Unit of competency Outline
Date retreived
22/07/2026 7:45 PM AWST
22/07/2026 7:45 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
FNSBKPG405A
FNSBKPG405A
State Code
C9642
C9642
TGA Status
Replaced
Replaced
DTWD Status
Replaced
Replaced
State Implementation and Classification
Approved Date
05/02/2008
Field of Education
080101 - Accounting
Original Release Date
05/02/2008
Nominal Hours
35
Description
Notes
Elements and Performance Criteria
No information
The range statement relates to the unit of competency as a whole. It allows for different work environments and situations that may affect performance. Bold italicised wording, if used in the performance criteria, is detailed below. Essential operating conditions that may be present with training and assessment (depending on the work situation, needs of the candidate, accessibility of the item, and local industry and regional contexts) may also be included.
computerised
manual
allowances
deductions
employee details
leave entitlements
pay periods
rates of pay
superannuation details
tax declaration forms
tax file number
immediate supervisor
those who have the authority to approve payroll decisions
bonus
casual wage
commission
contract
piecework
salary
wage
car allowance
health insurance
income tax
meal allowance
superannuation contributions
travel allowance
union dues
employee earnings and payroll register
employee records/history
employee timesheets
holiday loading
long service leave
rates of pay
overtime
paid leave
sick leave
taxation
unpaid leave
calculation of gross pay
cash analysis
electronic funds transfer
net pay
preparing pay advice slips
preparing cheques
taxation and other deductions
annual leave provisions
child support payments
deductions
long service leave provisions
maternity/paternity leave provisions
sick leave provisions
study leave provisions
superannuation payments
workers compensation payments
Australian Tax Office regulations - e.g. Australian Business Number, Employment Declaration, Tax File Number Declaration
confidentiality and security of records
HECS
medicare levy
payroll tax
PAYG tax
Australian Bureau of Statistics Act
ATO Fringe Benefits Tax Laws
ATO PAYG Tax Laws
ATO Superannuation Laws
Industry Awards (commonwealth, state and territory)
EBAs, AWAs and Individual Employment Contracts
leave Acts: annual, sick and long service (commonwealth, state and territory)
payroll tax laws
Privacy Act
workers compensation/OHS laws
cash analysis sheets
electronic funds transfer
employee summary report
end of month reports
end of year reports
pay advice slips
payment summaries
taxation reports
email
face-to-face
fax
telephone
financial reports
human resources reports
other management reports
computerised
manual
allowances
deductions
employee details
leave entitlements
pay periods
rates of pay
superannuation details
tax declaration forms
tax file number
immediate supervisor
those who have the authority to approve payroll decisions
bonus
casual wage
commission
contract
piecework
salary
wage
car allowance
health insurance
income tax
meal allowance
superannuation contributions
travel allowance
union dues
employee earnings and payroll register
employee records/history
employee timesheets
holiday loading
long service leave
rates of pay
overtime
paid leave
sick leave
taxation
unpaid leave
calculation of gross pay
cash analysis
electronic funds transfer
net pay
preparing pay advice slips
preparing cheques
taxation and other deductions
annual leave provisions
child support payments
deductions
long service leave provisions
maternity/paternity leave provisions
sick leave provisions
study leave provisions
superannuation payments
workers compensation payments
Australian Tax Office regulations - e.g. Australian Business Number, Employment Declaration, Tax File Number Declaration
confidentiality and security of records
HECS
medicare levy
payroll tax
PAYG tax
Australian Bureau of Statistics Act
ATO Fringe Benefits Tax Laws
ATO PAYG Tax Laws
ATO Superannuation Laws
Industry Awards (commonwealth, state and territory)
EBAs, AWAs and Individual Employment Contracts
leave Acts: annual, sick and long service (commonwealth, state and territory)
payroll tax laws
Privacy Act
workers compensation/OHS laws
cash analysis sheets
electronic funds transfer
employee summary report
end of month reports
end of year reports
pay advice slips
payment summaries
taxation reports
face-to-face
fax
telephone
financial reports
human resources reports
other management reports
The evidence guide provides advice on assessment and must be read in conjunction with the performance criteria, required skills and knowledge, range statement and the Assessment Guidelines for the Training Package.
Critical aspects for assessment and evidence required to demonstrate competency in this unit
Evidence of the following is essential:
knowledge and application of legislative requirements
accurate data input
knowledge of organisational guidelines relating to security and confidentiality of information.
Context of and specific resources for assessment
Assessment must ensure:
access to workplace reference materials such procedural manuals and company policy; a calculator; computer equipment and relevant software - this may include adjusted software or equipment for use by people with disabilities; payroll data from preceding pay periods.
Method of assessment
A range of assessment methods should be used to assess practical skills and knowledge. The following examples are appropriate for this unit:
direct questioning combined with review of payroll system
evaluation of payroll records prepared by the candidate
oral and written questioning to assess knowledge of organisational guidelines and legislative requirements
Holistic assessment with other units relevant to the industry sector, workplace and job role is recommended, for example with any other unit/s in the same qualification.
Critical aspects for assessment and evidence required to demonstrate competency in this unit
Evidence of the following is essential:
knowledge and application of legislative requirements
accurate data input
knowledge of organisational guidelines relating to security and confidentiality of information.
Context of and specific resources for assessment
Assessment must ensure:
access to workplace reference materials such procedural manuals and company policy; a calculator; computer equipment and relevant software - this may include adjusted software or equipment for use by people with disabilities; payroll data from preceding pay periods.
Method of assessment
A range of assessment methods should be used to assess practical skills and knowledge. The following examples are appropriate for this unit:
direct questioning combined with review of payroll system
evaluation of payroll records prepared by the candidate
oral and written questioning to assess knowledge of organisational guidelines and legislative requirements
Holistic assessment with other units relevant to the industry sector, workplace and job role is recommended, for example with any other unit/s in the same qualification.
Replaced By
| State Code | National Code | Title | Type |
|---|---|---|---|
| D4073 | FNSBKG405A | Establish and maintain a payroll system | Unit of competency |
| State Code | National Code | Title | Type |
|---|---|---|---|
| D117 | FNS40207 | Certificate IV in Financial Services (Bookkeeping) | Qualification |