Learning outcomes: Essential courses
Salary Sacrifice Essentials
Advanced Salary Sacrifice
• Identify how a Salary Sacrifice works for tax and National Insurance purposes • Implement the contractual changes to administer an effective Salary Sacrifice arrangement • Analyse the entries on a payslip to explain a Salary Sacrifice arrangement.
• Identify effective Salary Sacrifice arrangements and explain the impacts of ineffective arrangements • Assess the impact of a Salary Sacrifice arrangement for an employee • Handle a range of payroll implications when administering a Salary Sacrifice arrangement.
National Minimum Wage Essentials
Advanced National Minimum Wage
• Explain the purpose of the National Minimum Wage • Identify who the National Minimum Wage applies to • Identify the reference period for National Minimum Wage calculations • Calculate the National Minimum Wage for a time worker.
• Explain what is included in hours and pay for minimum wage • Identify the types of workers and the correct calculations for their minimum wage rates • Understand the record-keeping requirements relating to National Minimum Wage.
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