Elements and Performance Criteria

RANGE STATEMENT
The range statement relates to the unit of competency as a whole. It allows for different work environments and situations that may affect performance. Bold italicised wording, if used in the performance criteria, is detailed below. Essential operating conditions that may be present with training and assessment (depending on the work situation, needs of the candidate, accessibility of the item, and local industry and regional contexts) may also be included.
Designated persons may include:
immediate supervisor
those who have the authority to approve payroll decisions
Pay period details may include:
bonus
casual wage
commission
contract
piecework
salary
wage
Deductions and allowances may include:
car allowance
health insurance
income tax
meal allowance
superannuation contributions
travel allowance
union dues
Payroll system may include:
manual
computerised
Source documents may include:
employee earnings and payroll register
employee records or history
employee timesheets
Variations may include:
holiday loading
long service leave
overtime
paid leave
rates of pay
sick leave
taxation
unpaid leave
Preparing payroll may include:
calculation of gross pay
cash analysis
electronic funds transfer
net pay
preparing cheques
preparing pay advice slips
taxation and other deductions
Payroll records may include:
cash analysis sheets
electronic funds transfer
employee summary report
end of month reports
end of year reports
group certificates
pay advice slips
taxation reports
Enquiries may include:
email
face-to-face
fax
telephone
Legislative requirements may include:
Australian Tax Office regulations e.g. Australian Business Number, Employment Declaration Forms
confidentiality and security of records
Higher Education Contribution Scheme (HECS)
Higher Education Loan Programme (HELP)
Medicare levy
PAYE tax
payroll tax

EVIDENCE GUIDE
The Evidence Guide provides advice on assessment and must be read in conjunction with the performance criteria, required skills and knowledge, range statement and the Assessment Guidelines for the Training Package.

Overview of assessment

Critical aspects for assessment and evidence required to demonstrate competency in this unit
Evidence of the following is essential:
performing payroll calculations
applying knowledge of organisational guidelines relating to security and confidentiality of information.
Context of and specific resources for assessment
Assessment must ensure:
access to an actual workplace or simulated environment
access to office equipment and resources
access to computer equipment, relevant software and payroll data (samples or actual).
Method of assessment
A range of assessment methods should be used to assess practical skills and knowledge. The following examples are appropriate for this unit:
direct questioning combined with review of portfolios of evidence and third party workplace reports of on-the-job performance by the candidate
review of authenticated documents from the workplace or training environment
analysis of responses to case studies and scenarios
demonstration of techniques.
Guidance information for assessment
Holistic assessment with other units relevant to the industry sector, workplace and job role is recommended, for example:
other financial administration units.