files.transtutors.com · web viewyour ability to recognise common principles and actively use...

FNSTPB402 ESTABLISH AND MAINTAIN PAYROLL SYSTEMS

ASSESSMENT GUIDE

ASSESSMENT INFORMATION for students

Throughout your training we are committed to your learning by providing a training and assessment framework that ensures the knowledge gained through training is translated into practical on the job improvements.

You are going to be assessed for:

Your skills and knowledge using written and observation activities that apply to the

workplace.

Your ability to apply your learning.

Your ability to recognise common principles and actively use these on the job.

All of your assessment and training is provided as a positive learning tool. Your assessor will guide your learning and provide feedback on your responses to the assessment materials until you have been deemed competent in this unit.

HOW YOU WILL BE ASSESSED

The process we follow is known as competency-based assessment. This means that evidence of your current skills and knowledge will be measured against national standards of best practice, not against the learning you have undertaken either recently or in the past. Some of the assessment will be concerned with how you apply your skills and knowledge in the workplace, and some in the training room as required by each unit.

The assessment tasks have been designed to enable you to demonstrate the required skills and knowledge and produce the critical evidence to successfully demonstrate competency at the required standard.

Your assessor will ensure that you are ready for assessment and will explain the assessment process. Your assessment tasks will outline the evidence to be collected and how it will be collected, for example; a written activity, case study, or demonstration and observation.

The assessor will also have determined if you have any special needs to be considered during assessment. Changes can be made to the way assessment is undertaken to account for special needs and this is called making Reasonable Adjustment.

What if I believe I am already competent before training?If you believe you already have the knowledge and skills to be able to demonstrate competence in this unit, speak with your trainer, as you may be able to apply for Recognition of Prior Learning (RPL).

Assessor ResponsibilitiesAssessors need to be aware of their responsibilities and carry them out appropriately. To do this they need to:

Ensure that participants are assessed fairly based on the outcome of the language,

literacy and numeracy review completed at enrolment.

FNSTPB402 Establish and maintain payroll systems Assessment Guide Copyright © Mentor Education Pty Ltd RTO 21683 v1.0

2

Ensure that all documentation is signed by the student, trainer, workplace

supervisor and assessor when units and certificates are complete, to ensure that

there is no follow-up required from an administration perspective.

Ensure that their own qualifications are current.

When required, request the manager or supervisor to determine that the student is

‘satisfactorily’ demonstrating the requirements for each unit. ‘Satisfactorily’ means

consistently meeting the standard expected from an experienced operator.

When required, ensure supervisors and students sign off on third party assessment

forms or third-party report.

Follow the recommendations from moderation and validation meetings.

How should I format my assessments?Your assessments should be typed in a 11 or 12 size font for ease of reading. You must include a footer on each page with the student name, unit code and date. Your assessment needs to be submitted as a hardcopy or electronic copy as requested by your trainer.

How long should my answers be?The length of your answers will be guided by the description in each assessment, for example:

Type of Answer Answer Guidelines

Short Answer4 typed lines = 50 words, or 5 lines of handwritten text

Long Answer8 typed lines = 100 words, or

10 lines of handwritten text = 13of a foolscap page

Brief Report500 words = 1-page typed report, or

50 lines of handwritten text = 112 foolscap handwritten pages

Mid Report1,000 words = 2-page typed report100 lines of handwritten text = 3 foolscap handwritten pages

Long Report2,000 words = 4-page typed report200 lines of handwritten text = 6 foolscap handwritten pages

How should I reference the sources of information I use in my assessments?Include a reference list at the end of your work on a separate page. You should reference the sources you have used in your assessments in the Harvard Style. For example:Website Name – Page or Document Name, retrieved insert the date. Webpage link.

For a book: Author surname, author initial Year of publication, Title of book, Publisher, City, State


3

ASSESSMENT GUIDE

The following table shows you how to achieve a satisfactory result against the criteria for each type of assessment task. The following is a list of general assessment methods that can be used in assessing a unit of competency. Check your assessment tasks to identify the ones used in this unit of competency.

Assessment Method Satisfactory Result Non-Satisfactory Result

You will receive an overall result of Competent or Not Yet Competent for the unit. The assessment process is made up of a number of assessment methods. You are required to achieve a satisfactory result in each of these to be deemed competent overall. Your assessment may include the following assessment types.

Questions

All questions answered correctly

Incorrect answers for one or more questions

Answers address the question in full; referring to appropriate sources from your workbook and/or workplace

Answers do not address the question in full. Does not refer to appropriate or correct sources.

Third Party Report

Supervisor or manager observes work performance and confirms that you consistently meet the standards expected from an experienced operator

Could not demonstrate consistency. Could not demonstrate the ability to achieve the required standard

Written Activity

The assessor will mark the activity against the detailed guidelines/instructions

Does not follow guidelines/instructions

Attachments if requested are attached

Requested supplementary items are not attached

All requirements of the written activity are addressed/covered.

Response does not address the requirements in full; is missing a response for one or more areas.

Responses must refer to appropriate sources from your workbook and/or workplace

One or more of the requirements are answered incorrectly.Does not refer to or utilise appropriate or correct sources of information

Observation/Demonstration

All elements, criteria, knowledge and performance evidence and critical aspects of evidence, are demonstrated at the appropriate AQF level

Could not demonstrate elements, criteria, knowledge and performance evidence and/or critical aspects of evidence, at the appropriate AQF level

Case StudyAll comprehension questions answered correctly; demonstrating an application of

Lack of demonstrated comprehension of the underpinning knowledge


4

Assessment Method Satisfactory Result Non-Satisfactory Result

You will receive an overall result of Competent or Not Yet Competent for the unit. The assessment process is made up of a number of assessment methods. You are required to achieve a satisfactory result in each of these to be deemed competent overall. Your assessment may include the following assessment types.

knowledge of the topic case study.

(remove) required to complete the case study questions correctly. One or more questions are answered incorrectly.

Answers address the question in full; referring to appropriate sources from your workbook and/or workplace

Answers do not address the question in full; do not refer to appropriate sources.

Practical Activity

All tasks in the practical activity must be competed and evidence of completion must be provided to your trainer/assessor. All tasks have been completed accurately and evidence provided for each stated task.

Tasks have not been completed effectively and evidence of completion has not been provided.

Attachments if requested are attached

Requested supplementary items are not attached


5

Assessment Cover Sheet

Unit Code and Name:

FNSTPB402 Establish and maintain payroll systems

Student name: Student Number:

Assessor Name: Date Submitted:

The following questions are to be completed by the assessor:

Is the Student ready for assessment? Yes NoHas the assessment process been explained? Yes NoDoes the Student understand which evidence is to be collected and how?

Yes No

Have the Student’s rights and the appeal system been fully explained?

Yes No

Have you discussed any special needs to be considered during assessment?

Yes No

The following documents must be completed and attached:

1. Project and Project ChecklistThe student will complete the Project provided to them by the assessor. The Project Checklist will be completed by the assessor.

S NYS

2. Third Party Activity and Third Party Activity Report ChecklistThe student will complete the practical activity provided to them by the assessor. The Third Party Activity Report Checklist will be completed by the Supervisor.

S NYS

3. Short Answer Questions and Short Answer Questions ChecklistThe student will answer a range of questions with written responses. The Short Answer Questions Checklist will be completed by the assessor.

S NYS

Student Declaration

I agree to undertake assessment in the knowledge that information gathered will only be used for professional development purposes and can only be accessed by the RTO

I declare that: The material I have submitted is my own work; I have kept a copy of all relevant notes and reference material that I used in the production of my work; I have given references for all sources of information that are not my own, including the words, ideas and images of others.

Student Signature: Date:

ASSESSMENT COVER SHEET


6

Result and Feedback

Feedback to Student:

Overall Outcome Competent Not yet Competent

Assessor Signature:

Date:


7

1. PROJECT

For this task you must submit a project and report on establishing and maintaining a payroll system. You may include screenshots/phots of a payroll system that you currently maintain or details of the software and links to further information about the software.

Instructions

You will need to research information to assist with your responses for this task.

What you will need to complete this task

Research materials such as books, internet, magazines, workplace documentation etc. Access to legislative and regulatory documentation relevant to own state or territory.

You should use a variety of sources to gather information including training resources, workplace policies and procedures (if you are able to access these) and government and industry bodies.

You are required to provide information about the following points. You must prepare a written response to each point, which can be supported by example documentation as required. Ensure material is referenced appropriately.

You will need to discuss each of the following questions in your project:

1. What are the basic scope of services for a business activity statement (BAS) agent

providing payroll services?

2. What are award, enterprise agreements and industrial instruments?

3. Identify and explain at least 3 common organisational policy and procedures that affect

payroll. One of these policies and procedure must include the structure of authority in

organisations.

4. Provide a copy of a policy or procedure with your assessment submission.

5. In your own words, describe why industry codes of practice are relevant to payroll

operations

6. Describe the difference between manual and computerised payroll systems and provide

details of the payroll system that you currently use. If you do not currently use a payroll

system provide an overview and images or links to further information about a payroll

system.

7. Identify the fourteen legislative and record-keeping requirements that affect business

operation and reporting requirements

8. In your own words, describe each of the following ATO requirements:

a. Australian Business Number (ABN)

b. Payment summaries


8

c. Employment termination payments (ETPs)

d. Tax file number (TFN) declaration

9. What are the TPB requirements for:

a. The registration and scope of services documentation requirements for BAS

agents

b. Code of Professional Conduct

10. What are the 3 key requirements of taxation law that relate to payment systems?

11. Outline the key aspects for payroll of each of the following:

a. Routine:

i. Award payments

ii. Salary amount

iii. Salary packaging

iv. Superannuation guarantee

v. Super reporting

b. Non-routine:

i. Termination payments

ii. Super guarantee charge

Word limit

To complete this activity, you are required to submit a written response of a

Mid Report Approximately 1,000 words = 2 page typed report


9

PROJECT CHECKLIST

Project Checklist

Unit Code and Name:


For this assessment, the student must complete the written activity.

The written activity is a stand-alone activity that will allow the student to display the required knowledge and skills that are essential when deciding overall competency.

Student name:

Assessor name:

Did the Student provide evidence of their ability to:

Has the student satisfactorily completed

the written activity?Yes No

What are the basic scope of services for a business activity statement (BAS) agent providing payroll services?

What are award, enterprise agreements and industrial instruments?

Identify and explain at least 3 common organisational policy and procedures that affect payroll. One of these policies and procedure must include the structure of authority in organisations

In your own words, describe why industry codes of practice are relevant to payroll operations

Describe the difference between manual and computerised payroll systems

Identify the fourteen legislative and record-keeping requirements that affect business operation and reporting requirements

In your own words, describe each of the following ATO requirements:

Australian Business Number (ABN)

Payment summaries

Employment termination payments (ETPs)


10

Tax file number (TFN) declaration

What are the TPB requirements for: The registration and scope of services

documentation requirements for BAS agents

Code of Professional Conduct

What are the 3 key requirements of taxation law that relate to payment systems?

Outline the key aspects for payroll of each of the following: Routine:

o Award payments

o Salary amount

o Salary packaging

o Superannuation guarantee

o Super reporting

Non-routine:o Termination payments

o Super guarantee charge


Result Satisfactory Not Yet Satisfactory

Assessor Signature: Date:


11

2. THIRD-PARTY REPORT ACTIVITY

Instructions

The following task must be demonstrated in a safe environment where evidence gathered demonstrates consistent performance of typical activities experienced in the bookkeeping field of work and include access to:

Office equipment, technology, software and consumables required to establish and

maintain a payroll system, including:

o Workplace reference materials, such as procedural manuals and

organisational policy

o Actual or simulated payroll data

You will need to arrange a time with your Supervisor or Manager to complete this task. Your Supervisor or Manager should observe you completing each requirement of the task.

For this task you are to complete the following steps to demonstrate your ability to establish and maintain a payroll system.

Perform the following steps to establish the payroll requirements:

1. Assess the scope of payroll services that a BAS agent can provide and identify if you will

require independent expert advice. Document the scope assessment, and any

independent expert advice required.

2. Apply your knowledge of national employment standards, and legislative requirements

in regard to payroll payment. Document the application of these standards and

requirements.

3. Conduct some research to identify the relevant state and modern awards, employment

agreements, and details to be set up in the payroll system for individual employees.

Document the research conducted.

Complete the following steps to record the payroll data:

4. Using the complete data provided by the employee and employer, including identifying

and calculating data from time-recording systems for payments, configure the payroll

system. Provide evidence of the payroll system configuration.

5. Review the payroll data, identifying and clarifying discrepancies with designated

persons. Document any discrepancies including the clarification sought.

6. Accurately enter the employee pay period details in payroll system in line with source

data. Provide evidence of the employee pay period details.


12

Prepare and process payroll on at least one occasion through completion of the following steps, within the designated timeframe:

7. Using employee source data, accurately calculate, record and reconcile payroll according

to legislative requirements. Provide evidence of the calculation, recording and

reconciliation of payroll.

8. Reconcile the total payments for the pay period, and review and correct any

irregularities, or refer them to the designated persons for resolution. Provide evidence

of reconciliation, as well as recording any irregularities, including their resolution.

9. Obtain authorisation for the payroll and make the required arrangements for

individuals’ payments. Provide evidence of payroll authorisation, and requirements for

individual payments.

10. Distribute the individual pay advice. Provide evidence of the distribution of pay advice.

11. As required, identify legislative and organisational requirements relevant to the

employment termination processes and payment, seeking advice to interpret

requirements as required. Document these legislative and organisational requirements,

as well as any advice sought.

12. Produce and review the payroll records, storing them according to organisational policy

and security procedures. Provide a copy of the payroll records.

Complete the following steps to handle at least one payroll enquiry:

13. Respond to payroll enquiries, providing information according to organisational and

legislative requirement, and referring any enquiries which are outside your area of

responsibility or knowledge to the designated persons for resolution. Document all

payroll enquiries, including how they were responded to or where they were referred

to.

14. As required, provide additional information or complete follow-up action within the

designated timeframes. Document all additional information/follow-up action.

Maintain the payroll through completion of the following actions:

15. Maintain the information and record keeping relating to payroll function according to

current legislative and regulatory requirements. Provide/document the procedures for

the security of payroll records.

16. Prepare and reconcile the month-end and year-end payroll records to ensure

compliance with legislative and management deadlines and generate and distribute the

payroll reports. Provide all payroll records and reports.


13

17. Update the records and systems in line with salary reviews and other changes in

employment status. Provide evidence of record updates.

18. Establish back-up and disaster recovery systems for payroll. Provide evidence of the

back-up and disaster recovery systems.

19. Extract and apply BAS and instalment activity statement (IAS) data. Provide the BAS

statements and IAS data.

For all reports and information submitted for assessment, ensure that any personal/identifying information is redacted to comply with confidentiality requirements and the Privacy Act.


14

THIRD-PARTY ACTIVITY REPORT

Third-Party Activity Report

Unit Code and Name:


For this assessment, the student must complete the practical activity.

The practical activity is a stand-alone activity that will allow the student to display the required knowledge and skills that are essential when deciding overall competency.

Student name:

Supervisor name:

Did the Student provide evidence of their ability to:

Has the student satisfactorily completed

the practical activity?Yes No

Assess the scope of payroll services that a BAS agent can provide and identify if you will require independent expert advice. Document the scope assessment, and any independent expert advice required.

Apply your knowledge of national employment standards, and legislative requirements in regard to payroll payment. Document the application of these standards and requirements.

Conduct some research to identify the relevant state and modern awards, employment agreements, and details to be set up in the payroll system for individual employees. Document the research conducted.

Using the complete data provided by the employee and employer, including identifying and calculating data from time-recording systems for payments, configure the payroll system. Provide evidence of the payroll system configuration.

Review the payroll data, identifying and clarifying discrepancies with designated persons. Document any discrepancies including the clarification sought.

Accurately enter the employee pay period details in payroll system in line with source data. Provide evidence of the employee pay period details.

Using employee source data, accurately calculate, record and reconcile payroll according to legislative requirements. Provide evidence of the calculation, recording and reconciliation of payroll.

Reconcile the total payments for the pay period, and review


15

and correct any irregularities, or refer them to the designated persons for resolution. Provide evidence of reconciliation, as well as recording any irregularities, including their resolution. Obtain authorisation for the payroll and make the required arrangements for individuals’ payments. Provide evidence of payroll authorisation, and requirements for individual payments.

Distribute the individual pay advice. Provide evidence of the distribution of pay advice.

As required, identify legislative and organisational requirements relevant to the employment termination processes and payment, seeking advice to interpret requirements as required. Document these legislative and organisational requirements, as well as any advice sought.

Produce and review the payroll records, storing them according to organisational policy and security procedures. Provide a copy of the payroll records.

Respond to payroll enquiries, providing information according to organisational and legislative requirement, and referring any enquiries which are outside your area of responsibility or knowledge to the designated persons for resolution. Document all payroll enquiries, including how they were responded to or where they were referred to.

As required, provide additional information or complete follow-up action within the designated timeframes. Document all additional information/follow-up action.

Maintain the information and record keeping relating to payroll function according to current legislative and regulatory requirements. Provide/document the procedures for the security of payroll records.

Prepare and reconcile the month-end and year-end payroll records to ensure compliance with legislative and management deadlines and generate and distribute the payroll reports. Provide all payroll records and reports.

Update the records and systems in line with salary reviews and other changes in employment status. Provide evidence of record updates.

Establish back-up and disaster recovery systems for payroll. Provide evidence of the back-up and disaster recovery systems.

Extract and apply BAS and instalment activity statement (IAS) data. Provide the BAS statements and IAS data.



16


Supervisor Signature: Date:


17

3. SHORT ANSWER QUESTIONS

Instructions

Answer the questions below by writing in the space provided. If you require more space, use a blank sheet of paper. Alternatively, you may like to use Microsoft Word and print out your answers to each question.

What you will need

Research materials such as books, internet, magazines, workplace documentation etc. Access to legislative and regulatory documentation Your Learner Guide for this unit of competence

Word limit

Short Answer Responses

4 typed lines = 50 words, or 5 lines of handwritten text

Answer the following questions in writing.

1. List four sources you might access to obtain expert advice relating to payroll

2. What types of employee data need to be entered into a payroll system to configure

the system?


18

3. It important to accurately review payroll data and clarify any discrepancies. What

could inaccurate data lead to?

4. What is the source data commonly used to enter employee pay period details into a

payroll system?


19

5. List four self-management tasks you might perform to assist with conducting payroll

preparation within designated timeframes

6. What tasks will you need to conduct with employee source data, in line with

legislative requirements for payroll activities?


20

7. What will you need to do if you identify irregularities when reviewing a reconciled

total payment for a pay period?

8. Who will generally authorise a pay run?

9. What methods are used to distribute pay advice to employees?


21

10. Where could you access the legislative and organisational requirements which are

relevant to employment termination processes?

11. List at least five examples of the types of payroll records and reports which need to

be securely stored within organisations


22

12. What are two examples of frequent payroll enquiries you may need to respond to?

13. What is the general process for payroll enquiries?

14. Identify and outline the general and pay information which must be maintained

about employees, according to current legislative and regulatory requirements


23

15. At what times should you prepare and reconcile payroll records to ensure

compliance with legislative and management deadlines?

16. What procedures might be used to ensure the updating of records and systems in

line with salary reviews and other changes in employment status?


24

17. What will need to be considered when establishing a back-up and disaster recovery

system?

18. List eight examples of BAS and IAS data


25


26

SHORT ANSWER QUESTIONS CHECKLIST

Short Answer Questions Checklist

Unit Code and Name:


Student name:

Assessor name:

If questions are answered verbally, the assessor must write detailed answers in the sections provided below. The space below does not indicate the size of the answer anticipated. Keep typing and the space will expand. If answers are recorded separate to this document, they must be attached to the assessment documents.

Satisfactory response

Yes No

1List four sources you might access to obtain expert advice relating to payroll

2

What types of employee data need to be entered into a payroll system to configure the system?

3

It important to accurately payroll data and clarify any discrepancies. What could inaccurate data lead to?

4

What is the source data commonly used to enter employee pay period details into a payroll system?

5

List four self-management tasks you might perform to assist with conducting payroll preparation within designated timeframes

6

What tasks will you need to conduct with employee source data, in line with legislative requirements for payroll activities?

7

What will you need to do if you identify irregularities when reviewing a reconciled total payment for a pay period?

8

Who will generally authorise a pay run?


27

9

What methods are used to distribute pay advice to employees?

10

Where could you access the legislative and organisational requirements which are relevant to employment termination processes?

11

List at least five examples of the types of payroll records and reports which need to be securely stored within organisations

12

What are two examples of frequent payroll enquiries you may need to respond to?

13

What is the general process for payroll enquiries?

14

Identify and outline the general and pay information which must be maintained about employees, according to current legislative and regulatory requirements

15

At what times should you prepare and reconcile payroll records to ensure compliance with legislative and management deadlines?

16

What procedures might be used to ensure the updating of records and systems in line with salary reviews and other changes in employment status?

17

What will need to be considered when establishing a back-up and disaster recovery system?

18

List eight examples of BAS and IAS data



28


Assessor Signature: Date:


29

files.transtutors.com · web viewyour ability to recognise common principles and actively use...

Documents