Elements and Performance Criteria

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
Designated person/s may include:
those who have the authority to approve payroll decisions
immediate supervisor
Pay period details may include:
salary
wage
casual wage
contract
piecework
commission
bonus
Deductions and allowances may include:
income tax
superannuation contributions
health insurance
union dues
travel allowance
car allowance
meal allowance
Payroll system may include:
manual or computerised
Source documents may include:
employee records/history
employee earnings and payroll register
employee timesheets
Variations may include:
rates of pay
overtime
holiday loading
paid leave
unpaid leave
long service leave
taxation
sick leave
Payroll preparation may include:
calculation of gross pay
taxation and other deductions
net pay
preparing cheques
electronic funds transfer
cash analysis
preparing pay advice slips
Payroll records may include:
pay advice slips
employee summary report
cash analysis sheets
end of month reports
electronic funds transfer
taxation reports
end of year reports
group certificates
Enquiries may include:
face-to-face
email
fax
telephone
Legislative requirements may include:
confidentiality and security of records
Australian Tax Office regulations - eg Australian Business Number, Employment Declaration Forms
payroll tax
PAYE tax
Medicare levy
HECS
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
Designated person/s may include:
those who have the authority to approve payroll decisions
immediate supervisor
Pay period details may include:
salary
wage
casual wage
contract
piecework
commission
bonus
Deductions and allowances may include:
income tax
superannuation contributions
health insurance
union dues
travel allowance
car allowance
meal allowance
Payroll system may include:
manual or computerised
Source documents may include:
employee records/history
employee earnings and payroll register
employee timesheets
Variations may include:
rates of pay
overtime
holiday loading
paid leave
unpaid leave
long service leave
taxation
sick leave
Payroll preparation may include:
calculation of gross pay
taxation and other deductions
net pay
preparing cheques
electronic funds transfer
cash analysis
preparing pay advice slips
Payroll records may include:
pay advice slips
employee summary report
cash analysis sheets
end of month reports
electronic funds transfer
taxation reports
end of year reports
group certificates
Enquiries may include:
face-to-face
email
fax
telephone
Legislative requirements may include:
confidentiality and security of records
Australian Tax Office regulations - eg Australian Business Number, Employment Declaration Forms
payroll tax
PAYE tax
Medicare levy
HECS

Critical Aspects of Evidence
Integrated demonstration of all elements of competency and their performance criteria
Knowledge and application of legislative requirements
Accurate data input
Knowledge of organisational guidelines relating to security and confidentiality of information
Underpinning Knowledge*
* At this level the learner must demonstrate understanding of specialised knowledge with 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
Organisational policy and procedures
Structure of authority in organisation
Types of payroll systems
Specific legislative requirements
Underpinning Skills
Literacy skills to read and understands the organisation's financial policies and procedures and legislative procedures, write cheque or salary authorisations; prepare pay advice slips; maintain records
Numeracy skills for calculating gross and net pay, comparing differing rates of pay over a given time span of the same nature, preparing cash analysis sheets, reconciling figures
Communication skills including questioning, clarifying, reporting
Problem solving skills for reconciling figures and resolving employee enquiries within scope of own responsibility
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 which may include:
workplace reference materials such procedural manuals and company policy
calculator
computer equipment and relevant software
payroll data from preceding pay periods
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 - to input employee information
Communicating ideas and information - to respond to enquiries
Planning and organising activities - to process payroll and prepare pay advice slips
Working with teams and others - to deal with irregularities outside area of responsibility
Using mathematical ideas and techniques - to calculate gross and net pay
Solving problems - to identify and correct irregularities
Using technology - to process payroll if required
Please refer to the Assessment Guidelines for advice on how to use the Key Competencies
Critical Aspects of Evidence
Integrated demonstration of all elements of competency and their performance criteria
Knowledge and application of legislative requirements
Accurate data input
Knowledge of organisational guidelines relating to security and confidentiality of information
Underpinning Knowledge*
* At this level the learner must demonstrate understanding of specialised knowledge with 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
Organisational policy and procedures
Structure of authority in organisation
Types of payroll systems
Specific legislative requirements
Underpinning Skills
Literacy skills to read and understands the organisation's financial policies and procedures and legislative procedures, write cheque or salary authorisations; prepare pay advice slips; maintain records
Numeracy skills for calculating gross and net pay, comparing differing rates of pay over a given time span of the same nature, preparing cash analysis sheets, reconciling figures
Communication skills including questioning, clarifying, reporting
Problem solving skills for reconciling figures and resolving employee enquiries within scope of own responsibility
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 which may include:
workplace reference materials such procedural manuals and company policy
calculator
computer equipment and relevant software
payroll data from preceding pay periods
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 - to input employee information
Communicating ideas and information - to respond to enquiries
Planning and organising activities - to process payroll and prepare pay advice slips
Working with teams and others - to deal with irregularities outside area of responsibility
Using mathematical ideas and techniques - to calculate gross and net pay
Solving problems - to identify and correct irregularities
Using technology - to process payroll if required
Please refer to the Assessment Guidelines for advice on how to use the Key Competencies