Course description
Channel Islands and Isle of Man Payroll Training Courses
This is essential training for anyone who is responsible for Jersey, Guernsey and Isle of Man payrolls.
The course is a combination of 3 separate e-learning modules, and should take around 3.5 hours to complete. Alternatively, the following modules can be booked seperately depending on your needs:
- Jersey payroll
- Guernsey payroll
- Isle of Man payroll
Suitability - Who should attend?
This is essential training for anyone who is responsible for producing payrolls in Jersey, Guernsey, and the Isle of Man. The course can be bought as any individual e-learning if only one jurisdiction is required. As it is e-learning at a basic level it is also potentially CPD/skills expansion for other payroll individuals.
No specific previous experience required – the course covers processing considerations from the ground up. However, a basic understanding of UK payroll would be an advantage.
Outcome / Qualification etc.
CPD: 7 points
By the end of the modules participants should be able to:
Jersey
- Explain background knowledge about the Jersey
- Recognise implications of employee ERN and calculate the correct amount of income tax payable
- Calculate Social Insurance contributions for employer and employee
- Demonstrate awareness of the rules concerning benefits in kind
- Demonstrate awareness of relevant employment law
Guernsey
- Explain background knowledge about Guernsey
- Explain the basics of how the income tax system works
- Be able to calculate the amount of income tax due
- Explain the basics of how the Social Insurance contributions system works
- Be able to calculate employer and employee contributions
- Be aware of the general rules concerning Benefits in Kind
- Be aware of relevant employment law
Isle of Man
- Explain relevant differences between Isle of Man (IoM) and UK payroll
- Recognise implications of employee tax code and calculate correct amount of income tax payable
- Calculate National Insurance contributions
- Demonstrate awareness of the rules pertaining to benefits in kind
- Demonstrate awareness of relevant employment law
Training Course Content
Guernsey
- The background of Guernsey payroll
- The relationship with the EU
- Citizenship
- The population management laws
- Income tax
- Rate of Tax and personal allowances
- Employee tax installation scheme
- Remittance to the tax office
- Benefits in kind
- Exempt benefits in Kind
- Taxable Benefits in Kind
- Vehicles and accommodation
- Social insurance
- Social insurance rates and limits
- Calculating social insurances
- Contribution schemes
- Employment law
- Minimum wage
- Annual and public holidays
- Sickness
- Travel expenses
Jersey
- The background of Jersey payroll
- The relationship with the EU
- Citizenship
- Manpower returns
- Income tax
- Rate of Tax and personal allowances
- Income tax Instalment system
- Paying ITIS deductions
- Long term care contributions
- Benefits in kind
- Accommodation and vehicle benefits
- Weekly benefit rate agreement
- Benefits in Kind returns
- Social insurance
- Classes of contribution
- Registering for social security
- Labour only subcontractors
- Paying contributions
- Employment law
- Minimum wage
- Statutory redundancy
- Annual and public holidays
- Sickness, and other statutory leave
Isle of Man
- The background of Isle of Man payroll
- The relationship with the EU
- Citizenship
- Work permits
- Income tax
- Rate of Tax and personal allowances
- Income tax Installation payments
- Registering got ITIP
- Free pay, standard and higher tax tables
- Special tax codes
- Starters and leavers
- Remittance of ITIP and NICs
- National insurance
- Classes of contribution
- Differences to the rUK National insurance
- Incapacity benefit
- Maternity and adoption as well as Parental allowance
- Grossing up adjustments to occupational payments
- Employment law
- Minimum wage
- Annual leave
- Minimum notice and redundancy
Continuing Studies
Payroll update as this course helps build your expertise and confidence by providing detailed explanations and practical information about recent, current and proposed changes in tax, NICs, employment law, deductions and statutory payments.
Global mobility: Key payroll issues as this course develops the delegates knowledge on the implications of both impact and expat movements on payroll.
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The Chartered Institute of Payroll Professionals (CIPP)
The UK’s leading provider of education for payroll. Leading the profession through education, membership and recognition. Established in 1980 as an official industry body, the Chartered Institute of Payroll Professionals (CIPP) is the only Chartered institute for payroll, pensions and reward...
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