Elements and Performance Criteria

The Range Statement provides advice to interpret the scope and context of this unit of competency, allowing for differences between enterprises and workplaces. It relates to the unit as a whole and facilitates holistic assessment. The following variables may be present for this particular unit:
Legislation, codes and national standards relevant to the workplace which may include:
award and enterprise agreements and relevant industrial instruments
relevant legislation from all levels of government that affects business operation, especially in regard to Occupational Health and Safety and environmental issues, equal opportunity, industrial relations and anti-discrimination
relevant industry codes of practice
Security procedures may include:
supervision of timesheets
numbering of payroll registers
employees signing for pay
keeping payroll documents secure
authorised access
computer passwords
backup files
maintaining security and confidentiality of employees' details
restricting access to electronic files and locking paper-based confidential information
ensuring security of passwords/keys
separating locations of confidential information
storage of information off-site
Control measures may include:
reconciliation of records
separation of duties
authorisation requirements
multiple checks and balances
dual checking system
Legislative and organisational requirements may include:
corporations law
Superannuation Guarantee Act
Australian Taxation Office regulations
Australian Securities Commission requirements
Australian Accounting and Auditing Standards
organisational policy and procedures for cash handling
Nominated industrial awards, contracts and government legislation may include:
Federal / State awards
enterprise agreements
certified/workplace agreements
Pay and salaries calculations may include:
appropriate pay structure
time sheets
employment history cards
sick leave
annual leave loading
long service leave
penalty rates
overtime
allowances
deductions
salary packaging items
salary sacrificing
Statutory and voluntary deductions may include:
payroll tax
superannuation levy
Medicare levy
union fees
insurance
PAYG tax
Higher Education Contribution Scheme
Nominated creditors may include:
union
membership organisations
health funds
vehicle leasing organisations
government agencies
Australian Taxation Office
those nominated as part of salary packaging
Designated timelines may include:
stipulated time period before pay is due to employees
stipulated time period before employee departs organisation
Australian Taxation Office timelines for submission of group tax, fringe benefits tax etc
Legislation, codes and national standards relevant to the workplace may include:
award and enterprise agreements
national, State/Territory legislative requirements especially in regard to Occupational Health and Safety
industry codes of practice
The Range Statement provides advice to interpret the scope and context of this unit of competency, allowing for differences between enterprises and workplaces. It relates to the unit as a whole and facilitates holistic assessment. The following variables may be present for this particular unit:
Legislation, codes and national standards relevant to the workplace which may include:
award and enterprise agreements and relevant industrial instruments
relevant legislation from all levels of government that affects business operation, especially in regard to Occupational Health and Safety and environmental issues, equal opportunity, industrial relations and anti-discrimination
relevant industry codes of practice
Security procedures may include:
supervision of timesheets
numbering of payroll registers
employees signing for pay
keeping payroll documents secure
authorised access
computer passwords
backup files
maintaining security and confidentiality of employees' details
restricting access to electronic files and locking paper-based confidential information
ensuring security of passwords/keys
separating locations of confidential information
storage of information off-site
Control measures may include:
reconciliation of records
separation of duties
authorisation requirements
multiple checks and balances
dual checking system
Legislative and organisational requirements may include:
corporations law
Superannuation Guarantee Act
Australian Taxation Office regulations
Australian Securities Commission requirements
Australian Accounting and Auditing Standards
organisational policy and procedures for cash handling
Nominated industrial awards, contracts and government legislation may include:
Federal / State awards
enterprise agreements
certified/workplace agreements
Pay and salaries calculations may include:
appropriate pay structure
time sheets
employment history cards
sick leave
annual leave loading
long service leave
penalty rates
overtime
allowances
deductions
salary packaging items
salary sacrificing
Statutory and voluntary deductions may include:
payroll tax
superannuation levy
Medicare levy
union fees
insurance
PAYG tax
Higher Education Contribution Scheme
Nominated creditors may include:
union
membership organisations
health funds
vehicle leasing organisations
government agencies
Australian Taxation Office
those nominated as part of salary packaging
Designated timelines may include:
stipulated time period before pay is due to employees
stipulated time period before employee departs organisation
Australian Taxation Office timelines for submission of group tax, fringe benefits tax etc
Legislation, codes and national standards relevant to the workplace may include:
award and enterprise agreements
national, State/Territory legislative requirements especially in regard to Occupational Health and Safety
industry codes of practice

The Evidence Guide identifies the critical aspects, knowledge and skills to be demonstrated to confirm competency for this unit. This is an integral part of the assessment of competency and should be read in conjunction with the Range Statement.
Critical Aspects of Evidence
Integrated demonstration of all elements of competency and their performance criteria
Resolution of problems in dealing with staff enquiries and in reconciling records
Underpinning Knowledge*
* At this level the learner must demonstrate understanding of a broad knowledge base incorporating theoretical concepts, with substantial depth in some areas.
Relevant legislation from all levels of government that affects business operation, especially in regard to Occupational Health and Safety and environmental issues, equal opportunity, industrial relations and anti-discrimination
Payroll processes
Organisational policies and procedures across the full range of tasks required
Confidentiality and security procedures
Australian taxation office legislative requirements
Relevant government and statutory bodies in relation to payroll
Organisation's accounting system
Superannuation Guarantee Act
Relevant industrial awards
Underpinning Skills
Literacy skills to follow complex financial procedures and to follow and write detailed instructions
Numeracy skills to use financial formulae, calculate gross and net pay, compare differing rates of pay over a given time span of the same nature, prepare cash analysis sheets, reconcile figures and rectify anomalies
Communication skills to answer enquiries, explain and resolve discrepancies with employees
Problem solving skills to reconciles figures, resolve employees' enquiries; use processes flexibly and interchangeably
Proofreading to check for accuracy
Time management to meet designated timelines
Ability to relate to people from a range of social, cultural and ethnic backgrounds and physical and mental abilities
Resource Implications
The learner and trainer should have access to appropriate documentation and resources normally used in the workplace
These may include:
organisation's accounting system
paper-based/electronic payroll system
relevant Australian Taxation Office legislation
Australian Accounting and Auditing Standards
Superannuation Guarantee Act
Higher Education Contribution Scheme
relevant industrial awards
certified/workplace agreements
organisational contracts
calculator
Consistency of Performance
In order to achieve consistency of performance, evidence should be collected over a set period of time which is sufficient to include dealings with an appropriate range and variety of situations
Context/s of Assessment
Competency is demonstrated by performance of all stated criteria, including paying particular attention to the critical aspects and the knowledge and skills elaborated in the Evidence Guide, and within the scope as defined by the Range Statement
Assessment must take account of the endorsed assessment guidelines in the Business Services Training Package
Assessment of performance requirements in this unit should be undertaken in an actual workplace or simulated environment
Assessment should reinforce the integration of the key competencies and the business services common competencies for the particular AQF level. Refer to the Key Competency Levels at the end of this unit
Key Competency Levels
Collecting, analysing and organising information (Level 2)- to gather information from legislation, awards and agreements
Communicating ideas and information (Level 2)- to payroll processors
Planning and organising activities (Level 2) - to deal with end-of-month and end of financial year requirements
Working with teams and others (Level 2)- to deal with employee enquiries
Using mathematical ideas and techniques (Level 2) - to reconcile amounts
Solving problems (Level 2) - to ensure the security and confidentiality of records
Using technology (Level 1) - to store payroll information as required
Please refer to the Assessment Guidelines for advice on how to use the Key Competencies
The Evidence Guide identifies the critical aspects, knowledge and skills to be demonstrated to confirm competency for this unit. This is an integral part of the assessment of competency and should be read in conjunction with the Range Statement.
Critical Aspects of Evidence
Integrated demonstration of all elements of competency and their performance criteria
Resolution of problems in dealing with staff enquiries and in reconciling records
Underpinning Knowledge*
* At this level the learner must demonstrate understanding of a broad knowledge base incorporating theoretical concepts, with substantial depth in some areas.
Relevant legislation from all levels of government that affects business operation, especially in regard to Occupational Health and Safety and environmental issues, equal opportunity, industrial relations and anti-discrimination
Payroll processes
Organisational policies and procedures across the full range of tasks required
Confidentiality and security procedures
Australian taxation office legislative requirements
Relevant government and statutory bodies in relation to payroll
Organisation's accounting system
Superannuation Guarantee Act
Relevant industrial awards
Underpinning Skills
Literacy skills to follow complex financial procedures and to follow and write detailed instructions
Numeracy skills to use financial formulae, calculate gross and net pay, compare differing rates of pay over a given time span of the same nature, prepare cash analysis sheets, reconcile figures and rectify anomalies
Communication skills to answer enquiries, explain and resolve discrepancies with employees
Problem solving skills to reconciles figures, resolve employees' enquiries; use processes flexibly and interchangeably
Proofreading to check for accuracy
Time management to meet designated timelines
Ability to relate to people from a range of social, cultural and ethnic backgrounds and physical and mental abilities
Resource Implications
The learner and trainer should have access to appropriate documentation and resources normally used in the workplace
These may include:
organisation's accounting system
paper-based/electronic payroll system
relevant Australian Taxation Office legislation
Australian Accounting and Auditing Standards
Superannuation Guarantee Act
Higher Education Contribution Scheme
relevant industrial awards
certified/workplace agreements
organisational contracts
calculator
Consistency of Performance
In order to achieve consistency of performance, evidence should be collected over a set period of time which is sufficient to include dealings with an appropriate range and variety of situations
Context/s of Assessment
Competency is demonstrated by performance of all stated criteria, including paying particular attention to the critical aspects and the knowledge and skills elaborated in the Evidence Guide, and within the scope as defined by the Range Statement
Assessment must take account of the endorsed assessment guidelines in the Business Services Training Package
Assessment of performance requirements in this unit should be undertaken in an actual workplace or simulated environment
Assessment should reinforce the integration of the key competencies and the business services common competencies for the particular AQF level. Refer to the Key Competency Levels at the end of this unit
Key Competency Levels
Collecting, analysing and organising information (Level 2)- to gather information from legislation, awards and agreements
Communicating ideas and information (Level 2)- to payroll processors
Planning and organising activities (Level 2) - to deal with end-of-month and end of financial year requirements
Working with teams and others (Level 2)- to deal with employee enquiries
Using mathematical ideas and techniques (Level 2) - to reconcile amounts
Solving problems (Level 2) - to ensure the security and confidentiality of records
Using technology (Level 1) - to store payroll information as required
Please refer to the Assessment Guidelines for advice on how to use the Key Competencies