Certificate in Payroll Techniques (CPT)

The payroll function is probably the only function which affects every employee in every company. Employers need to ensure that payroll staff are given the necessary training to enable them to perform their duties to the  highest standard. Apart from the positive effect on all staff, which an accurate and efficient payroll service will generate, employers need to ensure that inadequate or inaccurate knowledge of their payroll staff does not lead to problems with the Revenue, the Department of Enterprise, Trade and Innovation and the Department of Employment Affairs and Social Protection. In the present era of self assessment and Revenue audits, professionally qualified payroll staff can make a huge difference to the financial and functional performance of any business.

The CPT course is run in 2 stages; Stage 1 & Stage 2, each comprising of 1 class per week, of 3 hours duration per class for 9 weeks. The classes allow ample time to complete the course of study and include sufficient time to allow students to attempt sample questions on each chapter and at least 2 sample exam papers. Students, who are unable to attend classes, have the option of studying by distance/online learning.

– Hold a QQI accredited Level 6, Special Purpose qualification
– Become an invaluable member of their employers’ financial team, by being aware of their employer’s compliance obligations in a highly technical area
– Greatly enhance their career development prospects
– Enhance their payroll skills, their technical expertise and confidence
– Develop their professional skills and abilities through the application of advanced training
– Develop a network of contacts in a range of businesses working in the same specialist field as themselves

– Have a highly skilled individual with a unique technical knowledge of every employer’s compliance requirements in relation to payroll
– Know that their largest tax liabilities are being managed by a person who holds a specialist professional qualification
– Gain an improved service which will being real financial, organisational and practical benefits to the organisation
– Enhance your staff development by assisting them to obtain a valuable qualification
– Recognise the need to have a truly professional payroll working environment
– Reduce the potential of incurring penalties and other charges from the Revenue Commissioners, Department of Social Protection and National Employment Rights Authority

IPASS also offers the CPT course through a distance/online learning option. This means that students can study at their own pace and at a time and location that suits them best.

The distance/online learning pack that each student receives contains everything that is required to enable them to tackle their studies with confidence to include:

– Comprehensive Course Manual

– A detailed study guide

– Practice questions and suggested solutions

– Sample papers and suggested solutions

– Telephone access to a tutor

– Online presentations which can be accessed at any time via laptop and desktop

– Online Quizzes and past Exam papers

In compliance with Section 65(4)(a) of the Qualifications and Quality Assurance (Education and Training) Act 2012, Learner Protection arrangements have been put in place with O’Driscoll O’Neil Insurance, should the Irish Payroll Association (IPASS) cease to provide any of the following QQI programmes before learners have completed awards:

Certificate in Payroll Techniques 6S15578 Award Level 6

IPASS confirms that:

  • It has made a full disclosure of all facts and information pertinent to the Protection of Enrolled Learners (PEL) arrangements to QQI.
  • It has taken appropriate steps to satisfy itself that the PEL arrangements in respect of each programme are adequate and meet the legal obligations under Part 6 of the Qualifications and Quality Assurance (Education and Training) Act 2012.
  • The PEL arrangements are valid for the full period of accreditation for the programme.
  • It shall notify learners and QQI in writing of any change in the arrangements IPASS has in place as soon as possible but in any case, not later than 14 days, after becoming aware of that change. – – Any changes to the PEL arrangement for the QQI accredited programmes set out in this document and notified to QQI will be managed by IPASS.

IPASS is required to share your enrolment details with O’Driscoll O’Neil Insurance for this purpose and each student will receive correspondence from our insurers regarding same.

This insurance premium will be covered by IPASS.

Schedule of Student Fees for 2020

–  Student Registration = €200

– Course Fee (Classroom/Distance Learning) = €990/€740 + Student Registration(€200)

– Revision Day (Per stage) = €100

– Examination Deferral Fee = €75

– Re-check of Examination Paper (per paper) = €30

– Re-sit Examination Fee = €50

Exam Dates

Main Examinations

  • Saturday 23rd May 2020
  • Saturday 5th December 2020

Repeat Examinations

  • Saturday 1st February 2020
  • Saturday 8th August 2020

Revision Days

  • Saturday 23rd January (Dublin Only)
  • Saturday 9th May (Nationwide)
  • Saturday 25th July (Dublin Only)
  • Saturday 21st November (Nationwide)

It is a requirement that learners enrolling on this course whose first language is not English must have a minimum of B2 in English under the CEFR programme.

Details can be found at https://www.cambridgeenglish.org/find-a-centre/find-an-exam-centre/

Certificate in Payroll Techniques – Semester 1 (Feb 2020 – May 2020)

Part I – Employment Law
Introduction to Employment Law What is law?; Legislation; Case Law; Workplace Relations Commission; Labour Court; Compliance Notices; Fixed Payment Notices; Complaints Procedure; Fines Act 2010.
Terms of Employment (Information) Act 1994 and 2014 Main Provisions; Covered Employees; Part-Time Workers; Agency Workers; The Written Statement; Employment outside the State; Additional Terms; Statutory Requirements; References; Redress Provisions; Compliance Notice; 5 core terms within 5 days.
Payment of Wages Act 1991 Main Provisions; Covered Employees; Meaning of Wages; Methods of Wage Payment; Deductions from Wages; Written Statement of Wages; Overpayment of Wages; Redress Provisions; Records
National Minimum Wage Acts 2000 and 2015 Main Provisions; Covered and Excluded Employees; Payment of less than the Minimum Wage; The Pay Reference Period; Average Hourly Rate of Pay; Reckonable Pay; Earnings in excess of the National Minimum Wage; Record Keeping; Criminal Sanction; Redress Provisions; Victimisation of an Employee; Employer in Financial Difficulty; Low Pay Commission.
Organisation of Working Time Act 1997 – Holidays Main Provisions; Covered Employees; Holiday Entitlements; Calculating Holiday Pay; Public Holidays; Compliance Notice.
Organisation of Working Time Act 1997 – Rest and Working Time Main Provisions; Maximum Weekly Working Time; Night Work; Sunday Working; Zero Hours Contracts; Information of Working Time; Rest Breaks, Banded Hours Provisions.
Organisation of Working Time 1997 – Records Main Provisions; Records to be Kept, Form OWT1; Exemptions; Failure to Keep Records; Redress Provisions.
Juries Act 1976 Main Provisions; Covered Employees; Persons Ineligible for Jury Service; Employees as Jurors; Employment Protection during Jury Service; Length of Jury Service; Offences

Revenue Administration & Revenue Online Service The Revenue Commissioners; Revenue Structure; Office of the Collector General; Revenue Sheriff and Revenue Solicitor; Revenue Powers; Revenue Customer Service Standards; Revenue Online Service (ROS); Benefits of ROS; Becoming a ROS Customer; Filing Returns Electronically; MyAccount for PAYE Taxpayers; Employment Detail Summary 9EDS); Statement of Liability; Selection for Audit
The PAYE System The Pay As You Earn (PAYE) System; Employer Registration System; PPS Number; Commencement of Employment; Definition of Pay; Calculation of Income Tax under the PAYE System; Tax Rates and Standard Rate Cut Off Point (SRCOP); Personal Tax Credits; Multiple Employments; Income Tax Calendar; Tax Deduction Cards.
Calculation of Gross Pay Definition of Pay; Calculation of Weekly, Fortnightly, Monthly and 4-Weekly Salary; Calculation of
Daily Rate of Pay; Calculation of Overtime Rates; Shift Premiums; Commissions and Bonuses; Calculation of Arrears
Personal Tax Credits and Reliefs Personal Tax Credits and Reliefs; Health Expenses; Tax Relief for Expenses Incurred in Employment; Age Exemption and Marginal Relief.
Revenue Payroll Notification Communicating with Revenue; Content of Revenue Payroll Notification; Employment ID.
Calculation of Income Tax under the PAYE System Cumulative Basis; Tax Deduction Cards; New Employee; First Employment in a Tax Year; Emergency Basis; Week 1/Month 1 (non-cumulative) Basis; Week 53.
The Pay Related Social Insurance (PRSI) System PRSI Classes and Subclasses; Reckonable earnings for PRSI purposes; PRSI Contribution Week; Employed Contributor; PRSI Overpayments; PRSI Refunds: Job-Sharers; PRSI Records; Summary of PRSI Classes; Jobs Plus.
Universal Social Charge (USC) Gross income liable to USC; USC Rates and Cut-off Points; Exemptions; Cumulative Basis; Week 1 Basis; New employees; First employment in a Tax Year; Emergency Basis; Week 53
Calculation Net Pay Deductions from Pay; Local Property Tax; Practical Examples
Pay for Tax Purposes Payments regarded as pay for tax purposes; Payments not regarded as pay for tax purposes; Advance payments and Holiday pay; Payment due to Illness; Payments without deduction of Income Tax; Payments made after Date of Cessation; Tax Refunds when Unemployed; Recovery of an Overpayment of Wages; Basis of assessment for PAYE Income.
Payroll Submission Information to be included on a Payroll Submission; Definition of Pay Date, Payroll Corrections.
Returns and Payments Monthly Return; Return Due Date and Payment Date; Payment Methods; Interest, Assessments and Penalties; Records.

Certificate in Payroll Techniques – Semester 2 (Sept 2020 – Dec 2020)

Part I – Employment Law
Maternity Protection Acts 1994 and 2004 Main Provisions; Additional Provisions; Covered Employees; Maternity Leave and Additional Maternity Leave; Maternity Benefit Entitlement; The Father’s Entitlement; Health and Safety Leave; Employment Protection; Redress Provisions.
Adoptive Leave Acts 1995 and 2005 Main Provisions; Covered Employees; Adoptive Leave and Additional Adoptive Leave; Entitlement of Adopting Father; Adoptive Benefit Entitlement; Employment Protection; Redress Provisions.
Paternity Leave and Benefit Act 2016 Main Provisions; Covered Employees; Paternity Leave; Postponement of Paternity Leave; Surviving Parent’s Entitlement; Paternity Benefit Entitlement; Employment Protection; Abuse of Paternity Leave; Records; Redress Provisions.
Parents Leave and Benefit Act 2019 Main Provisions; Covered Employees; Parent’s Leave; Postponement of Parent’s Leave; Surviving Parent’s Entitlement; Parent’s Benefit; Employment Protection Abuse of Parent’s Leave; Records. Redress Provisions.
Parental Leave Acts 1998 to 2019 Main Provisions; Covered Employees; Duration of Parental Leave; Employment Protection; Non Entitlement or Abuse of Parental Leave; Force Majeure Leave; Penalisation; Records; Redress Provisions.
Carer’s Leave Act 2001 Main Provisions; Covered Employees; Duration of Carer’s Leave; Application and Approval; Employment Protection; Carer’s Benefit Entitlement; Termination of Carer’s Leave; Records; Redress Provisions.
Protection of Employees (Part-Time Work) Act 2001 Main Provisions; Covered Employees; Comparable Employee, Overtime for Part-Time Workers; Holiday and Public Holiday Entitlements; Less Favourable Treatment of Part-Time Workers; Casual Workers; Penalisation; Protection against Penalisation; Posted Workers; Redress Provisions.
Protection of Employees (Fixed-Term Work) Act 2003 Main Provisions; Covered Employees; Comparable Permanent Employee; Overtime and Holiday Entitlements for Employees on Fixed-Term Contracts; Less Favourable Treatment of Fixed-Term Employees; Objective Conditions Affecting a Fixed-Term Contract; Renewing Fixed-Term Contracts; Employer’s Obligations; Protection against Penalisation; Redress Provisions.
Protection of Young Persons (Employment) Act 1996 Main Provisions; Covered Employees; Minimum Age for Employment; Excluded Employees; Maximum Weekly Working Hours & Rest Breaks; Employer’s Health and Safety Obligations; Records to be kept by Employer; Offences and Penalties; Redress Provisions.
Protection of Employees (Temporary Agency Work) Act 2012 Main Provisions; Covered Employees; Basic Working and Employment Conditions; Equal Pay; Equal Conditions of Employment; Successive Temporary Assignments; Obligations on the Hirer; Offences; Penalisation; Redress Provisions.

    What qualification will I obtain?

    Successful students will obtain the Certificate in Payroll Techniques which is accredited by QQI Higher Education, Level 6 Special Purpose qualification on the National Framework of Qualifications. The course material includes numerous examples and self assessment questions which students can use to develop their knowledge while they study. The course is extremely practical and interesting and is designed to allow students to progress at a realistic pace. Whether you already work in payroll, or not, you will find this course extremely interesting, practical and relevant to you.

    Who should enrol?

    – Anyone who is responsible for maintaining a company’s PAYE, PRSI and USC records

    – People responsible for the completion of PAYE, PRSI and USC Returns

    – Accounts Managers and staff

    – People working in a finance department

    – Accountants and Accounting Technicians

    – People who wish to improve their knowledge of the Irish PAYE, PRSI and USC system

    – Anyone who wants to obtain a valuable qualification

    qqi award



    Classes running nationwide in September with a venue near you.

    You can also study via Distance/Online Learning. Download an Enrolment Form Today!

    For your convenience we have several different ways you can pay your fees. Full details available here

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    If you have any questions or are unsure on anything regarding the Certificate in Payroll Techniques please fill out the form on the right of the page and a member of our team will get in touch with you a.s.a.p

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