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Unit of competency details

BSBFIA302A - Process payroll (Release 1)

Summary

Usage recommendation:
Superseded
Mapping:
MappingNotesDate
Is superseded by and equivalent to BSBFIA302 - Process payrollUpdated to meet Standards for Training Packages 24/Mar/2015

Releases:
ReleaseRelease date
1 1 (this release) 10/Mar/2009

Training packages that include this unit

CodeSort Table listing Training packages that include this unit by the Code columnTitleSort Table listing Training packages that include this unit by the Title columnRelease
PRM04 - ASSET MAINTENANCE TRAINING PACKAGEASSET MAINTENANCE TRAINING PACKAGE 3.0 
FNS10 - Financial Services Training PackageFinancial Services Training Package 1.0-5.1 
SIT12 - Tourism, Travel and Hospitality Training PackageTourism, Travel and Hospitality Training Package 1.0-2.0 
PSP12 - Public Sector Training PackagePublic Sector Training Package 1.0 
SIS10 - Sport, Fitness and Recreation Training PackageSport, Fitness and Recreation Training Package 1.2-3.1 
CPP07 - Property Services Training PackageProperty Services Training Package 8.0-14.3 
AUR05 - Automotive Industry Retail, Service and Repair Training PackageAutomotive Industry Retail, Service and Repair Training Package 3.0-4.0 
BSB07 - Business Services Training PackageBusiness Services Training Package 5.0-9.0 
PSP04 - Public Sector Training PackagePublic Sector Training Package 4.1-4.2 
SIT07 - Tourism, Hospitality and Events Training PackageTourism, Hospitality and Events Training Package 2.3-3.0 
SFI11 - Seafood Industry Training PackageSeafood Industry Training Package 1.0-2.2 
CUE03 - Entertainment Training PackageEntertainment Training Package 3.1-3.2 
SIR07 - Retail Services Training PackageRetail Services Training Package 1.3-3.3 

Qualifications that include this unit

CodeSort Table listing Qualifications that include this unit by the Code columnTitleSort Table listing Qualifications that include this unit by the Title columnRelease
SIS30510 - Certificate III in Sport and RecreationCertificate III in Sport and Recreation1-2 
AUR10105 - Certificate I in AutomotiveCertificate I in Automotive
BSB31007 - Certificate III in Business Administration (Legal)Certificate III in Business Administration (Legal)1-2 
SIT50312 - Diploma of HospitalityDiploma of Hospitality1-3 
SIR40112 - Certificate IV in Community PharmacyCertificate IV in Community Pharmacy1-3 
SFI30311 - Certificate III in Seafood Industry (Environmental Management Support)Certificate III in Seafood Industry (Environmental Management Support)1-5 
SIT40412 - Certificate IV in Commercial CookeryCertificate IV in Commercial Cookery1-2 
SIT40613 - Certificate IV in Catering OperationsCertificate IV in Catering Operations
SIT60313 - Advanced Diploma of HospitalityAdvanced Diploma of Hospitality
SIT40307 - Certificate IV in HospitalityCertificate IV in Hospitality
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Classifications

SchemeCodeClassification value
ASCED Module/Unit of Competency Field of Education Identifier 080101 Accounting  

Classification history

SchemeCodeClassification valueStart dateEnd date
ASCED Module/Unit of Competency Field of Education Identifier 080101 Accounting  25/Jul/2008 
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Modification History

Not applicable.

Unit Descriptor

Unit descriptor 

This unit describes the performance outcomes, skills and knowledge required to process payroll from provided data using manual and computerised payroll systems.

No licensing, legislative, regulatory or certification requirements apply to this unit at the time of endorsement.

Application of the Unit

Application of the unit 

This unit applies to individuals employed in a range of work environments who are responsible for payroll functions within an organisation. They may work as individuals providing administrative support within an enterprise, or may be other members of staff who have been delegated payroll responsibilities.

Licensing/Regulatory Information

Not applicable.

Pre-Requisites

Prerequisite units 

Employability Skills Information

Employability skills 

This unit contains employability skills.

Elements and Performance Criteria Pre-Content

Elements describe the essential outcomes of a unit of competency.

Performance criteria describe the performance needed to demonstrate achievement of the element. Where bold italicised text is used, further information is detailed in the required skills and knowledge section and the range statement. Assessment of performance is to be consistent with the evidence guide.

Elements and Performance Criteria

ELEMENT 

PERFORMANCE CRITERIA 

1. Record payroll data

1.1. Check payroll data and clarify discrepancies with designated persons 

1.2. Enter employee pay period details  and any deductions and allowances  in payroll system  in accordance with source documents 

1.3. Calculate payment due to individual employees to reflect standard pay and variations  in accordance with employee source data

2. Prepare payroll

2.1. Prepare payroll  within designated time lines in accordance with organisational policy and procedures

2.2. Reconcile total wages for pay period, check or correct irregularities or refer to designated persons for resolution

2.3. Make arrangements for payment in accordance with organisational and individual requirements

2.4. Obtain authorisation of payroll and individual pay advice in accordance with organisational requirements

2.5. Produce, check and store payroll records  in accordance with organisational policy and security procedures

2.6. Follow security procedures for processing payroll and for maintaining payroll records

3. Handle payroll enquiries

3.1. Respond to payroll enquiries  in accordance with organisational and legislative requirements 

3.2. Provide information in accordance with organisational and legislative requirements

3.3. Ensure all enquiries outside area of responsibility and knowledge are referred to designated persons for resolution

3.4. Complete additional information or follow-up action within designated time lines in accordance with organisational policy and procedures

Required Skills and Knowledge

REQUIRED SKILLS AND KNOWLEDGE 

This section describes the skills and knowledge required for this unit.

Required skills 

  • culturally appropriate communication skills to relate to people from diverse backgrounds and people with diverse abilities
  • literacy skills to:
  • read and understand organisation's financial policies and procedures, and any procedures based on legislative requirements
  • write cheque or salary authorisations
  • prepare pay advice slips
  • maintain records
  • numeracy skills to perform calculations and to reconcile figures
  • problem-solving skills to reconcile figures and to resolve employee enquiries within scope of own responsibility.

Required knowledge 

  • key provisions of relevant legislation from all forms of government, standards and codes that may affect aspects of business operations, such as:
  • anti-discrimination legislation
  • ethical principles
  • codes of practice
  • financial legislation
  • privacy laws
  • occupational health and safety
  • organisational policy and procedures
  • types of payroll systems.

Evidence Guide

EVIDENCE GUIDE 

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.

Overview of assessment 

Critical aspects for assessment and evidence required to demonstrate competency in this unit 

Evidence of the following is essential:

  • performing payroll calculations
  • applying knowledge of organisational guidelines relating to security and confidentiality of information.

Context of and specific resources for assessment 

Assessment must ensure:

  • access to an actual workplace or simulated environment
  • access to office equipment and resources
  • access to computer equipment, relevant software and payroll data (samples or actual).

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 portfolios of evidence and third party workplace reports of on-the-job performance by the candidate
  • review of authenticated documents from the workplace or training environment
  • analysis of responses to case studies and scenarios
  • demonstration of techniques.

Guidance information for assessment 

Holistic assessment with other units relevant to the industry sector, workplace and job role is recommended, for example:

  • other financial administration units.

Range Statement

RANGE STATEMENT 

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.

Designated persons  may include:

  • immediate supervisor
  • those who have the authority to approve payroll decisions

Pay period details  may include:

  • bonus
  • casual wage
  • commission
  • contract
  • piecework
  • salary
  • wage

Deductions and allowances  may include:

  • car allowance
  • health insurance
  • income tax
  • meal allowance
  • superannuation contributions
  • travel allowance
  • union dues

Payroll system  may include:

  • manual
  • computerised

Source documents  may include:

  • employee earnings and payroll register
  • employee records or history
  • employee timesheets

Variations  may include:

  • holiday loading
  • long service leave
  • overtime
  • paid leave
  • rates of pay
  • sick leave
  • taxation
  • unpaid leave

Preparing payroll  may include:

  • calculation of gross pay
  • cash analysis
  • electronic funds transfer
  • net pay
  • preparing cheques
  • preparing pay advice slips
  • taxation and other deductions

Payroll records  may include:

  • cash analysis sheets
  • electronic funds transfer
  • employee summary report
  • end of month reports
  • end of year reports
  • group certificates
  • pay advice slips
  • taxation reports

Enquiries  may include:

  • email
  • face-to-face
  • fax
  • telephone

Legislative requirements  may include:

  • Australian Tax Office regulations e.g. Australian Business Number, Employment Declaration Forms
  • confidentiality and security of records
  • Higher Education Contribution Scheme (HECS)
  • Higher Education Loan Programme (HELP)
  • Medicare levy
  • PAYE tax
  • payroll tax

Unit Sector(s)

Unit sector 

Competency field

Competency field 

Finance - Financial Administration

Co-requisite units

Co-requisite units