Learning outcomes: Intermediate courses
SMP Alabaster Calculations
Handling Overpayment Recoveries
• Explain what the Alabaster ruling is and how it affects Statutory Maternity Pay (SMP) • Identify what a relevant pay increase is • Apply the recalculation method for Average Weekly Earnings.
• Explain how to make a lawful recovery of an overpayment • Calculate the gross and net values of an overpayment • Accurately correct payroll records to reflect the recovery of an overpayment.
Reducing Payroll Overpayments
Payroll Considerations for Electric Cars
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Identify the common causes of overpayments
• Explain the impact of the OpRA rules when providing electric and hybrid cars • Identify the additional payroll considerations relating to electric cars • Calculate the cash equivalent value of an electric car.
• Explain the legal barriers to the recovery of an overpayment • Recommend best practice to reduce the occurrence of overpayments.
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