FNSTPB402 Establish and maintain payroll systems Assessments | V 1.1 | Apr 2019 Assessment Task 1: Assessment Task Resolve Payroll Enquiries Schedule 3 weeks Outcomes Assessed Performance Criteria:...

FNSTPB402 Establish and maintain payroll systems
Assessments | V 1.1 | Apr 2019
Assessment Task 1:
Assessment Task Resolve Payroll Enquiries
Schedule 3 weeks
Outcomes Assessed

Performance Criteria:

1.1, 1.2, XXXXXXXXXX, 2.3, 3.2, 3.3, 3.4, 3.5, 3.6, 3.7, 4.1, 4.2, 4.3,
4.4, 5.3

Addresses some elements of required skills and knowledge
as shown in the Assessment Matrix
Description:

Assuming your role as a Payroll Clerk at Bean’s Coffee, complete the following tasks. For the purpose of this
task, your traine
assessor will play the role of your manager and provide the required information,
instructions, and approvals/authorisations as per company’s policies.

General payroll terms are;

 A standard working week is 35 hours
 All overtime is paid at time and quarter
 All weekend work is paid at time and half
 All pays are paid electronically
 The superannuation guarantee rate is 9%
 Annual leave per year is 4 weeks
 Personal leave, including sick leave and carer's leave, per year is 10 days
 Long service leave accrues at 13 weeks for every 5 years worked

In addition, refer to company’s “Finance Policy and Procedure Manual” for more information.

1) Roger Smith has just joined Bean’s Coffee as a café worker this month. He is on a casual roster and
sometimes works overtime. Roger’s employment details are as follows;

Position Café worker
Employment Status Casual – Wage
Pay Rate/Salary $22.00 per hour
Normal hours On-call; 7.5 hours per day maximum
Overtime Rate 1.5
Tax File Number XXXXXXXXXX
Threshold Claimed Yes
Other Tax information TFN no LL
Deductions NIL
Tax off-sets Spouse Rebate - $1200 per year – tax is reduces by $23 per week
Accrued Holiday Leave n/a
Accrued Sick Leave n/a

BSB XXXXXXXXXX
Account Number XXXXXXXXXX
Name R Smith

FNSTPB402 Establish and maintain payroll systems
Assessments | V 1.1 | Apr 2019
Page 2 of 19
Roger is paid on a weekly basis.

Roger has come to you to clarify his pay for the last week as he thinks that he was underpaid for the period. He
eceived a total payment of $ XXXXXXXXXXHis timesheet for the last week is as follows;


Employee: Roger Smith
Week ending: 17/03/2013

In Out In Out
Regular
Hours
Overtim
e Hours
Sick
Holida
y
Total
Monday 9:00 13:00 13:30 16:30
Tuesday 9:00 13:00 13:30 16:30
Wednesday 9:00 13:00 13:30 16:30
Thursday 9:00 13:00 13:30 18:00
Friday 9:00 13:00 13:30 18:00
Saturday 9:00 13:00 13: XXXXXXXXXX
Sunday
Total
Employee signature: Date: 13/05/2012 Rate
[Signed] Total
Manager signature: Date: 13/05/2012

[Signed]


Using the above information;

1. Complete the above timesheet
2. Calculate gross pay for week
3. Calculate PAYG withholding by using the cu
ent tax table
4. Calculate net pay
5. Find out the e
or made in calculating Roger’s last week’s pay
6. Show calculations as to how the amount paid to Roger could have been happened
7. Prepare a short report to present it to your manger (traine
assessor role play) and obtain necessary
approval for variance in payroll and authorising the additional payment to Roger

Roger has also enquired about his leave and superannuation entitlements.

Further, prepare the following information to explain to Roger;

 Why he is not entitled for annual or sick leave (refer to appropriate legislation or regulation)
 Provide information on his superannuation entitlements and payment schedules according to
legislative requirements

You have promised Roger to check and following up on his query within the next two (2) days. Within the
designated period, prepare your calculations and answers on a word-processed sheet that you can give to
Roger. You must report to your manager (traine
assessor) and resolve the query within the designated
period.

FNSTPB402 Establish and maintain payroll systems
Assessments | V 1.1 | Apr 2019
Page 3 of 19
2) Samantha Riley works as a café manager for Bean’s Coffee in their city
anch. Samantha’s employment
details are as follows;

Position Café Manger
Employment Status Permanent Salary
Pay Rate/Salary $72,800 per year
Tax File Number XXXXXXXXXX
Threshold Claimed Yes
Other Tax information TFN with LL
Deductions NIL
Accrued Holiday Leave 37 days
Accrued Sick Leave 4.5 days
BSB XXXXXXXXXX
Account Number XXXXXXXXXX
Name S Riley

Company calculates annual entitlements according to the financial year.

Samantha wishes to go on an annual leave from 1 November 20xx and has asked to be paid in advance.
Samantha also wants to know;

 What tax offsets her employee Roger Smith uses against his pay
 What would happen if she decides to leave her job on the last day of her holiday?
 How could she find out about her terms of employment contract?

Samantha leaves for holidays in three (3) days’ time and has accordingly requested you to provide her with the
above information within the next two (2) days. You must report to your manager (traine
assessor) and
esolve the query within the designated period.

Your task is to;

1. Calculate Samantha’s PAYG for the period worked
2. Calculate gross holiday pay
3. Calculate leave loading (LL)
4. Calculate taxable leave loading
5. Calculate taxable holiday pay
6. Calculate the tax on one week’s leave
7. Refer to the relevant tax tables (ato.gov.au) to find out the applicable tax amount for one week of
holiday leave
8. Calculate the tax on all holiday pay
9. Calculate net holiday pay
10. Record the above pay in the general journal and cash payments journal (use the given templates)
11. Refer to company’s “Finance Policy and Procedure Manual” and prepare answers to Samantha’s
queries (word-processed)

Ensure that you prepare the above information in accordance with organisational and the relevant legislative
equirements (e.g. PAYG deductions, superannuation, TFN, Medicare levy, etc.).

3) When completed, set up a payroll system using MYOB AccountRight (or an available ATO approved
accounting software) in accordance with the modern awards and the relevant legislative requirements;

1. Consult your traine
assessor (manager role-play) on the awards and conditions

FNSTPB402 Establish and maintain payroll systems
Assessments | V 1.1 | Apr 2019
Page 4 of 19
2. Set up Roger and Samantha as two employees – and set award conditions as per the information
provided
3. Generate payslips and payroll summaries

Assessment Criteria

The following assessment criteria will be used for marking this assessment task. Ensure that you have
addressed all of the criteria in your work.

 Performed the required payroll calculations and prepared payroll documents for the given employees
 Calculations are accurate, and in accordance with the taxation and the relevant legislative
equirements
 Answers demonstrate the ability to understand and interpret relevant legislative and regulatory
equirements
 Identified and worked our e
or in preparing Roger’s wages
 Took appropriate steps according to company policy and procedure to rectify the e
ors and obtain
necessary approvals
 Advice to employees (role –play) is prepared in accordance with company’s privacy and information
security policy and procedure
 Obtained the necessary approvals (manager – role play) before processing information/queries
 Researched information and documents answers to the given queries
 Refe
ed queries outside own responsibilities/areas to the manager (role-play)
 Obtained information on modern awards and verified with the manager (role-play)
 Used an accounting software to establish a payroll system
 Followed the required steps and set up entitlements and deductions as required under the law
 Ability to complete both manual and computerised payroll tasks
 Performed both routine and non-routine payroll requirements within the context of this task
 Maintained and submitted completed manual documents
 Submitted printed payslips and payroll summaries from the software


Submission Guidelines

To be completed in the classroom in presence of a traine
assessor.

Submit;

 Excel sheets or Word files showing step-by-step calculations
 Word-processed documents in response to staff queries
 Copies of reference (legislative
egulation) documents used

All assessment tasks must be submitted with an Assignment Cover Sheet with submission date and signature.




FNSTPB402 Establish and maintain payroll systems
Assessments | V 1.1 | Apr 2019
Page 5 of 19
Assessment Task 2:
Assessment Task Prepare and Process Payroll
Schedule TBA
Outcomes Assessed
Performance Criteria:

1.1, 2.1, 2.2, 2.3, 3.1, 3.2, 3.3, 3.4, 3.6, 3.7, 5.1, 5.2,
5.3, 5.4, 5.5, 5.6

Addresses some elements