Course Title: Establish and maintain payroll systems

Part B: Course Detail

Teaching Period: Term2 2025

Course Code: ACCT5449C

Course Title: Establish and maintain payroll systems

Important Information:

Please note that this course may have compulsory in-person attendance requirements for some teaching activities.

School: 525T Business & Enterprise

Campus: City Campus

Program: C4435 - Certificate IV in Accounting and Bookkeeping

Course Contact: Nick Reynolds

Course Contact Phone: +61 3 9925 0791

Course Contact Email: nick.reynolds@rmit.edu.au


Name and Contact Details of All Other Relevant Staff

Nominal Hours: 45

Regardless of the mode of delivery, represent a guide to the relative teaching time and student effort required to successfully achieve a particular competency/module. This may include not only scheduled classes or workplace visits but also the amount of effort required to undertake, evaluate and complete all assessment requirements, including any non-classroom activities.

Pre-requisites and Co-requisites

None

Course Description

This unit describes the skills and knowledge required to record and prepare payroll documentation, respond to enquiries, and process payroll data for computerised systems.

The unit applies to individuals and Business Activity Statement (BAS) agents, who use a range of organisational and other specialist techniques to manage payroll systems. They may work directly for organisations or be small business owners, contractors or service providers.

Work functions in the occupational areas where this unit may be used are subject to regulatory requirements. This unit is designed to meet the education requirements of the Tax Practitioners Board (TPB). Users are advised to check with the relevant regulatory authorities to confirm those requirements.


National Codes, Titles, Elements and Performance Criteria

National Element Code & Title:

FNSTPB412 Establish and maintain payroll systems

Element:

1. Establish payroll requirements

Performance Criteria:

1.1 Assess scope of payroll services that a BAS agent can provide, and identify need for independent expert advice

1.2 Apply knowledge of legislation in relation to National Employment Standards, and legislative requirements in regard to payroll payments

1.3 Research and identify relevant state and modern awards, and employment agreements required for establishing a payroll system for individual employees

1.4 Document the application and implementation of an organisation’s payroll reporting requirements through Single Touch Payroll according to statutory requirements.

Element:

2. Record payroll data

Performance Criteria:

2.1 Configure payroll system with complete data provided by employee and employer

2.2 Review payroll data, identify discrepancies, and determine resolution procedure according to organisational policies and procedures

2.3 Enter employee pay period details in payroll system according to source data.

Element:

3. Prepare and process payroll

Performance Criteria:

3.1 Conduct payroll preparation within designated timeframes and according to organisational policies and procedures

3.2 Identify legislative and organisational requirements relevant to employment termination processes and payment and identify procedures for specialist review prior to payment

3.3 Calculate and record payroll using employee source data according to legislative requirements

3.4 Reconcile total payments for pay period, and review and correct irregularities according to organisational policies and procedures

3.5 Make arrangements for individuals’ payments according to organisational authorisation policies and procedures

3.6 Observe methodology of preparing an individual’s pay advice for distribution according to organisational and legislative requirements

3.7 Generate, review and store payroll records according to organisational, security procedures and statutory requirements.

Element:

4. Handle payroll enquiries

Performance Criteria:

4.1 Respond to payroll enquiries and provide information according to organisational policies and procedures, and legislative and regulatory requirements

4.2 Refer enquiries outside area of responsibility and knowledge to designated persons for resolution.

Element:

5. Maintain payroll

Performance Criteria:

5.1 Identify record keeping requirements relating to payroll according to current legislative and regulatory requirements

5.2 Prepare and reconcile month-end and year-end payroll records

5.3 Update records and systems according to salary reviews and other changes in employment status

5.4 Generate payroll reports according to organisational policies and procedures.

Learning Outcomes



Details of Learning Activities

Welcome to FNSTPB412: Establish and maintain payroll systems.

This is a 9-week course, and all learning and assessment activities must be completed within this timeframe. A weekly breakdown of the activities for this course can be found in the ‘Teaching Schedule’ section below.

To ensure you accomplish the expected learning outcomes of this course, you will be required to devote study time each week outside of scheduled class times, completing exercises, activities and attending supervised assessment tasks.

All assessment tasks must be completed and submitted by their respective due dates, as indicated in CANVAS.


Teaching Schedule

WeekTopicAssessment / Learning activities
Week 1

Introduction, Welcome and Orientation and Important Information about the unit course.

Introduction

Chapter 1: The Payroll System

Introduction to Payroll

Legislation and Regulatory Bodies

Collecting Data

Chapter 2: Payroll Calculations

Ordinary, Gross & Net Pay

Allowances & Entitlements

PAYG Withholding & Deductions

Quiz
Chapter 1 : Self-Testing Exercises

Chapter 2 : Self-Testing Exercises
Chapter 2: Review Questions
Week 2

Chapter 3: Payroll Records

Payroll Records
Preparing the Payroll Register
Accounting for Payroll

Chapter 4: Entitlements and Reporting Procedures

Leave Entitlements

Chapter 3: Self-Testing Exercises
Chapter 3: Review Questions
(even numbers questions only)

Chapter 4: Self-Testing Exercises
Chapter 4: Review Questions
(even numbers questions only)
Week 3

Practice Revision for Assessment 1 Manual Payroll - Supervised Assessment

Week 4

Assessment 1: In-Class Manual Payroll - Supervised Assessment
Note: Students who missed the supervision assessment session will have one final chance in week 8.

 Supervised Assessment 1
Week 5 Start Xero Payroll
Chapter 5: Processing Payroll in Xero

Getting Started with Xero

Set Up Single Touch Payroll

Timesheets and process the pay run

Print Payroll Reports

Chapter 6 Establishing a Payroll System in Xero

Import Opening Balances

Payroll Settings & Employees

Set up Single Touch Payroll

Chapters 5 and 6: Self-Testing Exercises
Week 6

Chapter 7: Processing Payroll Over Multiple Periods in Xero

Process First Pay Run

Perform a Bank Reconciliation

Manage Contacts

Pay Wages and Liabilities

Chapter 8: End of Year Processes in Xero

Share Payroll with the ATO

Check Payroll Data

Finalise STP

Chapter 7&8: Self Testing Exercises
Week 7 Assessment 2 Xero Case Study Q & A and Study Support Session

Assessment 2 due

Week 8 Final Supplementary Supervised Assessment AT 1 | Resit

Supervised Supplementary/Resit for Assessment 1

Week 9 Final Resubmissions or resits | Study Support Session & Assessment Feedback


Learning Resources

Prescribed Texts

Payroll Accounting using Xeroby Judith Mulley1st Edition (September, 2022)

978-1-76073-329-2

References


Other Resources

Online learning materials can be accessed by visiting Canvas.

The online learning materials listed include:

  • Course outlines
  • PowerPoint presentations
  • Supporting reading material
  • Industry relevant articles
  • Activities


Overview of Assessment

Performance Evidence

The candidate must demonstrate the ability to complete the tasks outlined in the elements, performance criteria and foundation skills of this unit, including evidence of the ability to:

  • identify, calculate and input data from time-recording systems for payments into computerised payroll systems and produce payroll reports on at least three occasions for a minimum of five employees covering two separate pay periods
  • produce a payroll report according to regulatory and legislative requirements
  • present a payroll report for verification and approval
  • maintain records according to regulatory and legislative requirements that relate to security and confidentiality of information.

Knowledge Evidence

The candidate must be able to demonstrate knowledge to complete the tasks outlined in the elements, performance criteria and foundation skills of this unit, including knowledge of:

  • scope of services offered by a business activity statement (BAS) agent providing payroll services
  • key principles of award and enterprise agreements and industrial instruments required to maintain payroll systems
  • organisational policies and procedures that affect payroll, including the structure of authority in organisations
  • best practices relevant to payroll operations, including Single Touch Payroll
  • legislative and record-keeping requirements that affect business operation and reporting requirements relevant to payroll, including:
  • Fair Work Act
  • National Employment Standards, including current commonwealth, state and territory industry and modern awards, and enterprise bargaining agreements
  • Superannuation Guarantee (Administration) Act
  • workers compensation
  • state payroll tax relating to payroll activities
  • Privacy Act and requirements relating to confidentiality and security of records
  • Higher Education Loan Program (HELP)
  • Medicare levy
  • Tax Agent Services Act (TASA)
  • individual employment agreements
  • commonwealth, state and territory leave Acts, including annual, personal, paid parental and long service
  • Australian Bureau of Statistics (ABS) Act
  • current Australian Taxation Office (ATO) requirements relating to payroll systems, including:
  • Australian business number (ABN)
  • income statements employment termination payments (ETPs)
  • tax file number (TFN) declaration
  • Tax Practitioners Board (TPB) requirements relating to payroll systems, including:
  • registration and scope of services documentation requirements for BAS agents
  • code of professional conduct
  • key requirements of taxation law relating to payroll systems, including:
  • pay as you go withholding (PAYGW) tax
  • fringe benefits tax (FBT) as it relates to salary packaging
  • key aspects of routine and non-routine requirements for payroll, including:
  • routine: award payments, salary amount, salary packaging, superannuation guarantee and superannuation reporting
  • non-routine: termination payments and superannuation guarantee charge.

Assessment Conditions

Skills in this unit must be demonstrated in a workplace or simulated environment where the conditions are typical of those in a working environment in this industry.

This includes access to:

  • office equipment, technology, software and consumables required to establish and maintain a payroll system, including:
  • workplace reference materials, such as procedural manuals and organisational policy
  • actual or simulated payroll data.

Assessors of this unit must satisfy the requirements for assessors in applicable vocational education and training legislation, frameworks and/or standards.

This unit is designed to meet the education requirements of the TPB. Where registration with the TPB is sought, assessment must reflect the conditions described by the regulator. Where recognition of prior learning (RPL) is used, it must also meet the requirements of the Board’s policy on RPL.

Details of requirements can be accessed on the TPB website (http://www.tpb.gov.au).

If undertaking this unit for BAS agent registration, the following items in the Range of Conditions must be addressed in the assessment to meet educational requirements for registration with the TPB:

  • payroll preparation
  • payroll records.

    Feedback

    Feedback will be provided throughout the semester in class and/or online discussions. You are encouraged to ask and answer questions during class time and online sessions so that you can obtain feedback on your understanding of the concepts and issues being discussed. Finally, you can email or arrange an appointment with your teacher to gain more feedback on your progress.

    You should take note of all feedback received and use this information to improve your learning outcomes and final performance in the course


Assessment Tasks

Students need to complete two (2) assessment tasks for this unit. To be deemed competent, you must satisfactorily complete all assessment tasks.

Assessment 1: In-class Manual Payroll Supervised Assessment

This is assessment task 1 of 2 that you must complete satisfactorily to be deemed competent for this unit. This assessment must be completed individually.

This task enables you to demonstrate your knowledge and understanding of an organisation's manual payroll function.

Please note that this will be conducted in class and supervised. Competency is required regarding timeliness, accuracy and professionalism as expected from this work (payroll) function in a corporate/ accounting/payroll environment.

Assessment 2: XERO Payroll Case Study
This assessment aims to enable students to demonstrate understanding of key features, skills, and knowledge required to record and prepare payroll documentation, respond to enquiries, and process payroll data for computerised systems.

You must satisfactorily complete all assessment tasks to be deemed competent in this unit.


Assessment Matrix

The assessment matrix that maps all the assessment is available on Canvas under Assignments.

All assessments will utilise a competency-based model and will be deemed as either Satisfactory or Not Yet Satisfactory.

Other Information

Submission Requirements

You should:

  • Ensure that you submit assessments on or before the due date.
  • Always retain a copy of your assessment tasks. (Hard copy and soft copy)
  • When you submit work for assessment at RMIT University you need to use a cover sheet that includes a declaration and statement of authorship. You must complete, sign and submit a cover sheet with all work you submit for assessment, whether individual or group work. On the cover sheet you declare that the work you are presenting for assessment is your own work. An assignment cover sheet for submission of each assessment task is available on Canvas.
  • Each page of your assessment should include footer with your name, student number, the title of the assessment, unit code and title and page numbers. For example, Julie Macpherson, 324567, Task 2, OHS2345C Ensure safe workplace, Page 1 of 10.

Late Submission Procedures

You are required to submit assessment items and/or ensure performance based assessment is completed by the due dates.

If you are prevented from submitting an assessment item on time, by circumstances outside your control, you may apply in advance to your teacher for an extension to the due date of up to seven calendar days.

More Information: http://www.rmit.edu.au/students/assessment/extension

Form to use:http://mams.rmit.edu.au/seca86tti4g4z.pdf

Where an extension of greater than seven days is needed, you must apply for special consideration. Applications for special consideration must be submitted no later than two working days after the assessment task deadline or scheduled examination.

More Information:http://www.rmit.edu.au/browse;ID=g43abm17hc9w

Form to use:http://mams.rmit.edu.au/8a5dgcaqvaes1.pdf

Resubmissions (VE Programs):

If you are found to be unsuccessful in a particular Course Assessment Task (or you do not submit/attend) you will be allowed one resubmission. Your teacher will provide feedback regarding what you need to do to improve and will set a new deadline for the resubmission.

If you are still not meeting the assessment requirements you must apply to your Program Manager in writing outlining the steps you will take to demonstrate competence in your course. Your submission will be considered by the Program Team and you will be advised of the outcome as soon as possible.

Grading & re-submissions

Re-submissions do not contribute to your overall grade for the course.

Adjustments to Assessment

In certain circumstances students may be eligible for an assessment adjustment. For more information about the circumstances under which the assessment arrangements might be granted please access the following website:

More Information:http://rmit.edu.au/browse;ID=7usdbki1fjf31

Marking Guide (Competency):

You must demonstrate that you have all the required skills/knowledge/elements in the unit of competency you are studying.

You will receive feedback on each assessment task that will inform you about your progress and how well you are performing.

Course Overview: Access Course Overview