Business and Customer Awareness
Understanding how your organisation works and how payroll serves internal and external customers.
Assistant bookkeepers, bookkeepers, HR and payroll administrators, HR and payroll officers, payroll administrators, advisors, assistants, associates and coordinators, payroll and reward administrators, payroll bureau administrators and officers, and payroll officers.
New to apprenticeships? Read our FAQs on Dedicated Learning Time and End-Point Assessment →
Months
Duration
Hours Dedicated
Learning Time
Months EPA
Period
The Learner Journey
A 16-month programme of learning alongside their day job, followed by their End-Point Assessment.
Months 1–3
Enrolment and their development plan, then business and customer awareness and the legislation, regulations and deadlines payroll must meet.
Months 4–7
Calculating National Insurance and Income Tax by hand, applying tax codes including devolved cases, and taking employees from gross to net pay.
Months 8–10
Statutory Sick Pay and child-related payments, workplace pensions, auto-enrolment and tax relief.
Months 11–16
Benefits in kind, OpRA, K codes and CIS, using payroll systems and Excel, resolving queries, then revision and mock exams.
After Gateway
A written exam, their portfolio of evidence and a professional discussion.
Understanding how your organisation works and how payroll serves internal and external customers.
Knowing the rules payroll must follow and the consequences of missed deadlines or obligations.
Taking an employee from gross pay to net pay by hand, applying deductions in the right order.
Calculating National Insurance manually and understanding how categories and thresholds affect the result.
Calculating Income Tax and applying tax codes confidently, including devolved and high-earner cases.
Checking eligibility and calculating Statutory Sick Pay and child-related payments such as SMP.
Understanding workplace pensions and auto-enrolment, and calculating contributions and tax relief.
Understanding how benefits and OpRA affect pay and tax, and handling K codes and CIS.
Using payroll systems and Excel effectively, validating their work and resolving queries.
Browse our full range of apprenticeships and find the right fit for your team or your career.
Speak to our friendly team on 01983 475006.
Email askus@smarttar.co.uk and we’ll get back to you.