Who is this course for?
- Â Aspiring or current payroll clerks who want a recognised qualification.
- Â Bookkeepers and administrators adding payroll to their services.
- Small-business owners who need to manage payroll correctly.
No prior bookkeeping knowledge is assumed—basic numeracy is sufficient.
lone is not sufficient for this syllabus.)
What you’ll learn
You’ll build the underpinning law and hands-on skills to run payroll end-to-end, including:
 Core payroll law: PAYE, NICs, Working Time, minimum wage, pensions/auto-enrolment, RTI submissions, deadlines, and small employer relief.
Gross pay calculations: salaries, hourly pay, overtime, piecework, bonuses, and paid holiday in advance; SSP/SMP/SPP/SAP.
National Insurance: using the correct tables/calculators, holiday-in-advance treatment, and contracted-in/out differences.
PAYE & tax codes: free-pay calculations, taxable pay, advance payments, and acting on P6/P9 notices.
Other statutory deductions: student loan repayments and attachments of earnings.
Directors: NIC using the Alternative (non-cumulative) and Cumulative Director methods.
Benefits in kind: cars, fuel, loans, PMI and more; coding adjustments, payrolling BIKs, and required forms.
Construction Industry Scheme (CIS): contractor verification, correct deductions, month-end returns and reclaim routes (sole trader vs Ltd).
Payroll forms & records: P45, starter checklist, P11, and producing year-end P60s.
Practical payroll software skills: set-up to reports for up to 10 employees; RTI flows;
starters/leavers; backups; pension set-up; AEOs; statutory payments; student loans. (HMRC Basic PAYE Tools alone is not sufficient for this syllabus.)
How is the course delivered?
Delivery: Classroom and live online with guided labs.
Software practice: Realistic scenarios aligned to ICB P3 outcomes.
Tutor support: Payroll specialists with UK practice experience.
Resources: Checklists, calculation templates, and assessment prep pack.
How you’ll be assessed
A single online assessment (taken from home or work) tests knowledge, manual computations, and
the computerised running of an eight-week payroll for a small business (<10 employees). The overall
result is graded Pass/Merit/Distinction.
Career outcomes
Payroll Clerk / Payroll Administrator
Membership Grade: Payroll Agent: Successful completion of this qualification enables candidates to apply for registration with the ICB as a Payroll Agent. Furthermore, ICB Associates and Members who attain this qualification are entitled to append the designatory letters PM.Dip to their existing membership credentials.
Bookkeeper offering payroll bureau services
Small-business payroll owner-manager
Graduates can competently operate payroll for micro and small employers and provide compliant
submissions under RTI.
CPD
On completion you’ll earn 15 structured and 15 unstructured CPD points.
Entry requirements
Basic numeracy and comfort using a computer. We recommend familiarity with spreadsheets for faster progress.
Course Details
Duration: Typically 3 – 5 months (flexible study options available)
Mode of study: Classroom, Online/Blended
Location: Branches (mentioned on website) & Online Nationwide
Start dates: Regular intakes throughout the year
Course code: ICB P3
Awarding body: Institute of Certified Bookkeepers (ICB)
Level: Level 3
Ready to get started?
Contact us today to secure your place on the ICB Level 3 Diploma in Payroll Management and take
your first step towards a successful career in finance.