Payroll administrator

Key information

  1. Status: Approved for delivery
  2. Reference: ST0073
  3. Version: 1.1
  4. Level: 3
  5. Typical duration to gateway: 18 months
  6. Typical EPA period: 4 months
  7. Maximum funding: £10000
  8. Route: Legal, finance and accounting
  9. Date updated: 31/03/2023
  10. Approved for delivery: 13 June 2018
  11. Lars code: 286
  12. EQA provider: Ofqual
  13. Example progression routes:
  14. Review:

    This apprenticeship standard will be reviewed after three years

Apprenticeship summary Occupational standard EPA plan
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Apprenticeship summary

Overview of the role

Setting up and operating the payroll within the organisation in which they are employed or on behalf of another organisation.

Occupation summary

This occupation is found in organisations delivering in-house payroll or in a payroll bureau, bookkeeping or accounting practice providing payroll as a service. The payroll administrator may sit within another business function, for example HR or Finance or may be a stand-alone role. The role may exist in the private, public or voluntary sector for businesses of varying sizes. The role delivers a customer service to employers, clients and those they employ, so both business and customer awareness are essential. 

The broad purpose of the occupation is to process the payroll for an organisation. The payroll administrator may carry out payroll tasks for their employer or on behalf of another organisation. Payroll tasks must be carried out in compliance with statutory regulations, contractual obligations and internal controls. Payroll processing tasks will be carried out using software, but a payroll administrator must also be able to perform these calculations manually. Payroll is not a regulated profession and there is no need for any professional body membership to undertake the role.

In their daily work, a payroll administrator carries out processing and changes that will result in the calculation of net pay.  This also includes changes as a result of life events.  The role requires interaction with internal and external stakeholders. These may include HR and Finance teams, clients and Government departments such as HMRC and The Pensions Regulator. A payroll administrator may work within a team, often reporting to a team leader or a manager. They may have sole admin responsibilities, for example when working in a bookkeeping practice. The work is often highly pressured to deliver accurate outputs to tight timescales such as weekly or monthly payroll outputs. To deliver a high-quality service under pressure, collaboration with colleagues and an ability to prioritise and be flexible is vital.

A payroll administrator will handle payroll queries and complaints from employees and other stakeholders. They may also be responsible for the accurate and timely completion of routine and non-routine payroll-related calculations and other information. Payroll is a constantly changing landscape so payroll administrators must keep up to date with key changes affecting payroll. This can include changes to legislation, guidance, or payroll software

 

Typical job titles include:

Assistant bookkeeper Bookkeeper Human resources and payroll administrator Human resources and payroll officer Payroll administrator Payroll advisor Payroll and reward administrator Payroll assistant Payroll associate Payroll bureau administrator Payroll bureau officer Payroll co-ordinator Payroll officer

Duties

  • Duty 1 undertake awareness activities to identify the business model and the sector in which it is operating. Examples may include private sector, public sector, in-house, payroll bureau, bookkeeping, agent etc, including the internal and external stakeholders so that the payroll service being delivered is suitable and appropriate for stakeholders’ needs in line with any Service Level Agreement that may exist
  • Duty 2 gather payroll-related information such as worker and payment details to ensure statutory and contractual payments can be made on time and accurately
  • Duty 3 create payroll records from the information gathered prior to payroll processing, updating and validating as appropriate using workplace systems and processes
  • Duty 4 process payroll data to ensure that workers are paid on time and accurately using payroll software and associated finance, HR and IT systems, as appropriate in the workplace. Whilst a working knowledge of systems and processes is essential, this must be underpinned by the ability to perform manual calculations
  • Duty 5 comply with payroll-related statutory and contractual obligations. Examples may include the statutory regulation and guidance surrounding Income Tax, National Insurance Contributions and workplace pensions, the employment law obligation to pay workers on time and the submission of payroll data to HMRC via Real Time Information (RTI)
  • Duty 6 adhere to organisational internal reporting deadlines and obligations using agreed systems and processes. Examples may include the use of computerised payroll software, spreadsheet packages such as MS Excel and payroll procedure manuals
  • Duty 7 communicate professionally and effectively with stakeholders internal and external to the payroll function, identifying the appropriate communication media for each situation. Examples may include ‘phone, face-to-face, E-Mail, video call etc
  • Duty 8 demonstrate in all actions and interactions the professional ethical standards relevant to the payroll profession, company values and role whilst adhering to legal requirements such as the principles of confidentiality
  • Duty 9 provide information, support and guidance to colleagues and stakeholders within the scope of the role in the pursuit of paying on time and accurately
  • Duty 10 identify the problem-solving techniques that apply in a given situation taking ownership through to resolution, escalating complex situations where appropriate
  • Duty 11 apply the effective and appropriate workplace systems and processes in line with organisational requirements within the constraints of data protection legislation, such as, the Data Protection Act
  • Duty 12 practice guided continuous self-learning and professional development to maintain and develop knowledge and skills in a profession that is constantly changing, for example through workplace learning, research and / or training courses

Apprenticeship summary

ST0073, payroll administrator level 3


This is a summary of the key things that you – the apprentice and your employer need to know about your end-point assessment (EPA). You and your employer should read the EPA plan for the full details. It has information on assessment method requirements, roles and responsibilities, and re-sits and re-takes.

What is an end-point assessment and why it happens

An EPA is an assessment at the end of your apprenticeship. It will assess you against the knowledge, skills, and behaviours (KSBs) in the occupational standard. Your training will cover the KSBs. The EPA is your opportunity to show an independent assessor how well you can carry out the occupation you have been trained for.

Your employer will choose an end-point assessment organisation (EPAO) to deliver the EPA. Your employer and training provider should tell you what to expect and how to prepare for your EPA. 

The length of the training for this apprenticeship is typically 18 months. The EPA period is typically 4 months.

The overall grades available for this apprenticeship are:

  • fail
  • pass
  • merit
  • distinction

When you pass the EPA, you will be awarded your apprenticeship certificate.

EPA gateway

The EPA gateway is when the EPAO checks and confirms that you have met any requirements required before you start the EPA. You will only enter the gateway when your employer says you are ready.



The gateway requirements for your EPA are:

  • achieved English and mathematics qualifications in line with the apprenticeship funding rules
  • for the professional discussion underpinned by portfolio, you must submit a portfolio of evidence

Assessment methods


Multiple choice test

You will complete a multiple-choice test. It will be open book, meaning you can have access to some books or reference materials.
 In the test you can have:

The apprentice can bring into the controlled knowledge test any tools, factcards and booklets they believe may be appropriate. This includes calculators.


The test will have 50 multiple-choice questions. You will have 120 minutes to complete it.






Professional discussion


You will have a professional professional discussion with an independent assessor. It will last 60 minutes. They will ask you at least 5 questions. The questions will be about certain aspects of your occupation. You need to compile a before the EPA gateway. You can use it to help answer the questions.





Project with report

You will complete a project and write a report. You will be asked to complete a project. The title and scope must be agreed with the EPAO at the gateway. The report should be a maximum of 3000 words (with a 10% tolerance).

You will have 8 weeks to complete the project and submit the business case to the EPAO.




You will have a question and answer session with an independent assessor to discuss the project. It will last 20 minutes. They will ask at least 4 questions.


Who to contact for help or more information

You should speak to your employer if you have a query that relates to your job.



You should speak to your training provider if you have any questions about your training or EPA before it starts.

You should receive detailed information and support from the EPAO before the EPA starts. You should speak to them if you have any questions about your EPA once it has started.


Reasonable adjustments


If you have a disability, a physical or mental health condition or other special considerations, you may be able to have a reasonable adjustment that takes this into account. You should speak to your employer, training provider and EPAO and ask them what support you can get. The EPAO will decide if an adjustment is appropriate.

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Details of the occupational standard

Occupation summary

This occupation is found in organisations delivering in-house payroll or in a payroll bureau, bookkeeping or accounting practice providing payroll as a service. The payroll administrator may sit within another business function, for example HR or Finance or may be a stand-alone role. The role may exist in the private, public or voluntary sector for businesses of varying sizes. The role delivers a customer service to employers, clients and those they employ, so both business and customer awareness are essential. 

The broad purpose of the occupation is to process the payroll for an organisation. The payroll administrator may carry out payroll tasks for their employer or on behalf of another organisation. Payroll tasks must be carried out in compliance with statutory regulations, contractual obligations and internal controls. Payroll processing tasks will be carried out using software, but a payroll administrator must also be able to perform these calculations manually. Payroll is not a regulated profession and there is no need for any professional body membership to undertake the role.

In their daily work, a payroll administrator carries out processing and changes that will result in the calculation of net pay.  This also includes changes as a result of life events.  The role requires interaction with internal and external stakeholders. These may include HR and Finance teams, clients and Government departments such as HMRC and The Pensions Regulator. A payroll administrator may work within a team, often reporting to a team leader or a manager. They may have sole admin responsibilities, for example when working in a bookkeeping practice. The work is often highly pressured to deliver accurate outputs to tight timescales such as weekly or monthly payroll outputs. To deliver a high-quality service under pressure, collaboration with colleagues and an ability to prioritise and be flexible is vital.

A payroll administrator will handle payroll queries and complaints from employees and other stakeholders. They may also be responsible for the accurate and timely completion of routine and non-routine payroll-related calculations and other information. Payroll is a constantly changing landscape so payroll administrators must keep up to date with key changes affecting payroll. This can include changes to legislation, guidance, or payroll software

 

Typical job titles include:

Assistant bookkeeper Bookkeeper Human resources and payroll administrator Human resources and payroll officer Payroll administrator Payroll advisor Payroll and reward administrator Payroll assistant Payroll associate Payroll bureau administrator Payroll bureau officer Payroll co-ordinator Payroll officer

Occupation duties

Duty KSBs

Duty 1 undertake awareness activities to identify the business model and the sector in which it is operating. Examples may include private sector, public sector, in-house, payroll bureau, bookkeeping, agent etc, including the internal and external stakeholders so that the payroll service being delivered is suitable and appropriate for stakeholders’ needs in line with any Service Level Agreement that may exist

K1 K2 K3 K4

S10

B1 B2 B6

Duty 2 gather payroll-related information such as worker and payment details to ensure statutory and contractual payments can be made on time and accurately

K9 K20 K23 K24 K25 K26 K27 K28

S1 S5 S8 S12

B2 B3 B4

Duty 3 create payroll records from the information gathered prior to payroll processing, updating and validating as appropriate using workplace systems and processes

K7 K9 K20 K23 K24 K25 K26 K27 K28

S1 S5 S8 S12

B2 B3 B4

Duty 4 process payroll data to ensure that workers are paid on time and accurately using payroll software and associated finance, HR and IT systems, as appropriate in the workplace. Whilst a working knowledge of systems and processes is essential, this must be underpinned by the ability to perform manual calculations

K7 K9 K20 K23 K24 K25 K26 K27 K28

S1 S3 S5 S8 S12

B2 B3 B4

Duty 5 comply with payroll-related statutory and contractual obligations. Examples may include the statutory regulation and guidance surrounding Income Tax, National Insurance Contributions and workplace pensions, the employment law obligation to pay workers on time and the submission of payroll data to HMRC via Real Time Information (RTI)

K4 K5 K6 K7 K8 K9 K10 K11 K12 K13 K14 K15 K16 K17 K18 K19 K20 K21 K22 K23 K24 K25 K26 K27 K28 K29 K30 K31 K32 K33 K35 K36

S1 S2 S4 S5 S6 S7 S8 S11 S12 S13

B2 B3 B4 B5 B6

Duty 6 adhere to organisational internal reporting deadlines and obligations using agreed systems and processes. Examples may include the use of computerised payroll software, spreadsheet packages such as MS Excel and payroll procedure manuals

K4 K5 K9 K20 K29 K30 K34 K35 K36

S4 S5 S6 S7 S8 S9 S11 S12 S13

B2 B3 B4 B5 B7

Duty 7 communicate professionally and effectively with stakeholders internal and external to the payroll function, identifying the appropriate communication media for each situation. Examples may include ‘phone, face-to-face, E-Mail, video call etc

K5 K9 K20 K23 K24 K25 K26 K27 K28 K29 K30 K31 K32 K36

S1 S2 S3 S4 S5 S7 S8 S9 S10 S11 S12 S13

B1 B3 B4 B7

Duty 8 demonstrate in all actions and interactions the professional ethical standards relevant to the payroll profession, company values and role whilst adhering to legal requirements such as the principles of confidentiality

K3 K4 K30 K36

S1 S2 S3 S4 S5 S6 S7 S8 S9 S10 S11 S12 S13

B1 B2 B4 B7

Duty 9 provide information, support and guidance to colleagues and stakeholders within the scope of the role in the pursuit of paying on time and accurately

K8 K9 K10 K11 K12 K13 K14 K15 K16 K17 K18 K19 K20 K21 K22 K23 K24 K25 K26 K27 K29 K30 K31 K32 K33 K34 K35 K36

S1 S2 S3 S5 S6 S7 S8 S9 S10 S11 S12 S13

B2 B3 B4 B7

Duty 10 identify the problem-solving techniques that apply in a given situation taking ownership through to resolution, escalating complex situations where appropriate

K8 K25 K26 K27 K28 K30 K32 K33 K34

S1 S3 S4 S5 S7 S8 S12 S13

B2 B3 B4 B7

Duty 11 apply the effective and appropriate workplace systems and processes in line with organisational requirements within the constraints of data protection legislation, such as, the Data Protection Act

K4 K5 K20 K23 K24 K25 K26 K27 K28 K29 K30 K32 K33 K34 K35 K36

S1 S2 S3 S5 S6 S7 S8 S9 S10 S12 S13

B2 B3 B4 B5 B6

Duty 12 practice guided continuous self-learning and professional development to maintain and develop knowledge and skills in a profession that is constantly changing, for example through workplace learning, research and / or training courses

K6 K7 K8 K9 K10 K11 K12 K13 K14 K15 K16 K17 K18 K19 K20 K21 K22 K23 K24 K25 K26 K27 K28 K29 K30 K31 K32 K33 K34 K35 K36

S1 S2 S3 S4 S5 S6 S7 S8 S9 S10 S13

B1 B2 B3 B4 B5 B6

KSBs

Knowledge

K1: how organisations operate including in terms of the UK sector in which they operate, the constraints and obligations that may apply as a result and how they are obliged to meet those obligations Back to Duty

K2: the differing role of the payroll department to an organisation’s operation within sectors including compliance with the laws of data protection and the right to confidentiality Back to Duty

K3: the importance of the ‘customer’ base within an organisation, such as, employees, clients etc Back to Duty

K4: how the payroll department interacts with other functions within the organisation. Examples may include accounts, pensions, IT, audit and HR Back to Duty

K5: how the payroll department interacts with other functions external to the organisation. Examples may include His Majesty's Revenue and Customs (HMRC) and The Pensions Regulator (TPR) Back to Duty

K6: the importance of legislation: including the Employment Rights Act 1996 and the Employment Rights (Northern Ireland) Order 1996 (Employment law), the Income Tax (Earnings and Pensions) Act 2003 ('Payroll law') and the Pensions Act 2008 and the Pensions (No. 2) Act (Northern Ireland) 2008 (Pension law specifically for workplace pensions / Auto-Enrolment) Back to Duty

K7: the impact of devolution on the payroll function, including the sharing of Income Tax regimes and the devolution of employment law Back to Duty

K8: the different types of workers that may be dealt with by the payroll function and how the differences impact the payroll function, including an Apprentice, Deemed workers, Self-employed, Pensioners, Workers, Office-holders and Volunteers Back to Duty

K9: the payroll treatment of worker type 'employee' and how this differs from other worker types for payroll tasks Back to Duty

K10: types of pay and how these are derived, including Gross, Taxable, NI’able, Pensionable, pay for the Apprenticeship Levy and pay for Student Loan deductions Back to Duty

K11: the purpose of the Full Payment Submission (FPS) and the Employer Payment Summary (EPS) in terms of payroll within the organisation and compliance with HMRC requirements Back to Duty

K12: the principles of making payments to subcontractors under the Construction Industry Scheme (CIS) including the verification process, gross payments, payments net of the standard rate and payments net of the higher rate Back to Duty

K13: the fundamental principles of Benefits-in-Kind, including payrolling, the interaction with Optional Remuneration Arrangements (OpRA) types A and B and year-end reporting obligations Back to Duty

K14: the principles of Court Orders in the United Kingdom including how the payroll function processes these using software Back to Duty

K15: Employer obligations for Gender Pay Gap Reporting under the Equality Act 2010, including which employers are required to report and the Gender Pay and Bonus Gap figures that must be reported for example: 1) the percentage of men and women in each hourly pay quarter and 2) mean (average) gender pay gap using hourly pay. Back to Duty

K16: the relevance of the State Pension for payroll, including the new State Pension (nSP) and basic State Pension (bSP) plus State Pension age reforms Back to Duty

K17: awareness of Additional Voluntary Contributions (AVCs) for pensions Back to Duty

K18: the UK system of employee pensions tax relief, including Net Pay Arrangement schemes, Relief at Source schemes, the Annual Allowance and the Lifetime Allowance Back to Duty

K19: the implications for payroll of pensioner payroll administration, including National Insurance Contributions Back to Duty

K20: workplace pensions and Auto-Enrolment, including the employer’s role in pension provision, staging or duties start date, the qualifying pension scheme, self-certification, declaration and re-declaration of compliance, employer duties for different workers, qualifying earnings and the Automatic-Enrolment processes, deferral, opt ins, opt outs and cessations, monitoring worker status and re-enrolment, communication obligations Back to Duty

K21: statutory leave entitlements and any payments that may be due, including, but not restricted to ,Statutory Adoption Leave and Pay, Statutory Paternity Leave and Pay, Statutory Shared Parental Leave and Pay and Statutory Parental Bereavement Leave and Pay Back to Duty

K22: statutory deductions, including Income Tax principles (including tax code suffixes and prefixes, rates and bands plus cumulative and non-cumulative operation of PAYE), National Insurance Contributions (including directors’) on all category letters and the Apprenticeship Levy Back to Duty

K23: new starter obligations for employees including the P45, the Starter Checklist and no or late P45/ Starter Checklist Back to Duty

K24: the employment law considerations that differentiate the employer’s right to make deductions from pay that are statutory, contractual and voluntary Back to Duty

K25: Statutory Sick Pay (SSP) and Statutory Maternity Pay (SMP), including the statutory leave entitlements and the manual calculation of any pay entitlement Back to Duty

K26: manual calculation of the following statutory deductions: Income Tax, calculated with reference to the Pay Adjustment and Taxable Pay Tables, National Insurance (not directors') calculated via the Exact Percentage Method on category letters A and H only, Pension contributions, as per workplace scheme rules and Student Loan deductions Back to Duty

K27: gross pay to net pay calculations including specified statutory payments and statutory deductions Back to Duty

K28: leaver obligations for employees in respect of the P45 and payments after leaving Back to Duty

K29: processes and obligations after the payroll run, including reconciliation of the payroll run, RTI submissions and obligations to internal and external organisations such as accounts, audit, pension schemes etc Back to Duty

K30: approaches to the statutory regulation and compliance of payroll processing by organisations Back to Duty

K31: the main taxation, Social Security, employment and pensions legislation as it applies at the workplace, including the obligation to comply and the consequences of non-compliance Back to Duty

K32: the regulatory bodies that publish compliance guidance that applies to payroll processing, including His Majesty's Revenue and Customs (HMRC) and The Pensions Regulator (TPR) Back to Duty

K33: the compliance and penalty regimes that apply to payroll processing, including Real Time Information (RTI) late filing and late reporting, late payment of PAYE liabilities, The Pension Regulator's 'Regulatory approach' regarding workplace pensions and underpayment of National Minimum Wage Back to Duty

K34: workplace, payroll, HR, pension and accounting systems and processes and how these support the payroll function to deliver timely and accurate payroll processing Back to Duty

K35: approaches to input and validation of data to output of payroll and accounting information using digital technology including at least one computerised payroll system Back to Duty

K36: approaches to the use of spreadsheets to complete payroll data analysis and communication of payroll information Back to Duty

Skills

S1: gather, analyse and process payroll data and information Back to Duty

S2: resolve different types of queries that may be presented from payroll customers such as employees, clients, management, explaining and documenting responses Back to Duty

S3: deal with complaints, following processes and escalating complex situations Back to Duty

S4: meet client or customer needs in line with service level agreements Back to Duty

S5: provide customer service using agreed systems and processes, taking ownership for work applying agreed processes for checking Back to Duty

S6: adhere to deadlines and process schedules both internal and statutory, mitigating the impact on the business, employees and clients of deadlines not being met by reprioritising tasks when dealing with conflicting or changing demands Back to Duty

S7: select appropriate media for communication etc recognising the advantages and risks related to each method Back to Duty

S8: escalate concerns relating to deadlines in a timely manner, suggesting solutions Back to Duty

S9: use the appropriate communication media for each stakeholder for each situation. Examples may include ‘phone, face-to-face, email and letters, communicating and engaging professionally, accurately and appropriately, respecting the principles of data protection and confidentiality Back to Duty

S10: Build and maintain trust and sound relationships with stakeholders to deliver quality payroll services Back to Duty

S11: develop and maintain strong working relationships with team colleagues, supporting and collaborating to achieve results, seeking advice when appropriate within parameters of the role Back to Duty

S12: use computerised payroll software and spreadsheet packages such as MS Excel Back to Duty

S13: use systems and processes to support the payroll function. Examples may include the provision of accounting information and the Real Time Information submissions to His Majesty's Revenue and Customs (HMRC) Back to Duty

Behaviours

B1: Display honesty & integrity in actions and approach to the sector, organisation and profession. Respects the ethical principles of confidentiality Back to Duty

B2: React and actively respond to business changes and challenges, demonstrating flexibility, maintaining high standards and seeking clarity in instructions Back to Duty

B3: Takes a positive approach to testing information, applying professional scepticism to identify and interpret payroll risks and problems. Examples may include considering statutory and contractual obligations and testing data against the facts Back to Duty

B4: Take ownership of problems through to resolution, recognising own remit and escalating as necessary Back to Duty

B5: Take responsibility for continuous personal and professional development, displaying self-motivation to keep up-to-date with knowledge and skills relevant to the job role Back to Duty

B6: Recognise the scope for sustainable outcomes in their actions and approaches to the role, performing duties respecting environmental good practice (specific to both the occupation and those recognised externally). This may be, for example, prioritising practices that contribute to minimising or reversing climate change such as promoting the use of online payslips Back to Duty

B7: Work within the role parameters, understanding personal impact on other team members and the wider team including in respect of equity, diversity and inclusion Back to Duty

Qualifications

English and Maths

Apprentices without level 2 English and maths will need to achieve this level prior to taking the End-Point Assessment. For those with an education, health and care plan or a legacy statement, the apprenticeship’s English and maths minimum requirement is Entry Level 3. A British Sign Language (BSL) qualification is an alternative to the English qualification for those whose primary language is BSL.

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End-point assessment plan

V1.1

Introduction and overview

This document explains the requirements for end-point assessment (EPA) for the payroll administrator apprenticeship. End-point assessment organisations (EPAOs) must follow this when designing and delivering the EPA.

Payroll administrator apprentices, their employers and training providers should read this document.

An approved EPAO must conduct the EPA for this apprenticeship. Employers must select an approved EPAO from the Education and Skills Funding Agency’s Register of end-point assessment organisations (RoEPAO).

A full-time apprentice typically spends 18 months on-programme (this means in training before the gateway) working towards competence as a payroll administrator. All apprentices must spend at least 12 months on-programme. All apprentices must complete the required amount of off-the-job training specified by the apprenticeship funding rules.

This EPA has 3 assessment methods.

The grades available for each assessment method are:

Assessment method 1 - knowledge test - underpinning concepts:

  • fail
  • pass
  • distinction

Assessment method 2 - professional discussion underpinned by portfolio:

  • fail
  • pass
  • distinction

Assessment method 3 - project report with project output:

  • fail
  • pass
  • distinction

The result from each assessment method is combined to decide the overall apprenticeship grade. The following grades are available for the apprenticeship:

  • fail
  • pass
  • merit
  • distinction

EPA summary table

On-programme - typically 18 months

The apprentice must complete training to develop the knowledge, skills and behaviours (KSBs) of the occupational standard.

The apprentice must complete training towards English and maths qualifications in line with the apprenticeship funding rules.

The apprentice must compile a portfolio of evidence.
End-point assessment gateway

The employer must be content that the apprentice is working at or above the occupational standard.

The apprentice’s employer must confirm that they think the apprentice:

  • is working at or above the occupational standard as a payroll administrator
  • has the evidence required to pass the gateway and is ready to take the EPA

The apprentice must have achieved English and maths qualifications in line with the apprenticeship funding rules.

For the professional discussion underpinned by portfolio the apprentice must submit a portfolio of evidence.

The apprentice must submit any policies and procedures as requested by the EPAO.

End-point assessment - typically 4 months

Grades available for each assessment method:

Knowledge test - underpinning concepts

  • fail
  • pass
  • distinction

Professional discussion underpinned by portfolio

  • fail
  • pass
  • distinction

Project report with project output

  • fail
  • pass
  • distinction

Overall EPA and apprenticeship can be graded:

    • fail
    • pass
    • merit
    • distinction
Re-sits and re-takes
  • Re-take and re-sit grade cap: distinction
  • Re-sit timeframe: typically 1 months
  • Re-take timeframe: typically 2 months

Duration of end-point assessment period

The EPA will be taken within the EPA period. The EPA period begins when the EPAO confirms the gateway requirements are met and is typically 4 months.

The expectation is that the EPAO will confirm the gateway requirements are met and the EPA begins as quickly as possible.

EPA gateway

The apprentice’s employer must confirm that they think their apprentice is working at or above the occupational standard. The apprentice will then enter the gateway. The employer may take advice from the apprentice's training provider(s), but the employer must make the decision.

The apprentice must meet the gateway requirements before starting their EPA.

These are:

  • achieved English and maths qualifications in line with the apprenticeship funding rules.
  • for the professional discussion underpinned by portfolio the apprentice must submit: portfolio of evidence

For the professional discussion underpinned by portfolio:

  • apprentices must compile a portfolio of evidence during the on-programme period of the apprenticeship
  • it must contain evidence related to the KSBs that will be assessed by the professional discussion
  • the portfolio of evidence will typically contain 15 discrete pieces of evidence
  • evidence must be mapped against the KSBs
  • evidence may be used to demonstrate more than one KSB; a qualitative as opposed to quantitative approach is suggested
  • evidence sources may include:- video or audio extracts (these should be a maximum of a continuous 5 minutes in length for each clip and a maximum of 3 clips; and the apprentice must be in view and identifiable). Files must be limited to 1GB
  • written statements
  • project plans from projects they have completed during the apprenticeship (this should not include the project to be undertaken for end-point assessment
  • reports; minutes
  • presentations
  • feedback from managers, supervisors or peers (any employer or peer contributions should focus on only direct observation of evidence (for example witness statements) rather than opinions)
  • redacted payroll policies, data and calculations written or supported by the apprentice
  • performance reviews

The apprentice must submit any policies and procedures as requested by the EPAO.

Order of assessment methods

The assessment methods can be delivered in any order.

The result of one assessment method does not need to be known before starting the next.

Knowledge test - underpinning concepts

Overview

In the knowledge test - underpinning concepts, the apprentice answers questions in a controlled and invigilated environment. It gives the apprentice the opportunity to demonstrate the knowledge mapped to this assessment method.

Rationale

This EPA method is being used because :

  • The test allows for the efficient testing of a large amount of knowledge in relation to payroll calculations. It allows for flexibility in terms of when, where and how it is taken and does not require independent assessor time, so it reduces cost. It enables the assessment of larger volumes of apprentices to be assessed at the same time
  • Accurate determination of payroll involves a wide range of fact-based evidence. The ability to both comprehend the payroll landscape and apply this to payroll issues is key to occupational competence. A multiple-choice test is an efficient and reliable way of ascertaining the apprentice has the requisite knowledge and skills
  • Note - many of the knowledge elements assessed by this method are tax-year related, therefore, the Knowledge Test should reflect the legislation, rates and thresholds appropriate to the date on which the test is taken. This is regardless of whether on-programme learning was based on legislation, rates and thresholds in a previous tax year

Delivery


The knowledge test - underpinning concepts must be structured to give the apprentice the opportunity to demonstrate the knowledge mapped to this assessment method to the highest available grade.

The test can be computer or paper based.

The test will consist of 50 multiple-choice questions.

Multiple-choice questions must have four options, including one correct answer.

The apprentice must be given at least 10 days’ notice of the date and time of the test.

Test administration

The apprentice must have 120 minutes to complete the test.

The test is open book which means that the apprentice can refer to reference books or materials whilst taking the test.

During the knowledge test, to provide resources available in a typical working environment, the apprentice must be allowed access to the Internet for research purposes, but not social networking sites.

The following equipment is allowed to be used during the test:

The apprentice can bring into the controlled knowledge test any tools, factcards and booklets they believe may be appropriate. This includes calculators.

The test must be taken in the presence of an invigilator who is the responsibility of the EPAO. The EPAO must have an invigilation policy setting out how the test must be conducted. It must state the ratio of apprentices to invigilators for the setting and allow the test to take place in a secure way.

The EPAO must verify the apprentice’s identity and ensure invigilation of the apprentice for example, with 360-degree cameras and screen sharing facilities.

The EPAO is responsible for the security of the test including the arrangements for on-line testing. The EPAO must ensure that their security arrangements maintain the validity and reliability of the test.

Marking

The test must be marked by an independent assessor or marker employed by the EPAO. They must follow a marking scheme produced by the EPAO. Marking by computer is allowed where question types support this.

A correct answer gets 1 mark.

Any incorrect or missing answers get zero marks.

The EPAO is responsible for overseeing the marking of the test.

Assessment location

The apprentice must take the test in a suitably controlled and invigilated environment that is a quiet room, free from distractions and influence. The EPAO must check the venue is suitable.

The test can take place remotely if the appropriate technology and systems are in place to prevent malpractice.

Question and resource development

The EPAO must develop a purpose-built assessment specification and question bank. It is recommended this is done in consultation with employers of this occupation. The EPAO should maintain the security and confidentiality of EPA materials when consulting with employers. The assessment specification and question bank must be reviewed at least once a year to ensure they remain fit-for-purpose.    

The assessment specification must be relevant to the occupation and demonstrate how to assess the KSBs mapped to this assessment method. The EPAO must ensure that questions are refined and developed to a high standard. The questions must be unpredictable. A question bank of sufficient size will support this.  

The EPAO must ensure that the apprentice has a different set of questions in the case of re-sits or re-takes.

The EPAO must produce the following materials to support the test:

  • assessment materials for independent assessors and markers which includes:
    • training materials
    • administration materials
    • moderation and standardisation materials
    • guidance materials
    • grading guidance
    • test specification
    • sample test and mark schemes
    • live tests and mark schemes
    • question bank
  • EPA guidance for the apprentice and the employer

The EPAO must ensure that the EPA materials are subject to quality assurance procedures including standardisation and moderation.

Professional discussion underpinned by portfolio

Overview

In the professional discussion, an independent assessor and apprentice have a formal two-way conversation. It gives the apprentice the opportunity to demonstrate the KSBs mapped to this assessment method.

The apprentice can refer to and illustrate their answers with evidence from their portfolio of evidence.

Rationale

The rationale for this assessment method is: .

  • It is a holistic assessment method, allowing the apprentice to evidence KSBs in an integrated way
  • It allows for a related yet diverse range of payroll activities at the workplace to be evidenced
  • It provides a cost-effective assessment, as it may make use of the apprentice’s employer’s workplace, or may be undertaken remotely
  • It also allows the apprentice to demonstrate evidence that they can perform the role in a different context or at large/small organisations in order to evidence transferable skills
  • It allows the apprentice to reference experience gained as part of the on-programme journey
  • It can be used for synoptic assessment of the KSBs assessed by this method as they apply at the apprentice's workplace
  • This method also helps assess the apprentice’s understanding of the payroll concepts required at this level that cannot readily be observed or may take too long to observe

Delivery

The professional discussion must be structured to give the apprentice the opportunity to demonstrate the KSBs mapped to this assessment method to the highest available grade.

An independent assessor must conduct and assess the professional discussion.

The purpose of the independent assessor's questions will be to assess the apprentice's competence and excellence covering the KSBs assigned to this method. For that reason, the discussion must be structured to allow active participation and listening.

The EPAO must give an apprentice 10 days' notice of the professional discussion.

The independent assessor must have at least 1 weeks to review the supporting documentation.

The apprentice must have access to their portfolio of evidence during the professional discussion.

The apprentice can refer to and illustrate their answers with evidence from their portfolio of evidence however, the portfolio of evidence is not directly assessed.

The professional discussion must last for 60 minutes. The independent assessor can increase the time of the professional discussion by up to 10%. This time is to allow the apprentice to respond to a question if necessary.

The independent assessor must ask at least 5 questions. The independent assessor must use the questions from the EPAO’s question bank. Follow-up questions are allowed where clarification is required.

The independent assessor must make the grading decision.

The independent assessor must keep accurate records of the assessment. They must record:

  • the apprentice’s answers to questions
  • the KSBs demonstrated in answers to questions
  • the grade achieved 

Assessment location

The professional discussion must take place in a suitable venue selected by the EPAO for example, the EPAO’s or employer’s premises.

The professional discussion can be conducted by video conferencing. The EPAO must have processes in place to verify the identity of the apprentice and ensure the apprentice is not being aided.

The professional discussion should take place in a quiet room, free from distractions and influence.

Question and resource development

The EPAO must develop a purpose-built assessment specification and question bank. It is recommended this is done in consultation with employers of this occupation. The EPAO must maintain the security and confidentiality of EPA materials when consulting with employers. The assessment specification and question bank must be reviewed at least once a year to ensure they remain fit-for-purpose.

The assessment specification must be relevant to the occupation and demonstrate how to assess the KSBs mapped to this assessment method. The EPAO must ensure that questions are refined and developed to a high standard. The questions must be unpredictable. A question bank of sufficient size will support this.

The EPAO must ensure that the apprentice has a different set of questions in the case of re-sits or re-takes.

The EPAO must produce the following materials to support the professional discussion underpinned by portfolio:

  • independent assessor assessment materials which include:
    • training materials
    • administration materials
    • moderation and standardisation materials
    • guidance materials
    • grading guidance
    • question bank
  • EPA guidance for the apprentice and the employer

The EPAO must ensure that the EPA materials are subject to quality assurance procedures including standardisation and moderation.

Project report with project output

Overview

A project involves the apprentice completing a significant and defined piece of work that has a real business application and benefit. The project must meet the needs of the employer’s business and be relevant to the apprentice’s occupation and apprenticeship.

This assessment method has 2 components:

  • project with a project output

  • question and answer session

Together, these components give the apprentice the opportunity to demonstrate the KSBs mapped to this assessment method. They are assessed by an independent assessor.

Rationale

This assessment method is being used because:

this is a holistic method of assessment of multiple KSBs across a range of duties performed at the workplace.

The project report method has been selected as it provides the opportunity to assess a wide range of knowledge, skills, and behaviours over a time period not possible through direct observation. A project allows the apprentice to analyse routine payroll issues, draw their conclusions and provide evidence of how they carried out the necessary activities. This replicates the typical real-world environment, and other methods such as observation and questioning would be difficult to use due to the payroll activities taking place over a longer time period than can be supported in a cost- effective way.

The question and answer element allows the apprentice additional opportunity to explain their work, any challenges they faced in relation to the KSBs mapped to the method and how they responded to them. This provides further opportunity to attain the highest level grading for the Assessment Method.

Delivery

The apprentice’s project must be based on organisational payroll administration from start of employment to finish of employment including manual calculations, communication of technical concepts and stakeholder engagement.

The project report must include detailed evidence of the following activities:

  • Calculation of different types of pay related to the KSBs mapped to this method
  • Manual calculation of statutory deductions related to the KSBs mapped to this method
  • Gross to net calculations
  • Population of payslips in a variety of contexts related to the KSBs mapped to this method

To ensure the project allows the apprentice to meet the KSBs mapped to this assessment method to the highest available grade, the EPAO should sign-off the project’s title and scope at the gateway to confirm it is suitable. The EPAO must refer to the grading descriptors to ensure that projects are pitched appropriately.

The project output must be in the form of a report.

The apprentice must start the project after the gateway. The employer should ensure the apprentice has the time and resources, within the project period, to plan and complete their project.

The apprentice may work as part of a team to complete the project, which could include internal colleagues or technical experts. The apprentice must however, complete their project report unaided and it must be reflective of their own role and contribution. The apprentice and their employer must confirm this when the report is submitted.

Component 1: Project report with project output

The report must include at least:

• executive summary

• an introduction - the project objectives

• the scope of the project

• description of the workplace and an overview of how these link to the KSBs assessed by this method

• information gathered / findings

• project outcomes and how these outcomes were achieved

• project conclusions.

Appendices.

  • Evidence of manual calculations
  • Populated payslips - redacted as necessary where real employees are referenced
  • Relevant supporting data used in competing the project

The project report must have a word count of 3000 words. A tolerance of 10% above or below is allowed at the apprentice’s discretion. Appendices, references and diagrams are not included in this total. The apprentice must produce and include a mapping in an appendix, showing how the report evidences the KSBs mapped to this assessment method.

The apprentice must complete and submit the report to the EPAO by the end of week 8 of the EPA period.

Component 2: Question and answer session

The question and answer session must be structured to give the apprentice the opportunity to demonstrate the KSBs mapped to this assessment method to the highest available grade.

The apprentice must be questioned about their project and report.

The question and answer session must last for 20 minutes. The independent assessor must use the full time available for questioning and they can increase the total time by up to 10%. This time is to allow the apprentice to respond to a question if necessary.

The independent assessor must ask at least 4 questions. They must use the questions from their EPAO’s question bank or create their own questions in line with the EPAO’s training. Follow up questions are allowed where clarification is required.

The purpose of the independent assessor's questions is:

  • to verify that the activity was completed by the apprentice
  • to seek clarification where required
  • to assess those KSBs that the apprentice did not have the opportunity to demonstrate with the report, although these should be kept to a minimum
  • to assess level of competence against the grading descriptors

The independent assessor must have at least 1 weeks to review the project report before the question and answer session, to allow them to prepare questions.

The apprentice must be given at least 10 days’ notice of the question and answer session.

Assessment decision

The independent assessor must make the grading decision. They must assess the project components holistically when deciding the grade.

The independent assessor must keep accurate records of the assessment. They must record:

  • the KSBs demonstrated in the report and question and answer session
  • the apprentice’s answers to questions
  • the grade achieved

Assessment location

The question and answer session must take place in a suitable venue selected by the EPAO for example, the EPAO’s or employer’s premises. It should take place in a quiet room, free from distractions and influence.

The question and answer session can be conducted by video conferencing. The EPAO must have processes in place to verify the identity of the apprentice and ensure the apprentice is not being aided.

Question and resource development

The EPAO must develop a purpose-built assessment specification and question bank. It is recommended this is done in consultation with employers of this occupation. The EPAO should maintain the security and confidentiality of EPA materials when consulting with employers. The assessment specification and question bank must be reviewed at least once a year to ensure they remain fit-for-purpose.

The assessment specification must be relevant to the occupation and demonstrate how to assess the KSBs mapped to this assessment method. The EPAO must ensure that questions are refined and developed to a high standard. The questions must be unpredictable. A question bank of sufficient size will support this.

The EPAO must ensure that the apprentice has a different set of questions in the case of re-sits or re-takes.

EPAO must produce the following materials to support the project:

  • independent assessor EPA materials which include:
    • training materials
    • administration materials
    • moderation and standardisation materials
    • guidance materials
    • grading guidance
    • question bank
  • EPA guidance for the apprentice and the employer

The EPAO must ensure that the EPA materials are subject to quality assurance procedures including standardisation and moderation.

Grading

Professional discussion underpinned by portfolio

Fail - does not meet pass criteria

Theme
KSBs
Pass
Apprentices must demonstrate all the pass descriptors
Distinction
Apprentices must demonstrate all the pass descriptors and all of the distinction descriptors
Business and Customer Awareness
K1 K2 K3

Describes how organisations operate including in terms of the UK sector in which they operate, the constraints and obligations that may apply as a result and how they are obliged to meet those obligations (K1)

Explains the differing role of the payroll department to an organisation’s operation within sectors including compliance with the laws of data protection and the right to confidentiality (K2)

Outlines the importance of the ‘customer’ base within the organisation, such as, employees, clients etc within an organisation.(K3)

 

N/A
Regulation, Compliance and Professional Development
K31 B5

Describes the main taxation, Social Security, employment and pensions legislation as it applies at the workplace, including the obligation to comply and the consequences of non-compliance (K31, B5)

N/A
Team Working and Collaboration
S8 S11 B4

Describes how they escalate concerns relating to deadlines in a timely manner, suggesting solutions, taking ownership of problems through to resolution. (S8,B4)

Describes how they develop and maintain strong working relationships with team colleagues, supporting and collaborating to achieve results, seeking advice when appropriate within parameters of the role (S11)

 

Evaluates how they approach payroll administration problems to achieve timely and accurate payroll processing, collaborating with team colleagues (S8,S11,B4)
Ethics and Integrity
S10 B1 B2 B6

Describes how they have built and maintained trust and sound relationships with stakeholders to deliver quality payroll services in line with ethical requirements of the payroll profession and environmental good practice to support business changes and challenges (S10, B1, B2, B6)

 

 
Proactivity
S2 S3

Describes how they have resolved different types of queries and complaints when presented, detailing where they have had to escalate issues (S2, S3)

 

Compares and contrasts how they have resolved different types of queries and complaints when presented detailing where they have had to escalate issues (S2,S3) 

 

Project report with project output

Fail - does not meet pass criteria

Theme
KSBs
Pass
Apprentices must demonstrate all the pass descriptors
Distinction
Apprentices must demonstrate all the pass descriptors and all of the distinction descriptors
Payroll (Technical)
K9 K23 K24 K25 K26 K28

Demonstrates how they undertake the payroll treatment of worker type 'employee' and how this differs from other worker types for payroll tasks (K9)

Demonstrates how they undertake assurance of new starter obligations for employees including the P45, the Starter Checklist and no or late P45/ Starter Checklist (K23)

Demonstrates the employment law considerations that differentiate the employer's right to make deductions from pay that are statutory, contractual and voluntary (K24)

Demonstrates how they process Statutory Sick Pay (SSP) and Statutory Maternity Pay (SMP) manual calculations, including the statutory leave entitlements (K25)

Demonstrates how they undertake manual calculation of the following statutory deductions: Income Tax, calculated with reference to the Pay Adjustment and Taxable Pay Tables, National Insurance (not directors') calculated via the Exact Percentage Method on category letters A and H only, Pension contributions, as per workplace scheme rules and Student Loan deductions (K26)

Demonstrates recognition of leaver obligations for employees in respect of the P45 and payments after leaving (K28)

Evaluates the payroll function’s actions when administering deductions that are statutory, contractual, and / or voluntary and their impact on net pay (K24)
Systems and Processes
K36 S12

Describes approaches to the use of spreadsheets to complete payroll data analysis and communication of payroll information (K36)

Demonstrates how they use computerised payroll software and spreadsheet packages such as MS Excel (S12)

 

Compares and contrasts alternative approaches to the use of software functionality and spreadsheets in payroll administration tasks (K36, S12)
Planning and Prioritisation
S6

Demonstrates how they adhere to deadlines and process schedules both internal and statutory, mitigating the impact on the business, employees and clients of deadlines not being met by reprioritising tasks when dealing with conflicting or changing demands (S6)

Evaluates how they provide customer service and adhere to deadlines, mitigating the impact on the business, employees and clients of deadlines not being met by reprioritising tasks when dealing with conflicting or changing demands (S6)
Analysis, Data and Professional Scepticism
K30 K32 S1 B3

Outlines the regulatory bodies that publish compliance guidance that applies to payroll processing, including His Majesty's Revenue and Customs (HMRC) and The Pensions Regulator (TPR) (K32)

Demonstrates how they gather, analyse and process payroll data and information in compliance with statutory regulation, applying professional scepticism to identify and interpret payroll risks and problems (K30,S1, B3)

 

Evaluates the organisation’s approach to identifying and interpreting payroll risks and problems (S1,B3)
Uses Systems and Processes
K29 K34 K35 S5 S13

Describes and demonstrates the processes and obligations after the payroll run, including reconciliation of the payroll run, Real Time Information (RTI) submissions to His Majesty's Revenue and Customs (HMRC) and obligations to internal and external organisations such as accounts, audit, pension schemes etc (K29 S13)

Describes workplace, payroll, HR, pension and accounting systems and processes and how these support the payroll function to deliver timely and accurate payroll processing (K34)

Describes approaches to input and validation of data to output of payroll and accounting information using digital technology including at least one computerised payroll system (K35)

Explains how they provide customer service using agreed systems and processes, taking ownership for work applying agreed processes for checking (S5)

 

 

 

 

N/A
Produces Quality and Accurate Information
K27 S4

Demonstrates how they undertake gross pay to net pay calculations including specified statutory payments and statutory deductions in line with service level agreements (K27, S4)

 

 

N/A
Communication and Engagement
K4 K5 S7 S9 B7

Explains how the payroll department interacts with other functions within and outside the organisation, working within the parameters of the role including in respect of equity, diversity and inclusion.  (K4, K5, B7)

Describes how they select and use the appropriate communication media for each stakeholder for each situation, recognising the advantages and disadvantages of each (S7)

Communicates and engages professionally, accurately and appropriately, respecting the principles of data protection and confidentiality (S9)

 

 

Evaluates how they select and use the appropriate communication media for each stakeholder for each situation (S7)

Details how the principles of data protection and confidentiality are respected (S9)

Knowledge test - underpinning concepts

Grade Minimum marks required Maximum marks required
Fail 0 34
Pass 35 41
Distinction 42 50

Overall EPA grading

Performance in the EPA determines the apprenticeship grade of:

    • fail
    • pass
    • merit
    • distinction

An independent assessor must individually grade the: professional discussion underpinned by portfolio and project report with project output in line with this EPA plan.

The EPAO must combine the individual assessment method grades to determine the overall EPA grade.

If the apprentice fails one or more assessment methods, they will be awarded an overall fail. 

To achieve an overall pass, the apprentice must achieve at least a pass in all the assessment methods. To achieve an overall EPA ‘merit,’ the apprentice must achieve a pass in one assessment method and a distinction in each of the remaining assessment methods.To achieve an overall EPA ‘distinction,’ the apprentice must achieve a distinction in the Knowledge Test Professional Discussion and Project.

Grades from individual assessment methods must be combined in the following way to determine the grade of the EPA overall.

Knowledge test - underpinning concepts Professional discussion underpinned by portfolio Project report with project output Overall Grading
Fail Any grade Any grade Fail
Any grade Fail Any grade Fail
Any grade Any grade Fail Fail
Pass Pass Pass Pass
Pass Distinction Pass Pass
Pass Pass Distinction Pass
Distinction Pass Pass Pass
Pass Distinction Distinction Merit
Distinction Distinction Pass Merit
Distinction Pass Distinction Merit
Distinction Distinction Distinction Distinction

Re-sits and re-takes

Apprentices who fail one or more EPA method(s) can take a re-sit or a re-take at the employer’s discretion. The apprentice’s employer needs to agree that a re-sit or re-take is appropriate. A re-sit does not need further learning, whereas a re-take does.

Apprentices should have a supportive action plan to prepare for a re-sit or a re-take.

The employer and EPAO agree the timescale for a re-sit or re-take. A re-sit is typically taken within 1 months of the EPA outcome notification. The timescale for a re-take is dependent on how much re-training is required and is typically taken within 2 months of the EPA outcome notification.

Failed EPA methods must be re-sat or re-taken within a 6-month period from the EPA outcome notification, otherwise the entire EPA will need to be re-sat or re-taken in full.

Re-sits and re-takes are not offered to apprentices wishing to move from pass to a higher grade.

An apprentice will get a maximum EPA grade of distinction for a re-sit or re-take, unless the EPAO determines there are exceptional circumstances.

Roles and responsibilities

Roles Responsibilities

Apprentice

As a minimum, the apprentice should:

  • participate in and complete on-programme training to meet the KSBs as outlined in the occupational standard for a minimum of 12 months
  • complete the required amount of off-the-job training specified by the apprenticeship funding rules and as arranged by the employer and training provider
  • understand the purpose and importance of EPA
  • meet the gateway requirements 
  • undertake the EPA  

 

Employer

As a minimum, the apprentice's employer must:

  • select the EPAO and training provider 
  • work with the training provider (where applicable) to support the apprentice in the workplace and to provide the opportunities for the apprentice to develop the KSBs
  • arrange and support off-the-job training to be undertaken by the apprentice 
  • decide when the apprentice is working at or above the occupational standard and is ready for EPA 
  • ensure that supporting evidence required at the gateway is submitted in line with this EPA plan 
  • liaise with the training provider and EPAO to ensure the EPA is booked in a timely manner

Post-gateway, the employer must: 

  • confirm arrangements with the EPAO for the EPA (who, when, where) in a timely manner (including providing access to any employer-specific documentation as required, for example company policies)
  • ensure that the EPA is scheduled with the EPAO for a date and time which allows the opportunity for the apprentice to be assessed against the KSBs 
  • remain independent from the delivery of the EPA
  • ensure the apprentice is given sufficient time away from regular duties to prepare for, and complete all post-gateway elements of the EPA, and that any required supervision during this time (as stated within this EPA plan) is in place
  • where the apprentice is assessed in the workplace, ensure that the apprentice has access to the resources used on a regular basis 
  • pass the certificate to the apprentice upon receipt from the EPAO

EPAO

As a minimum, the EPAO must:  

  • conform to the requirements of this EPA plan and deliver its requirements in a timely manner 
  • conform to the requirements of the register of end-point assessment organisations (RoEPAO) 
  • conform to the requirements of the external quality assurance provider (EQAP) for this apprenticeship 
  • understand the occupational standard 
  • make the EPA contractual arrangements, including agreeing the price of the EPA 
  • develop and produce assessment materials as detailed for each assessment method in this EPA plan 
  • appoint qualified and competent independent assessors in line with the requirements of this EPA plan to conduct assessments and oversee their working 
  • appoint administrators (and invigilators where required) to administer the EPA  
  • provide training for independent assessors in terms of good assessment practice, operating the assessment tools and grading 
  • provide information, advice, guidance and documentation to enable apprentices, employers and training providers to prepare for the EPA 
  • confirm all gateway requirements have been met as quickly as possible 
  • arrange for the EPA to take place, in consultation with the employer 
  • ensure that the apprentice has access to the required resources and liaise with the employer to agree this if necessary, where the apprentice is not assessed in the workplace 
  • develop and provide assessment recording documentation to ensure a clear and auditable process is in place for providing assessment decisions and feedback to stakeholders 
  • have no direct connection with the apprentice, their employer or training provider in all instances; there must be no conflict of interest 
  • have policies and procedures for internal quality assurance (IQA), and maintain records of IQA activity and moderation for external quality assurance (EQA) purposes 
  • deliver induction training for independent assessors, and for invigilators and markers (where used) 
  • undertake standardisation activity on this apprenticeship for an independent assessor before they conduct an EPA for the first time, if the EPA is updated and periodically (a minimum of annually) 
  • manage invigilation of the apprentice to maintain security of the assessment in line with the EPAO’s malpractice policy 
  • verify the identity of the apprentice  
  • use language in the development and delivery of the EPA that is appropriate to the level of the occupational standard 

Independent assessor

As a minimum, an independent assessor must: 

  • have the competence to assess the apprentice at the level of this apprenticeship and hold any required qualifications and experience in line with the requirements of the independent assessor as detailed in the IQA section of this EPA plan 
  • understand the occupational standard and the requirements of this EPA 
  • have, maintain and be able to evidence, up-to-date knowledge and expertise of the occupation 
  • deliver the end-point assessment in-line with this EPA plan 
  • comply with the IQA requirements of the EPAO 
  • have no direct connection or conflict of interest with the apprentice, their employer or training provider; in all instances; there must be no conflict of interest 
  • attend induction training 
  • attend standardisation events when they start working for the EPAO, before they conduct an EPA for the first time and a minimum of annually for this apprenticeship  
  • assess each assessment method, as determined by the EPA plan  
  • assess the KSBs assigned to each assessment method, as shown in the mapping of KSBs to assessment methods in this EPA plan  
  • make the grading decisions 
  • record and report assessment outcome decisions, for each apprentice, following instructions and using assessment recording documentation provided by the EPAO, in a timely manner 
  • use language in the development and delivery of the EPA that is appropriate to the level of the occupational standard 
  • mark open (constructed) test answers accurately according to the EPAO’s mark scheme and procedures 

Training provider

As a minimum, the training provider must: 

  • work with the employer and support the apprentice during the off-the-job training to provide the opportunities to develop the KSBs as listed in the occupational standard 
  • conduct training covering the KSBs agreed as part of the Commitment Statement or the Individual Learning Plan 
  • monitor the apprentice’s progress during any training provider led on-programme learning 
  • advise the employer, upon request, on the apprentice’s readiness for EPA 
  • remain independent from the delivery of the EPA 

Marker

As a minimum, the marker must:

  • attend induction training as directed by the EPAO 
  • have no direct connection or conflict of interest with the apprentice, their employer or training provider in all instances 
  • mark test answers in line with the EPAO’s mark scheme and procedures 

Invigilator

As a minimum, the invigilator must: 

  • attend induction training as directed by the EPAO 
  • have no direct connection or conflict of interest with the apprentice, their employer or training provider in all instances 
  • invigilate and supervise apprentices during tests and in breaks during assessment methods to prevent malpractice in accordance with the EPAO’s invigilation procedures 

Reasonable adjustments

The EPAO must have reasonable adjustments arrangements for the EPA.

This should include:

  • how an apprentice qualifies for reasonable adjustment
  • what reasonable adjustments may be made

Adjustments must maintain the validity, reliability and integrity of the EPA as outlined in this EPA plan.

Internal quality assurance

Internal quality assurance refers to how EPAOs ensure valid, consistent and reliable EPA decisions. EPAOs must adhere to the requirements within the roles and responsibilities section and:

  • have effective and rigorous quality assurance systems and procedures that ensure fair, reliable and consistent EPA regardless of employer, place, time or independent assessor
  • appoint independent assessors who are competent to deliver the EPA and who:
    • have recent relevant experience of the occupation or sector to at least occupational level 5 gained in the last 5 years or significant experience of the occupation or sector
  • operate induction training for anyone involved in the delivery and/or assessment of the EPA
  • provide training for independent assessors in good assessment practice, operating the assessment tools and making grading decisions
  • provide ongoing training for markers and invigilators
  • provide standardisation activity for this apprenticeship standard for all independent assessors:
    • before they conduct an EPA for the first time
    • if the EPA is updated
    • periodically as appropriate (a minimum of annually)
  • conduct effective moderation of EPA decisions and grades
  • conduct appeals where required, according to the EPAO’s appeals procedure, reviewing and making final decisions on EPA decisions and grades
  • have no direct connection with the apprentice, their employer or training provider. In all instances, including when the EPAO is the training provider (for example a higher education institution)

Value for money

Affordability of the EPA will be aided by using at least some of the following:

  • completing applicable assessment methods online (for example computer-based assessment)
  • utilising digital remote platforms to conduct applicable assessment methods
  • using the employer’s premises
  • conducting assessment methods on the same day

Professional recognition

Professional body recognition is not relevant to this occupational apprenticeship.

KSB mapping table

Knowledge Assessment methods
K1

How organisations operate including in terms of the UK sector in which they operate, the constraints and obligations that may apply as a result and how they are obliged to meet those obligations

Back to Grading 		Professional discussion underpinned by portfolio
K2

The differing role of the payroll department to an organisation’s operation within sectors including compliance with the laws of data protection and the right to confidentiality

Back to Grading 		Professional discussion underpinned by portfolio
K3

The importance of the ‘customer’ base within an organisation, such as, employees, clients etc

Back to Grading 		Professional discussion underpinned by portfolio
K4

How the payroll department interacts with other functions within the organisation. Examples may include accounts, pensions, IT, audit and HR

Back to Grading 		Project report with project output
K5

How the payroll department interacts with other functions external to the organisation. Examples may include His Majesty's Revenue and Customs (HMRC) and The Pensions Regulator (TPR)

Back to Grading 		Project report with project output
K6

The importance of legislation: including the Employment Rights Act 1996 and the Employment Rights (Northern Ireland) Order 1996 (Employment law), the Income Tax (Earnings and Pensions) Act 2003 ('Payroll law') and the Pensions Act 2008 and the Pensions (No. 2) Act (Northern Ireland) 2008 (Pension law specifically for workplace pensions / Auto-Enrolment)

Back to Grading 		Knowledge test - underpinning concepts
K7

The impact of devolution on the payroll function, including the sharing of Income Tax regimes and the devolution of employment law

Back to Grading 		Knowledge test - underpinning concepts
K8

The different types of workers that may be dealt with by the payroll function and how the differences impact the payroll function, including an Apprentice, Deemed workers, Self-employed, Pensioners, Workers, Office-holders and Volunteers

Back to Grading 		Knowledge test - underpinning concepts
K9

The payroll treatment of worker type 'employee' and how this differs from other worker types for payroll tasks

Back to Grading 		Project report with project output
K10

Types of pay and how these are derived, including Gross, Taxable, NI’able, Pensionable, pay for the Apprenticeship Levy and pay for Student Loan deductions

Back to Grading 		Knowledge test - underpinning concepts
K11

The purpose of the Full Payment Submission (FPS) and the Employer Payment Summary (EPS) in terms of payroll within the organisation and compliance with HMRC requirements

Back to Grading 		Knowledge test - underpinning concepts
K12

The principles of making payments to subcontractors under the Construction Industry Scheme (CIS) including the verification process, gross payments, payments net of the standard rate and payments net of the higher rate

Back to Grading 		Knowledge test - underpinning concepts
K13

The fundamental principles of Benefits-in-Kind, including payrolling, the interaction with Optional Remuneration Arrangements (OpRA) types A and B and year-end reporting obligations

Back to Grading 		Knowledge test - underpinning concepts
K14

The principles of Court Orders in the United Kingdom including how the payroll function processes these using software

Back to Grading 		Knowledge test - underpinning concepts
K15

Employer obligations for Gender Pay Gap Reporting under the Equality Act 2010, including which employers are required to report and the Gender Pay and Bonus Gap figures that must be reported for example: 1) the percentage of men and women in each hourly pay quarter and 2) mean (average) gender pay gap using hourly pay.

Back to Grading 		Knowledge test - underpinning concepts
K16

The relevance of the State Pension for payroll, including the new State Pension (nSP) and basic State Pension (bSP) plus State Pension age reforms

Back to Grading 		Knowledge test - underpinning concepts
K17

Awareness of Additional Voluntary Contributions (AVCs) for pensions

Back to Grading 		Knowledge test - underpinning concepts
K18

The UK system of employee pensions tax relief, including Net Pay Arrangement schemes, Relief at Source schemes, the Annual Allowance and the Lifetime Allowance

Back to Grading 		Knowledge test - underpinning concepts
K19

The implications for payroll of pensioner payroll administration, including National Insurance Contributions

Back to Grading 		Knowledge test - underpinning concepts
K20

Workplace pensions and Auto-Enrolment, including the employer’s role in pension provision, staging or duties start date, the qualifying pension scheme, self-certification, declaration and re-declaration of compliance, employer duties for different workers, qualifying earnings and the Automatic-Enrolment processes, deferral, opt ins, opt outs and cessations, monitoring worker status and re-enrolment, communication obligations

Back to Grading 		Knowledge test - underpinning concepts
K21

Statutory leave entitlements and any payments that may be due, including, but not restricted to ,Statutory Adoption Leave and Pay, Statutory Paternity Leave and Pay, Statutory Shared Parental Leave and Pay and Statutory Parental Bereavement Leave and Pay

Back to Grading 		Knowledge test - underpinning concepts
K22

Statutory deductions, including Income Tax principles (including tax code suffixes and prefixes, rates and bands plus cumulative and non-cumulative operation of PAYE), National Insurance Contributions (including directors’) on all category letters and the Apprenticeship Levy

Back to Grading 		Knowledge test - underpinning concepts
K23

New starter obligations for employees including the P45, the Starter Checklist and no or late P45/ Starter Checklist

Back to Grading 		Project report with project output
K24

The employment law considerations that differentiate the employer’s right to make deductions from pay that are statutory, contractual and voluntary

Back to Grading 		Project report with project output
K25

Statutory Sick Pay (SSP) and Statutory Maternity Pay (SMP), including the statutory leave entitlements and the manual calculation of any pay entitlement

Back to Grading 		Project report with project output
K26

Manual calculation of the following statutory deductions: Income Tax, calculated with reference to the Pay Adjustment and Taxable Pay Tables, National Insurance (not directors') calculated via the Exact Percentage Method on category letters A and H only, Pension contributions, as per workplace scheme rules and Student Loan deductions

Back to Grading 		Project report with project output
K27

Gross pay to net pay calculations including specified statutory payments and statutory deductions

Back to Grading 		Project report with project output
K28

Leaver obligations for employees in respect of the P45 and payments after leaving

Back to Grading 		Project report with project output
K29

Processes and obligations after the payroll run, including reconciliation of the payroll run, RTI submissions and obligations to internal and external organisations such as accounts, audit, pension schemes etc

Back to Grading 		Project report with project output
K30

Approaches to the statutory regulation and compliance of payroll processing by organisations

Back to Grading 		Project report with project output
K31

The main taxation, Social Security, employment and pensions legislation as it applies at the workplace, including the obligation to comply and the consequences of non-compliance

Back to Grading 		Professional discussion underpinned by portfolio
K32

The regulatory bodies that publish compliance guidance that applies to payroll processing, including His Majesty's Revenue and Customs (HMRC) and The Pensions Regulator (TPR)

Back to Grading 		Project report with project output
K33

The compliance and penalty regimes that apply to payroll processing, including Real Time Information (RTI) late filing and late reporting, late payment of PAYE liabilities, The Pension Regulator's 'Regulatory approach' regarding workplace pensions and underpayment of National Minimum Wage

Back to Grading 		Knowledge test - underpinning concepts
K34

Workplace, payroll, HR, pension and accounting systems and processes and how these support the payroll function to deliver timely and accurate payroll processing

Back to Grading 		Project report with project output
K35

Approaches to input and validation of data to output of payroll and accounting information using digital technology including at least one computerised payroll system

Back to Grading 		Project report with project output
K36

Approaches to the use of spreadsheets to complete payroll data analysis and communication of payroll information

Back to Grading 		Project report with project output
Skill Assessment methods
S1

Gather, analyse and process payroll data and information

Back to Grading 		Project report with project output
S2

Resolve different types of queries that may be presented from payroll customers such as employees, clients, management, explaining and documenting responses

Back to Grading 		Professional discussion underpinned by portfolio
S3

Deal with complaints, following processes and escalating complex situations

Back to Grading 		Professional discussion underpinned by portfolio
S4

Meet client or customer needs in line with service level agreements

Back to Grading 		Project report with project output
S5

Provide customer service using agreed systems and processes, taking ownership for work applying agreed processes for checking

Back to Grading 		Project report with project output
S6

Adhere to deadlines and process schedules both internal and statutory, mitigating the impact on the business, employees and clients of deadlines not being met by reprioritising tasks when dealing with conflicting or changing demands

Back to Grading 		Project report with project output
S7

Select appropriate media for communication etc recognising the advantages and risks related to each method

Back to Grading 		Project report with project output
S8

Escalate concerns relating to deadlines in a timely manner, suggesting solutions

Back to Grading 		Professional discussion underpinned by portfolio
S9

Use the appropriate communication media for each stakeholder for each situation. Examples may include ‘phone, face-to-face, email and letters, communicating and engaging professionally, accurately and appropriately, respecting the principles of data protection and confidentiality

Back to Grading 		Project report with project output
S10

Build and maintain trust and sound relationships with stakeholders to deliver quality payroll services

Back to Grading 		Professional discussion underpinned by portfolio
S11

Develop and maintain strong working relationships with team colleagues, supporting and collaborating to achieve results, seeking advice when appropriate within parameters of the role

Back to Grading 		Professional discussion underpinned by portfolio
S12

Use computerised payroll software and spreadsheet packages such as MS Excel

Back to Grading 		Project report with project output
S13

Use systems and processes to support the payroll function. Examples may include the provision of accounting information and the Real Time Information submissions to His Majesty's Revenue and Customs (HMRC)

Back to Grading 		Project report with project output
Behaviour Assessment methods
B1

Display honesty & integrity in actions and approach to the sector, organisation and profession. Respects the ethical principles of confidentiality

Back to Grading 		Professional discussion underpinned by portfolio
B2

React and actively respond to business changes and challenges, demonstrating flexibility, maintaining high standards and seeking clarity in instructions

Back to Grading 		Professional discussion underpinned by portfolio
B3

Takes a positive approach to testing information, applying professional scepticism to identify and interpret payroll risks and problems. Examples may include considering statutory and contractual obligations and testing data against the facts

Back to Grading 		Project report with project output
B4

Take ownership of problems through to resolution, recognising own remit and escalating as necessary

Back to Grading 		Professional discussion underpinned by portfolio
B5

Take responsibility for continuous personal and professional development, displaying self-motivation to keep up-to-date with knowledge and skills relevant to the job role

Back to Grading 		Professional discussion underpinned by portfolio
B6

Recognise the scope for sustainable outcomes in their actions and approaches to the role, performing duties respecting environmental good practice (specific to both the occupation and those recognised externally). This may be, for example, prioritising practices that contribute to minimising or reversing climate change such as promoting the use of online payslips

Back to Grading 		Professional discussion underpinned by portfolio
B7

Work within the role parameters, understanding personal impact on other team members and the wider team including in respect of equity, diversity and inclusion

Back to Grading 		Project report with project output

Mapping of KSBs to grade themes

Professional discussion underpinned by portfolio

KSBS GROUPED BY THEME Knowledge Skills Behaviour
Business and Customer Awareness
K1 K2 K3

how organisations operate including in terms of the UK sector in which they operate, the constraints and obligations that may apply as a result and how they are obliged to meet those obligations (K1)

the differing role of the payroll department to an organisation’s operation within sectors including compliance with the laws of data protection and the right to confidentiality (K2)

the importance of the ‘customer’ base within an organisation, such as, employees, clients etc (K3)

None

None
Regulation, Compliance and Professional Development
K31

B5

the main taxation, Social Security, employment and pensions legislation as it applies at the workplace, including the obligation to comply and the consequences of non-compliance (K31)

None

Take responsibility for continuous personal and professional development, displaying self-motivation to keep up-to-date with knowledge and skills relevant to the job role (B5)
Team Working and Collaboration

S8 S11
B4

None

escalate concerns relating to deadlines in a timely manner, suggesting solutions (S8)

develop and maintain strong working relationships with team colleagues, supporting and collaborating to achieve results, seeking advice when appropriate within parameters of the role (S11)

Take ownership of problems through to resolution, recognising own remit and escalating as necessary (B4)
Ethics and Integrity

S10
B1 B2 B6

None

Build and maintain trust and sound relationships with stakeholders to deliver quality payroll services (S10)

Display honesty & integrity in actions and approach to the sector, organisation and profession. Respects the ethical principles of confidentiality (B1)

React and actively respond to business changes and challenges, demonstrating flexibility, maintaining high standards and seeking clarity in instructions (B2)

Recognise the scope for sustainable outcomes in their actions and approaches to the role, performing duties respecting environmental good practice (specific to both the occupation and those recognised externally). This may be, for example, prioritising practices that contribute to minimising or reversing climate change such as promoting the use of online payslips (B6)
Proactivity

S2 S3

None

resolve different types of queries that may be presented from payroll customers such as employees, clients, management, explaining and documenting responses (S2)

deal with complaints, following processes and escalating complex situations (S3)

None

Project report with project output

KSBS GROUPED BY THEME Knowledge Skills Behaviour
Payroll (Technical)
K9 K23 K24 K25 K26 K28

the payroll treatment of worker type 'employee' and how this differs from other worker types for payroll tasks (K9)

new starter obligations for employees including the P45, the Starter Checklist and no or late P45/ Starter Checklist (K23)

the employment law considerations that differentiate the employer’s right to make deductions from pay that are statutory, contractual and voluntary (K24)

Statutory Sick Pay (SSP) and Statutory Maternity Pay (SMP), including the statutory leave entitlements and the manual calculation of any pay entitlement (K25)

manual calculation of the following statutory deductions: Income Tax, calculated with reference to the Pay Adjustment and Taxable Pay Tables, National Insurance (not directors') calculated via the Exact Percentage Method on category letters A and H only, Pension contributions, as per workplace scheme rules and Student Loan deductions (K26)

leaver obligations for employees in respect of the P45 and payments after leaving (K28)

None

None
Systems and Processes
K36
S12

approaches to the use of spreadsheets to complete payroll data analysis and communication of payroll information (K36)

use computerised payroll software and spreadsheet packages such as MS Excel (S12)

None
Planning and Prioritisation

S6

None

adhere to deadlines and process schedules both internal and statutory, mitigating the impact on the business, employees and clients of deadlines not being met by reprioritising tasks when dealing with conflicting or changing demands (S6)

None
Analysis, Data and Professional Scepticism
K30 K32
S1
B3

approaches to the statutory regulation and compliance of payroll processing by organisations (K30)

the regulatory bodies that publish compliance guidance that applies to payroll processing, including His Majesty's Revenue and Customs (HMRC) and The Pensions Regulator (TPR) (K32)

gather, analyse and process payroll data and information (S1)

Takes a positive approach to testing information, applying professional scepticism to identify and interpret payroll risks and problems. Examples may include considering statutory and contractual obligations and testing data against the facts (B3)
Uses Systems and Processes
K29 K34 K35
S5 S13

processes and obligations after the payroll run, including reconciliation of the payroll run, RTI submissions and obligations to internal and external organisations such as accounts, audit, pension schemes etc (K29)

workplace, payroll, HR, pension and accounting systems and processes and how these support the payroll function to deliver timely and accurate payroll processing (K34)

approaches to input and validation of data to output of payroll and accounting information using digital technology including at least one computerised payroll system (K35)

provide customer service using agreed systems and processes, taking ownership for work applying agreed processes for checking (S5)

use systems and processes to support the payroll function. Examples may include the provision of accounting information and the Real Time Information submissions to His Majesty's Revenue and Customs (HMRC) (S13)

None
Produces Quality and Accurate Information
K27
S4

gross pay to net pay calculations including specified statutory payments and statutory deductions (K27)

meet client or customer needs in line with service level agreements (S4)

None
Communication and Engagement
K4 K5
S7 S9
B7

how the payroll department interacts with other functions within the organisation. Examples may include accounts, pensions, IT, audit and HR (K4)

how the payroll department interacts with other functions external to the organisation. Examples may include His Majesty's Revenue and Customs (HMRC) and The Pensions Regulator (TPR) (K5)

select appropriate media for communication etc recognising the advantages and risks related to each method (S7)

use the appropriate communication media for each stakeholder for each situation. Examples may include ‘phone, face-to-face, email and letters, communicating and engaging professionally, accurately and appropriately, respecting the principles of data protection and confidentiality (S9)

Work within the role parameters, understanding personal impact on other team members and the wider team including in respect of equity, diversity and inclusion (B7)

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Employers involved in creating the standard: 1. Moore Kingston Smith 2. Gattaca plc 3. Accenture 4. Ceridian 5. i-Realise 6. St Helens and Knowsley Teaching Hospitals NHS Trust 7. The Rank Group 8. Church of England 9. Dataplan Ltd 10. PM+M 11. NHS Payroll Services 12. Carpetright 13. BHP LLP Chartered Accountants 14. Sainsburys 15. East Midlands Shared Services 16. Howden Joinery Ltd 17. Aster Group 18. Portsmouth City Council 19. Harrods 20. Alstom Group 21. Team 4 Bookkeeping

Version log

Version Change detail Earliest start date Latest start date Latest end date
1.1 End-point assessment, standard and funding band revised. 17/03/2023 Not set Not set
1.0 Approved for delivery 13/06/2018 16/03/2023 Not set

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