Modification History
Not applicable.
Unit Descriptor
Unit descriptor |
This unit describes the performance outcomes, skills and knowledge required to establish and monitor security procedures for managing organisational payroll services and to calculate and process salary payments, group taxation and related payments. 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 required to establish and work with payroll systems. They may work as senior administrative staff or may have responsibility for managing payroll systems and calculations. |
Licensing/Regulatory Information
Not applicable.
Pre-Requisites
Prerequisite units |
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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. Establish procedures for the management of payroll |
1.1. Establish security procedures that ensure the confidentiality and security of payroll information 1.2. Ensure procedures guarantee substantiation of claims for allowances 1.3. Establish control measures to safeguard organisation's financial resources in accordance with legislative and organisational requirements 1.4. Establish systems to ensure that statutory obligations are met and records are kept for the period determined by government legislation |
2. Prepare payroll data |
2.1. Use nominated industrial awards , contracts and government legislation to calculate gross pay and annual salaries 2.2. Calculate statutory and voluntary deductions using government and employee documentation 2.3. Provide payroll data to payroll processor for calculation within designated time lines |
3. Authorise payment of salaries |
3.1. Check payroll, and authorise salaries and wages for payment in accordance with organisational policy and procedures 3.2. Reconcile salaries, wages and deductions in accordance with organisational policy and procedures 3.3. Deal with salary, wage and related enquiries in accordance with organisational policy and procedures |
4. Administer salary records |
4.1. Process declaration forms for new and existing employees in accordance with Australian Taxation Office requirements 4.2. Forward periodic deductions to nominated creditors within designated time lines 4.3. Prepare and despatch payments to government authorities accurately and in accordance with the relevant government legislation 4.4. Calculate and transcribe group tax amounts and make payments in accordance with taxation procedures 4.5. Prepare and reconcile employee group certificate amounts from salary records |
Required Skills and Knowledge
REQUIRED SKILLS AND KNOWLEDGE |
This section describes the skills and knowledge required for this unit. |
Required skills |
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Required knowledge |
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Evidence Guide
EVIDENCE GUIDE |
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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. |
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Overview of assessment |
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Critical aspects for assessment and evidence required to demonstrate competency in this unit |
Evidence of the following is essential:
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Context of and specific resources for assessment |
Assessment must ensure:
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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:
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Guidance information for assessment |
Holistic assessment with other units relevant to the industry sector, workplace and job role is recommended, for example:
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Range Statement
RANGE STATEMENT |
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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. |
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Security procedures may include: |
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Control measures may include: |
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Legislative and organisational requirements may include: |
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Nominated industrial awards , contracts and government legislation may include: |
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Calculating gross pay and annual salaries may include: |
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Statutory and voluntary deductions may include: |
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Designated time lines may include: |
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Nominated creditors may include: |
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Unit Sector(s)
Unit sector |
Competency field
Competency field |
Finance - Financial Management |
Co-requisite units
Co-requisite units |
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