Unit of competency details

Unit Descriptor 

This unit involves the skills and knowledge required to undertake employee payroll activities in accordance with workplace requirements, including compiling and verifying payroll data, recording payroll data, and organising the payment of wages and salaries. Licensing, legislative, regulatory or certification requirements are applicable to this unit.

Application of the Unit 

Work must be carried out in accordance with workplace requirements concerning the completion of employee payroll requirements.

Work is performed under some supervision generally within a team environment. It involves the application of workplace procedures and relevant regulatory requirements to employee payroll activities in the stevedoring, transport, distribution and/or allied industries.

Employability Skills 

This unit contains employability skills.

Elements describe the essential outcomes of a unit of competency.

Performance criteria describe the required performance needed to demonstrate achievement of the element. Assessment of performance is to be consistent with the evidence guide.

ELEMENT 

PERFORMANCE CRITERIA 

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

REQUIRED KNOWLEDGE AND SKILLS 

This describes the essential knowledge and skills and their level required for this unit.

Required knowledge :

• Regulations relevant to payroll activities

• Relevant OH&S and environmental protection procedures and guidelines

• Workplace procedures and policies for carrying out employee payroll activities

• Focus of operation of work systems, equipment, management and site operating systems for payroll activities

• Documentation requirements when carrying out employee payroll activities

• Problems that may occur when carrying out employee payroll activities and appropriate action that can be taken to resolve the problems

• Relationship of loading/unloading plans and sequence sheets and pay records of individuals

• Workplace grading systems

• Workplace leave and roster systems

Required skills :

• Communicate effectively with others when completing employee payroll activities

• Read and interpret instructions, procedures, information and employee records relevant to employee payroll activities

• Interpret and follow operational instructions and prioritise work

• Complete documentation related to work activities

• Operate electronic communication equipment to required protocol

• Work collaboratively with others when completing employee payroll activities

• Adapt appropriately to cultural differences in the workplace, including modes of behaviour and interactions with others

• Promptly report and/or rectify any identified problems that may arise when completing employee payroll activities in accordance with regulatory requirements and workplace procedures

• Apply legislative and regulatory requirements relevant to employee payroll activities

• Monitor work activities in terms of planned schedule

• Work systematically with required attention to detail without injury to self or others, or damage to goods or equipment

• Identify, select and use relevant equipment, processes and procedures when carrying out employee payroll activities

• Adapt to differences in equipment in accordance with standard operating procedures

EVIDENCE GUIDE 

The evidence guide provides advice on assessment and must be read in conjunction with the performance criteria, required knowledge and skills, the range statement and the assessment guidelines for this Training Package.

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

• The evidence required to demonstrate competency in this unit must be relevant to and satisfy all of the requirements of the elements and performance criteria of this unit and include demonstration of applying:

• the underpinning knowledge and skills
• relevant legislation and workplace procedures
• other relevant aspects of the range statement

Context of and specific resources for assessment 

• Performance is demonstrated consistently over a period of time and in a suitable range of contexts
• Resources for assessment include:

• a range of relevant exercises, case studies and/or other simulated practical and knowledge assessment, and/or
• access to an appropriate range of relevant operational situations in the workplace

• In both real and simulated environments, access is required to:

• relevant and appropriate materials and equipment, and
• applicable documentation including workplace procedures, regulations, codes of practice and operation manuals

Method of assessment 

• Assessment of this unit must be undertaken by a registered training organisation
• As a minimum, assessment of knowledge must be conducted through appropriate written/oral tests
• Practical assessment must occur:

• through activities in an appropriately simulated environment at the registered training organisation, and/or
• in an appropriate range of situations in the workplace

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.

Work may be conducted:

• in a range of work environments
• by day or night

Customers may be:

• internal or external

Workplaces may comprise:

• large, medium or small worksites

Work may be conducted in:

• limited or restricted spaces
• exposed conditions
• controlled or open environments

Payroll activities may include the processing of information on:

• attendance
• payment details
• overtime allowances
• loadings
• leave records
• tax
• superannuation

Payroll and other details may be:

• manually or computer generated

Hazards in the work area may include exposure to:

• chemicals
• dangerous or hazardous substances
• movements of equipment, goods, materials and vehicular traffic

Personal protective equipment needed in the work area may include:

• gloves
• safety headwear and footwear
• safety glasses
• two-way radios
• protective clothing
• high visibility clothing

Communication in the work area may include:

• phone
• fax
• email
• electronic data transfer (EDI)
• RF systems
• radio
• oral, aural or signed communications

Consultative processes may involve:

• staff members
• management
• union representatives
• industrial relations and OH&S specialists
• other professional or technical staff

Depending on the type of organisation concerned and the local terminology used, workplace procedures may include:

• company procedures
• enterprise procedures
• organisational procedures
• established procedures

Information/documents may include:

• workplace procedures and policies for payroll activities
• employees work records
• award, enterprise bargaining agreement, and/or other industrial arrangements
• workers conditions of service
• workers compensation and superannuation regulations
• operations manuals, job specifications and induction documentation
• Australian and international codes of practice and regulations relevant to workplace activities
• manufacturers specifications for relevant office and computer equipment
• relevant Australian standards and certification requirements
• OH&S procedures and policies
• quality assurance procedures
• emergency procedures

Applicable regulations and legislation may include:

• relevant codes and regulations for the payroll operations
• relevant state/territory OH&S and environmental protection legislation
• workplace relations regulations
• workers compensation regulations
• privacy legislation

Competency Field 

L - Resource Management