Payroll administrator

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

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.

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.

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.

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.

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.

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.

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.

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.

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 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)

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 body recognition is not relevant to this occupational apprenticeship.