Professional Payroll Manager Syllabus (Sept 2023 – May 2024)
MODULE 1: ADVANCED INCOME TAX AND SOCIAL WELFARE PRACTICE
The role of the payroll manager is continually changing with managers expected to be up to date with all legislation and practices affecting payroll. This module builds on the knowledge and experience students have acquired from the Certificate in Payroll Techniques. It provides students with an understanding of many aspects affecting payroll today which are becoming increasingly complex and important as the structures and patterns of employment are changing, especially in relation to the international movement of employees. An employee’s tax residence and the location where they perform their duties of employment can have a major impact on payroll.
Payroll Managers contribute to the financial operations of the business from the preparation of payroll budgets to accounting for payroll transactions and the analysis of staff incentives.
This module also includes details of Revenue audits and other Compliance Interventions and what payroll managers can expect, how to prepare for such audits and how to handle any problems that might arise, including the process of handling appeals against Revenue and Department of Social Protection decisions and assessments.
The module is delivered over 4 days and covers the following topics:
› Personal Taxation
› Residence in Ireland for Income Tax Purposes
› Introduction to Double Taxation Agreements
› Taxation of Inbound Assignees
› Taxation of Outbound Assignees
› Tax Equalisation for Global Mobility
› Company Directors
› Share Based Remuneration
› Attachment of Earnings Order and Notice of Attachment
› PRSI – Advanced Issues
› Pensions and PRSAs – Advanced Issues
› Payroll Accounting and Budgeting
› Employed or Self-Employed – Determining an Individual’s Status
› Revenue Compliance Interventions
› Tax Management Practices for Employers and Employees
› CSO Surveys
› In-house Payroll versus Payroll Outsourcing
› Considerations when selecting Payroll Software
MODULE 2: MANAGEMENT PROCESSES AND SKILLS FOR THE PAYROLL MANAGER
This module provides a practical and informative guide to the essential topics connected with organisational behaviour and the important processes connected with people management. It examines human behaviours in the work context and how this impacts the performance of the organisation. The syllabus is divided into two separate parts.
PART 1 of the syllabus looks at the main principles underpinning organisational behaviour including why people behave the way they do, individual and group dynamics and motivation. Concepts such as decision making, building a team, dealing with change, delegation and improving communication within the team are some of the responsibilities facing managers on a daily basis and will be discussed during the course. Part 1 also addresses the main principles and methods for structuring organisations and the skills required to be a successful manager. The following four areas are explored in detail:
› Individuals and how they interact
› Teams and team-building
› Organisational structure and change management
› Individual and organisational communications
PART 2 of the syllabus contains details of management processes, techniques, systems, and principles that should be used as guidelines to successfully understand the activities that impact the performance of a payroll manager. Developing robust processes around hiring the right people, improving the performance of the team, developing and retaining your best people, adapting your management style and evaluating your performance is critical in your success as a manager. These key performance activities have been divided into five areas as outlined below, each of which is covered in detail in the course material.
› Recruitment and Selection
› Performance Management
› Training and Development
› Planning and Evaluation
› Management and Leadership Styles
MODULE 3: EMPLOYMENT LAW ISSUES IN THE PAYROLL ENVIRONMENT
This module provides students with an understanding and application of various areas of employment law which interact with the role of a payroll manager. This module enhances a student’s overall knowledge of employment law as it applies in the workplace and is a progression of the employment legislation which was covered in the Certificate in Payroll Techniques.
The syllabus covers legislation which affects the recruitment process such as the Employment Equality Acts, gender pay gap reporting obligations, the ongoing health and safety responsibilities of businesses and managers, the termination of the employment contract, whether fairly, unfairly, or due to redundancy. All these areas of legislation impact on the role of a payroll manager, not to mention the retention of payroll data in a safe and secure format, and having to deal with inspections from the Workplace Relations Commission.
The syllabus also examines labour relations procedures and deals specifically with the following legislation and codes of practice which are of vital interest to all employers today:
› Minimum Notice and Terms of Employment Acts 1973 to 2005
› Redundancy Payments Acts 1967 to 2014
› Protection of Employees Acts 1977 to 2014
› Protection of Employees (Employers’ Insolvency) Acts 1984 to 2012
› Industrial Relations Acts 1946 to 2015
› Unfair Dismissals Acts 1977 to 2015
› Employment Equality Acts 1998 to 2015
› Gender Pay Gap Information Act 2021
› General Data Protection Regulations 2016
› Employees (Provision of Information and Consultation) Act 2006
› WRC Inspections