for pay period, and review and correct irregularities according to organisational policies and procedures
  • 3.5 Make arrangements for individuals’ payments according to organisational authorisation policies and procedures
  • 3.6 Observe methodology of preparing an individual’s pay advice for distribution according to organisational and legislative requirements
  • 3.7 Generate, review and store payroll records according to organisational, security procedures and statutory requirements
4. Handle payroll enquiries
  • 4.1 Respond to payroll enquiries and provide information according to organisational policies and procedures, and legislative and regulatory requirements
  • 4.2 Refer enquiries outside area of responsibility and knowledge to designated persons for resolution
5. Maintain payroll
  • 5.1 Identify record keeping requirements relating to payroll according to current legislative and regulatory requirements
  • 5.2 Prepare and reconcile month-end and year-end payroll records
  • 5.3 Update records and systems according to salary reviews and other changes in employment status
  • 5.4 Generate payroll reports according to organisational policies and procedures
No information
No information
Replaces
State Code National Code Title Type
BBH76 FNSTPB402 Establish and maintain payroll systems Unit of competency