certificate in manual payroll - iab · iab level 2 certificate in computerised payroll june 2011 10...

Suite 30, 40 Churchill Square, Kings Hill, West Malling, Kent ME19 4YU Tel: 0844 330 3527, Fax: 0844 330 3514 Email:[email protected]

Exam ID 263

ANSWER BOOKLET Qualifications: Level 2 Award in Computerised Payroll QCF (Accreditation number 500/9344/7) – IAB ID 270

Level 2 Certificate in Payroll QCF (Accreditation number 500/9263/7) – IAB ID 250

Level 2 Award in Applied Payroll QCF (Accreditation number 500/9345/9) – IAB ID 280

June 2011

Student Number:

Candidate Number:

Name of Exam Centre:

Candidates should note that all answers should be completed in blue or black ink

For use by assessor only:

IAB I/D

Units covered Possible marks

Marks to pass

Actual marks

Pass or Fail

260 Computerised Payroll Skills – T/601/4720

261 Computerised Payroll Theory – D/601/4713

1 IAB Level 2 Certificate in Computerised Payroll June 2011

TASK 1

Below is the correct legislative information for Income Tax and National Insurance Contributions. This must be checked before you start the paper. INCOME TAX Rates: Basic Rate 20% Higher Rate 40%

Bandwidths 1 From £0.01 to £37,400.00 20% 2 From £37,400.01 to £150,000.00 40%

3 From £150,000.01 Excess 50%

“K” Code regulatory limit (%) 50.00 Emergency Tax Code: 647L Scottish Basic Rate Variance: 0.00

NATIONAL INSURANCE CONTRIBUTIONS Table A - NI Rates: Description Annual Bandwidths

£ Employer

% Employee

%

Standard Rate Contributions

£5044.01

to

£5715.00

0.00

0.00


£5715.01

to

£40040.00

12.80

11.00


£40040.01

to

£43875.00

12.80

11.00


£43875.01

and over

12.80

1.00

IAB Level 2 Certificate in Computerised Payroll June 2011 2

2011 CALENDAR EXTRACT

TASK 2 - WEEKLY GROSS PAY SUMMARY for payment on 25th March 2011

Employee Basic Hours

Basic Hourly Rate

Basic Pay

Overtime Hours

Overtime Rate

Overtime Pay

Lemon Grass Tips

Advanced Pay

Total Gross Pay

£ £ £ £ £ £ £

Rutchanee Damrong 45 7.55 339.75 7¾ 9.06 70.22 144.10 - 554.07

Tamsin Jacobs 45 4.92 221.40 8¼ 5.90 48.68 144.10 - 414.18

Punnee Shanya 45 5.93 266.85 9¼ 7.12 65.86 144.10 473.81 950.62

Jonathan Birkbaeck 45 5.93 266.85 7½ 7.12 53.40 144.10 - 464.35

M T W T F S S M T W T F S S M T W T F S S M T W T F S S M T W T F S S M

February 1

2

3 4 5 6 7 8

9 10 11 12 13 14 15

16 17 18 19 20 21 22

23 24 25 26 27 28

March 1 2 3 4 5 6 7 8

9 10 11 12 13 14 15

16 17 18 19 20 21 22

23 24 25 26 27 28 29

30 31


TASK 5 – Weekly timesheets for the week-ending 26th March 2011

Lemon Grass 22 Lewisham High Street

Lewisham SE13 6JG

Weekly Time Record

Employee: Rutchanee Damrong Manager: Prajuk Panjad Week ending: 26/03/2011

Day Start

Time Finish Time

Sick Holiday

Sunday - -

Monday 15:30 24:00

Tuesday 15:00 1:00

Wednesday 15:15 0:30

Thursday 15:30 0:15

Friday 14:45 0:30

Saturday 16:00 02:15

R. Damrong 26 March 11

Employee signature Date

Prajuk Panjad 28/03/11

Manager’s signature Date


Lewisham SE13 6JG

Weekly Time Record

Employee: Tamsin Jacobs Manager: Prajuk Panjad Week ending: 26/03/2011

Day Start

Time Finish Time

Sick Holiday

Sunday - -

Monday 15:30 01:15

Tuesday 15:30 23:30


Thursday 15:30 00:45

Friday 15:30 01:00


Tamsin Jacobs 26/3/2011





Lewisham SE13 6JG

Weekly Time Record

Employee: Jonathan Birkbaeck Manager: Prajuk Panjad Week ending: 26/03/2011

Day Start

Time Finish Time

Sick Holiday

Sunday - -

Monday 15:00 01;15

Tuesday 16:00 23:45


Thursday 15:15 01:00

Friday 15:00 01:00


J. Birkbaeck 26/3/2011




For your workings (unmarked):


TASK 5 - WEEKLY GROSS PAY SUMMARY for payment on 1st April 2011

Employee Basic Hours

Basic Hourly Rate

Basic Pay

Overtime Hours

Overtime Rate

Overtime Pay

Lemon Grass Tips

Gross Pay

£ £ £ £ £ £

Rutchanee Damrong 7.55 9.06

Tamsin Jacobs 4.92 5.90

Jonathan Birkbaeck 5.93 7.12


TASK 6 - Deduction Table for CTAOES made on or after 1ST April 2007

TABLE 1 - DEDUCTIONS FROM WEEKLY EARNINGS

Net Earnings Deduction rate %

Not exceeding £75 0

Exceeding £75 but not exceeding £135 3





Exceeding £505 17 in respect of the first £505 and 50 in respect of the

remainder

TASK 6 – P6 for Jonathan Birkbaeck

093/16287 IAB P6(T) REPRESENTATION

2011

HM Revenue & Customs Government Buildings Abergavenny NP7 6AL

Lemon Grass 22 Lewisham High

Street Lewisham SE13 6JG

Jonathan Birkbaeck

A D 8 3 7 2 8 9

G

BR

LG017


TASK 7 - CUMULATIVE COST OF WAGES FOR Lemon Grass for the 2010-2011 financial year (April 2010 – March 2011)

FORMULA:

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CALCULATION:

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UNIT TITLE: COMPUTERISED PAYROLL THEORY

MULTIPLE CHOICE QUESTIONS

IN THE FOLLOWING QUESTIONS PLEASE X ALL THOSE THAT APPLY

THERE MAY BE MORE THAN ONE CORRECT ANSWER TO EACH QUESTION

1. Which of the following pose a risk to the security of computerised payroll data?

a. Theft of the finance office petty cash tin.

b. The cleaner's son playing on the payroll office computer during the evenings.

c. c. Logging off the payroll office computer before lunch.

d. Leaving last week's payroll data backup CD-RW on top of the payroll office

filing cabinet.

d. e. Allowing employees to access their personal email on company computers.

2. Which of the following statements are true?

a. Employees who use a computer at work are entitled to free eye tests.

b. Employers have a legal responsibility to have the electrical safety of computers and

printers checked annually.

c. c. Employees are responsible for their own safety and the safety of those working around them.

d. Employers have a legal responsibility to conduct Display Screen Equipment

assessments of each employee’s computer workstation.

d. e. Employees are advised to take regular breaks away from their computers.



SCENARIO-BASED QUESTIONS

IN THE FOLLOWING QUESTIONS PLEASE X THE STATEMENT WHICH YOU FEEL IS THE BEST ANSWER IF YOU CHANGE YOUR MIND THEN PUT A LINE THROUGH THE ANSWER YOU WISH TO BE IGNORED

3. You have just received a visit from Detective Sergeant Birnie who is making enquiries about the whereabouts of one of the company's employees, Gerald Hilthrop.

Specifically he has asked if you can provide him with Gerald's current contact details.

Which of the following responses would you choose?

a. Explain to Detective Sergeant Birnie that due to the Data Protection Act you cannot

disclose personal information about the company's employees without their consent.

b. Provide Detective Sergeant Birnie with any information that he requests.

c. Ask to see proof that Detective Sergeant Birnie is a police officer and satisfy yourself that his enquiries concern an investigation, and if so provide him with the information

that he requests.

4. You arrive at work on Monday morning to find that that your keyboard is wet.

Which of the following set of actions would you choose to follow?

a. Make yourself a coffee and then report the wet keyboard to your manager.

b. Visually check that there is no damage to any other items of your computer system

including the power leads and sockets, then report the situation to your manager.

c. Visually check that there is no damage to any other items of your computer system including the power leads and sockets, drying any wet items of equipment as you go.

Once you are satisfied that the equipment is dry and free of any other visual signs of damage you would switch on the machine and prepare to start work.



SCENARIO-BASED QUESTIONS

IN THE FOLLOWING QUESTIONS PLEASE X THE STATEMENT WHICH YOU FEEL IS THE BEST ANSWER

IF YOU CHANGE YOUR MIND THEN PUT A LINE THROUGH THE ANSWER YOU WISH TO BE IGNORED

5. You work for a payroll bureau which makes all payments to HMRC electronically.

The latest payments of income tax and NIC deductions should be made to HMRC is generally;

a. to clear into HMRC’s account on the 22nd of each month,

b. the 22nd of each month,

c. to clear into HMRC’s account on the 22nd of each month, or earlier to allow for

the 22nd being a Saturday or a Sunday.

6. Which of the following best explains the importance of backing-up and securely storing software and data backups?

a. To ensure that if the payroll computer fails then the payroll software can be re-installed and the most recent data backup restored on another machine so that the

next payrun can be processed.

b. To easily allow any errors to be corrected or rectified by restoring a suitable backup.

c. To allow staff to take work home to complete.



CLOZE QUESTION

7. The following passage is from Understanding Ergonomics At Work (HSE, 2007).

Complete the blanks in the passage below using words from the following list.

glare suntan trips productivity

temper shoulder sanity vision

shocks hearing breaks laziness

During the summer Dominique’s computer screen was difficult to read because of glare and reflections from

light through the window. This meant she struggled to avoid making mistakes and would repeatedly adjust

her posture to view the screen.

The assessment led to the introduction of simple, cost-effective measures to reduce the risks:

A hands-free telephone headset was provided, which helped to eliminate Dominique’s neck and

…………… problems.

An eye test to establish if Dominique had any problems with her …………….

With the help of her manager, Dominique rearranged her workstation so her screen was no longer

facing the window, to remove the …………… caused by daylight.

Dominique’s manager arranged for periodical Display Screen Equipment training sessions for all staff,

so they were aware of the health problems associated with computer use and how to prevent them by

adjusting their chairs, arranging their workstation appropriately, and taking regular …………… from

keyboard work.

Dominique was much happier in her work, her health problems diminished, and ………………… was

increased.



8. Using a computerised payroll software package you are familiar with, briefly explain how you would go about reclaiming an overpayment of gross salary from an employee and ensuring that you detail it on the employee’s payslip.

Briefly explain using bullet points, either one advantage or one disadvantage of running a computerised payroll package as a negative payroll system.

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certificate in manual payroll - iab · iab level 2 certificate in computerised payroll june 2011 10...

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