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Payroll (Manual and Computerised) - 5N1546

The aim of this award is to provide the Learner with an introduction to manual payroll terms and principles, and the knowledge and skills necessary to accurately operate a computerized payroll system using an integrated payroll package.

QQI Credits: 15

What will I learn?

Payroll Terminology and Basic Concepts:

  1. Explain the key terminology associated with personal taxation in preparing and maintaining payroll records both manually and on the computer.

  • Explain key terms such as taxable income, gross pay and net pay, superannuation/pension, tax credit, SCROP, gross tax and net tax, PAYE, PRSI.

  • Explain how the different tax systems work (i.e. cumulative, emergency, and temporary).

  • Explain the purpose of statutory documentation in relation to payroll and PAYE Modernisation.


Computerised Payroll:

  1. Outline the advantages and disadvantages of a computerized system over a manual one for payroll processing purposes.

  • Discuss the advantages and disadvantages of using a computerized system over a manual system for processing payroll.


Manual and Computerised Payroll:

  1. Process the payroll for employees(s), using manual and computerized systems, under the cumulative tax system, to include; various elements of gross pay, holidays, unpaid leave, cut-off points, credits, all statutory and non-statutory deductions.


  • Calculate gross pay after pension for an employee including basic pay, overtime, commission, bonus and pension (weekly).

  • Calculate an employees net tax using gross pay, pension, cut-off point and tax credit (weekly).

  • Identify the appropriate PRSI class for an employee.

  • Calculate employee’s and employer’s PRSI for an employee using gross pay after pension and various PRSI classes (weekly).

  • Process multiple weeks of payroll for an employee on the cumulative system, including commission / overtime / bonus / pension, cut-off point, tax credit, PRSI and non-statutory deductions.


  • Access a computerized payroll package.

  • Enter company details (i.e. name, address, VAT Reg no.)

  • Set up new employee details (i.e. name, address, PPS no., tax status, tax credits, SCROP, PRSI class, pension, pay method and cumulative details for mid-year set-up).

  • Set up pay frequency.

  • Enter allowances (i.e. holiday pay, overtime, commission, bonus and expenses).

  • Enter non-statutory deductions (i.e. pension, trade union fees, health insurance).


  1. Process the payroll for employee(s), under the emergency and temporary tax systems and subsequent transfer to the cumulative tax system.


  • Process multiple weeks of payroll for an employee on the emergency / temporary system, including commission / overtime / bonus, pension, cut-off point (if relevant), tax credit (if relevant), PRSI and non-statutory deductions.

  • Transfer an employee from the emergency/temporary system to the cumulative system, including tax refunds.


  • Process multiple weeks of payroll for multiple employees, editing data where necessary and including setting up of new periods and a transfer from emergency/temporary to cumulative tax.



Manual Payroll:

  1. Demonstrate the changes in personal tax due to various factors to include; mid-year commencement and leaving of employment, changes in credits, refunds.

  • Calculate an employee’s annual tax liability using gross pay, pension, cut-off point and tax credits.


  1. Extract information from completed records to prepare all necessary mid-year and year-end tax forms for employees.

  • Calculate changes in an employee’s annual tax liability due to various factors, including mid-year commencement, and leaving of employment.

  • Calculate changes in an employee’s annual tax liability due to various factors including changes in tax credits, refunds.


  1. Assess the effect of using alternative assessment methods to calculate the annual tax liability of married couples.

  • Calculate an employee’s annual take home pay using gross pay, pension, cut-off point, tax credits and PRSI and marital status.


  1. Analyse the impact of changes in legislation on personal tax and take-home pay by comparing two tax years.

  • Calculate the effects of budgetary changes on an employee’s annual take home pay.


Computerised Payroll:

  1. Print a selection of reports after backing up computerized data on a suitable medium.

  • Preview and print various payroll management reports (i.e. payslips, gross to net report).

  • Preview and print necessary statutory reports 

  • Back-up data at the end of a period.

  • Exit a computerized payroll package.

  • Classroom-based, face-to-face 'Live Tutor instruction/in a classroom/and online class environment.

  • Workplace learning.

  • Blended learning (hybrid model where a portion of learning is classroom-based and a portion of which is online learning.   

  • Tutor support available between classes (online, face-to-face, or by telephone).

Entry requirements

QQI Level 4 Certificate, or equivalent life/work experience.  A copy of your current Curriculum Vitae or certificate.  It is expected that you will have a range of learning styles, strengths and needs related to the programme and have the capacity to take responsibility for your own learning within the managed classroom and online environment, provided by Lir Business Services & Training Centre.

Learners must reside in Ireland.  This course is delivered through English.  A competency test may be carried out for English language and literacy and/or computer skills to ensure that you have the skills necessary to complete the programme.

The following English language proficiency tests and results are acceptable :

IELTS Indicator Test The minimum score is 6 unless otherwise stated.

TOEFL iBT Special Home Edition The minimum score is 92 unless otherwise stated.

Duolingo English Test The minimum score required is 95 unless stated otherwise.

Exam English If you are unsure of your current level, you can take a free test on sites such as this one. 

If you are unsure contact Lir Reception (044) 9342754 to speak to a qualified person who will be able to assist you.

IT/Computer Skills: sufficient working knowlege of computers.  Learner must have access to a PC, laptop or mobile device with internet access, Windows 8 or later or a Mac with OSX 10.5 or later, a browser with the latest version of Microsoft Edge, Chrome, Firefox or Safari, Adobe Reader to view PDFs.  Your device must have a working camera and audio. PC must be capable of playing video and audio files. We provide you with access to Microsoft 365 Office applications (Word, Excel, Powerpoint, Outlook, Teams).

Blended Learning: Learners must be self-motivated and be able to take responsibility for their own self-directed learning, outside the 'Live' Tutor online classes as they complete their blended learning course.

Reasonable Accommodation: Learners with a disability, medical condition or learning difficulty: In line with the Equal Status Acts 2000 to 2015 - Lir provides reasonable accommodation to meet the needs of our learners to ensure fairness and equality with others on the course.

Certification and Assessment

Following successful completion, you will receive a QQI Level 5 component certificate in Payroll (Manual and Computerised (5N1546) from QQI.

Quality and Qualifications Ireland (QQI) is the national awarding body for further education and training in Ireland.  Lir Business Services & Training Centre Ltd is registered with QQI, as a Private Training Provider,  to offer programmes leading to QQI  awards on the National Framework off Qualifications in Ireland (N.F.Q.) 

Learner Progression: Learners who successfully complete this module may use the associated credits towards a relevant Major Award.

Assessment: Assignment 60% and Examination – Practical 40%

Grading: Pass 50% - 64%, Merit 65% - 79%, Distinction 80% - 100%

When can I start?

See Lir Course Schedule

Lir Terms and Conditions


A Blended and Online Course with 'Live' Tutor classes, optional Virtual Office Hours and Tutorials.  2 x Workshops over 5 weeks or 8 x Evening Classes plus self-directed learning with online support.

This Programme comprises of 1 module.  The duration of this module is typically 150 hours.  This is a combination of 50 hours of Directed Learning and 100 hours of Self-directed learning.  The 50 hours of Directed Learning takes place in Classroom Attendance and 'Live' Tutor Online Classes.  Self-directed Learning is learner-led, and it includes self-directed study, through Lir eLearning Hub.  This will entail preparation and reflection time on your part.  There are Virtual Office Hours throughout the week also to give you the opportunity of meeting your Tutor online, if you have any queries.


Upon successful completion of a Major award, learners can progress to an award on the next level on the NFQ.  Alternatively, the Higher Education Links Scheme (HELS) gives learners the opportunity to use their QQI Level 5/6 Major Award to apply through the CAO for a place in the first year of a higher education programme. In some instances, progression is on the basis of specific Level 5 or 6 Major Awards, Learners should check with the higher education institution prior to commencement. Components (Minor Awards), or achievement of less than 120 credits, will not suffice for progression under the HELS.

Course Fee


Payment Options

Course fee: Phone Lir Reception (044) 934 2754 for a quote.. Payment: 1) in full, or 2) flexi-payments, 3) funding, 4) in-company - separate quote You may qualify for funding by contacting your local Intreo/DSP Office.

22 July 2022 at 09:42:39

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