ELEMENTS 

PERFORMANCE CRITERIA 

Elements describe the essential outcomes.

Performance criteria describe the performance needed to demonstrate achievement of the element.

1 

Compile and verify payroll data 

1.1

Pay sheets are compiled and checked for accuracy and compliance with organisational requirements

1.2

All earnings are authorised and calculated in accordance with defined remuneration polices and workplace procedures

1.3

Records of leave entitlements, leave taken, loadings and allowances are maintained

2 

Record payroll data 

2.1

Gross pay and deductions are accurately calculated from information contained in relevant documents

2.2

Payments due to employees are calculated within workplace timelines

2.3

Details of pay identifying gross and net amounts, deductions and other details are prepared for employees

2.4

Tax is calculated in accordance with Australian Taxation Office (ATO) procedures

2.5

Periodic deductions are forwarded to nominated creditors within designated timelines

3 

Organise payment of wages and salaries 

3.1

Methods of payment are arranged in accordance with workplace policies and procedures

3.2

Wages are prepared and issued within designated timelines

3.3

Records are kept and maintained in accordance with statutory requirements

3.4

Security procedures are followed, and confidentiality and security of information are maintained

Evidence required to demonstrate competence in this unit must be relevant to and satisfy all of the requirements of the elements and performance criteria on at least one occasion and include:

• applying legislative and regulatory requirements relevant to employee payroll activities
• applying relevant legislation and workplace procedures
• communicating and working effectively with others
• completing relevant documentation
• identifying, selecting and using relevant equipment, processes and procedures
• interpreting and following operational instructions and prioritising work
• operating electronic communications equipment to required protocol
• reading interpreting and following relevant instructions, procedures, information and signs
• working systematically with required attention to detail without injury to self or others, or damage to goods or equipment.

Evidence required to demonstrate competence in this unit must be relevant to and satisfy all of the requirements of the elements and performance criteria and include knowledge of:

• documentation requirements for carrying out employee payroll activities
• operational work systems, equipment, management and site operating systems for payroll activities
• problems that may occur and appropriate action that can be taken to resolve these problems
• regulations relevant to payroll activities
• relationship of loading/unloading plans and sequence sheets, and pay records of individuals
• workplace grading systems
• workplace leave and roster systems
• workplace procedures and policies for carrying out employee payroll activities.

As a minimum, assessors must satisfy applicable regulatory requirements, which include requirements in the Standards for Registered Training Organisations current at the time of assessment.

As a minimum, assessment must satisfy applicable regulatory requirements, which include requirements in the Standards for Registered Training Organisations current at the time of assessment.

Assessment must occur in workplace operational situations where it is appropriate to do so; where this is not appropriate, assessment must occur in simulated workplace operational situations that replicate workplace conditions.

Assessment processes and techniques must be appropriate to the language, literacy and numeracy requirements of the work being performed and the needs of the candidate.

Resources for assessment include:

• a range of relevant exercises, case studies and/or simulations
• applicable documentation including workplace procedures, regulations, codes of practice and operation manuals
• relevant materials, tools, equipment and personal protective equipment currently used in industry.