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Sample Portfolio

for
RPL evidence

BSBFIM501A Manage Payroll

ThefollowingSamplePortfoliohasbeenconstructedtogivestudentssome
ideasonwhattoincludeinaportfolioofevidence.
Namesandidentifyingnumbershavebeenblockedoutforsecuritypurposes.
ThefirstdocumentisaTAFEnowdocumentoutliningwhatyoucouldprovide
asarecognitionpathwaybasedonyourindustryexperience.
IncludedinthisSampleare:
PositionDescription
Policy&ProcedureManualcreatedbythecandidateintheworkplace
Samplesofworkplacedocumentscreatedbythecandidate
Samplesofdocumentsfromthecomputerisedpayrollprogramme
ThirdpartyreportletterfromManageroftheorganisation
AnswerstoalistofsamplequestionsfromtheTAFEnowdocument

Recognition of Prior Learning


Unit name: Manage Payroll
Unit Code: BSBFIM502A

Candidate name

Student Sample

Organisation

Cool Fuels

Supervisor name

Antoine Boss

Elements

Contact No

0417 000 000

Contact No

0418 000 000

1. Establish procedures for the management of payroll


2. Prepare payroll data
3. Authorise payment of salaries

4. Administer salary records


To demonstrate competence in this unit you are required to provide evidence of the following:
Documenting steps undertaken to establish payroll system
Using data and calculations to calculate payroll
Preparing appropriate records ot record payroll procesing
Documents that may be used for evidence could include (but are not limited to) reports, emails, diary
notes, written statements from supervisor or colleagues, performance reviews, individual
development plan, professional development records, documents relating to workplace practices,
internal training records, transcripts.

Suggested portfolio items:

Evidence
Received

1. Copy of your:

current position description


current CV
most recent performance appraisal.

(Please note you only need to submit these items once for the course. These items will be
used to establish the context of your workplace experience)
2.

Copy of your organisations operational plan in relation to payroll requirements

3.

Copy of documentation that demonstrates specifications of the service delivery,


including payroll systems and accompanying documents

4.

Provide samples of legislation relevant to Payroll

ABC123A _2013_v01

Created: 20/02/13

Revised: 13/03/13

Page 1 of 3

Recognition of Prior Learning


Sample questions your facilitator may ask relating to critical aspects
of evidence, underpinning knowledge and industry competence:

Responses
support
evidence
provided by
candidate
(Office use
only)

1.

What is your role and what are your responsibilities in your


current position?

2.

What legislation and organisational policies apply to the


delivery of human resources services within your organisation?

3.

Describe the confidentiality requirements and ethical


obligations of personnel working in payroll. Explain how you
would manage unethical behaviour and breaches of
confidentiality.

4.

How do you identify, document and maintain security of


employee records.

5.

How do you ensure that the Payroll team have the capability
to manage a Payroll system?

6.

Describe the process that you use to ensure control measures


are in place?

ABC123A _2013_v01

Created: 20/02/13

Revised: 13/03/13

Other
evidence
requiredplease specify
(Office use
only)

Page 2 of 3

Recognition of Prior Learning


DECLARATION AND SIGN-OFF
I declare that no part of my evidence has been copied from any other persons work nor has been written for
me, by any other person. I give permission for North Coast TAFE to retain my recognition documents to be
used as samples for auditing purposes, if required.
Candidate Signature

Date

THIRD PARTY SIGN-OFF


I am the supervisor of _________________________ and confirm that the workplace evidence being
submitted is their own work.
Supervisor Signature

Date

ASSESSMENT RESULTS
Competent

More Evidence Required

Not Yet Competent

Assessor Feedback ________________________________________________________________


__________________________________________________________________________________
__________________________________________________________________________________
________________________________________________________________ Date __ / __ / 20__
Assessor Name _________________________ Assessor Signature _______________________

All TAFE students are eligible to apply for Recognition of Prior Learning (RPL). For more information

go to

http://northcoast.tafensw.edu.au/studentservices/futurestudents/recognitionpriorlearning/Pages/default.as
px

If you have a permanent or temporary condition that may prevent you successfully completing the
recognition process you should immediately talk with your teacher about reasonable
adjustment. This is the adjustment of the way you are assessed for recognition to take into
account your condition and may include providing additional support. The assessment criteria
cannot be altered.
If you do not agree with the result given for your recognition, you may appeal the decision. You
should first discuss the result with your teacher. If you are not satisfied with the outcome of that
discussion you can access the appeal process through the administration staff in any TAFE campus
in NSW.
For more information on assessment, refer to Every Student's Guide to Assessment in TAFE
NSW which is available on the TAFE internet site at:
https://www.tafensw.edu.au/courses/assessment/assets/pdf/assessment_guide.pdf
ABC123A _2013_v01

Created: 20/02/13

Revised: 13/03/13

Page 3 of 3

COOL FUELS
Position Description: Payroll Manager
Payroll Manager Job Purpose: Pays employees and compiles payroll information by managing payroll
preparation; completing reports; maintaining records.
Payroll Manager Job Duties:
Maintains payroll information by designing systems; directing the collection, calculation, and entering of
data.

Updates payroll records by reviewing and approving changes in exemptions, insurance coverage, savings
deductions, and job titles, and department/ division transfers.

Pays employees by directing the production and issuance of electronic transfers to bank accounts.

Prepares reports by compiling summaries of earnings, taxes, deductions, leave, disability, and nontaxable wages.

Determines payroll liabilities by approving the calculation of employee federal and state income and social
security taxes, and employer's social security, unemployment, and workers compensation payments.

Balances the payroll accounts by resolving payroll discrepancies.

Provides payroll information by answering questions and requests.

Maintains payroll guidelines by writing and updating policies and procedures.

Complies with federal, state, and local legal requirements by studying existing and new legislation;
enforcing adherence to requirements; advising management on needed actions.

Maintains employee confidence and protects payroll operations by keeping information confidential.

Maintains professional and technical knowledge by attending educational workshops; reviewing


professional publications; establishing personal networks; participating in professional societies.

Completes operational requirements by scheduling and assigning employees; following up on work


results.

Maintains payroll staff by recruiting, selecting, orienting, and training employees.

Maintains payroll staff job results by counselling and disciplining employees; planning, monitoring, and
appraising job results.

Maintains professional and technical knowledge by attending educational workshops; reviewing


professional publications; establishing personal networks; participating in professional societies.

Contributes to team effort by accomplishing related results as needed.

Payroll Policy and procedure


manual

Cool Fuels

Table of Contents
Payroll Procedures .................................................................................................................................. 1
Timesheets .......................................................................................................................................... 1
Payslips................................................................................................................................................ 1
Leave ................................................................................................................................................... 1
Annual leave.................................................................................................................................... 1
Personal Carers Leave ..................................................................................................................... 1
Superannuation .................................................................................................................................. 2
PAYG.................................................................................................................................................... 2
Accident Forms ................................................................................................................................... 2
Security of Confidential Files .............................................................................................................. 2
Payment Summaries ........................................................................................................................... 3
Payroll Tax ........................................................................................................................................... 3
REPORT OF JOB ACCIDENT: employees preliminary report of work-related injury to employer.......... 4
Legislation ............................................................................................................................................... 5
Australian Accounting Standards ........................................................................................................ 5
Fair Work Commission ........................................................................................................................ 6
http://www.fwc.gov.au/index.cfm ..................................................................................................... 6
Tax File Number declaration ............................................................................................................... 7
Payg Withholding Tax ......................................................................................................................... 8
Guide to Superannuation.................................................................................................................... 9
Workers Compensation .................................................................................................................... 10
Privacy Law Reform........................................................................................................................... 11

Payroll Procedures
Timesheets
Payweek is Monday to Sunday and Timesheets to be authorised and received by the Tuesday after
the payweek is completed. All pays will be processed and paid to employees electronically on
Thursday each week.
Employees are given access to Cool Fuels Employee portal. No pay can be processed without prior
Management approval. Should there be a timesheet that is not approved please contact the
appropriate Section Manager.

Payslips
Payslips are distributed electronically to all employees

Leave
Leave is applied for via the employee portal. This must be approved prior to processing by the
Section Manager. Leave is generally as follows:

Annual 4 weeks
Personal Carers 10 days
Compassionate 2 days consecutively at any one time

Please consult individual contracts should you be in doubt as to allowances

Annual leave
Booked annual leave will automatically calculate in the payrun. Employees may apply through their
Section Manager to be paid in advance or a continuation of pay as usual while on leave

Personal Carers Leave


Any personal carers leave for longer than 24 hours requires that the employee supplies a doctors
certificate

1|Page

Superannuation
Superannuation Guarantee at 9% is paid Quarterly for each employee by the following dates:

28 October for July to September Quarter


28 January for October to December Quarter
28 April for January to March Quarter
28 July for April to June Quarter

These amounts will be lodged via the Medicare Superannuation Clearing House, as such, employees
must supply their Super Fund & Account Number within 14 days of receiving the Tax File Number
Declaration form.
Employees can elect to make further Salary Sacrifice contributions via an email to the Payroll
Department.

PAYG
Pay as you go will be deducted as per the current ATO tax tables this is automatic in MYOB.
However should an employee have a withholding variation or HELP debt this must be submitted
according to the company Induction pack through the correct forms.

Accident Forms
Should an employee have an accident whilst in the care of Cool Fuels please supply the attached
form for completion in case of a Workcover related claim. Procedures for claims are in the company
Intranet.

Security of Confidential Files


All employee information must be highly secure the following procedures must be adhered to:
Log off at any time from MYOB if you take a break during payroll submission
File employees printed and completed forms and material in the company filing cabinet which is to
be kept locked at all times when leaving the office
All computer related material must be saved in the secure drive M under the correct area
Follow the procedures for any employee who has left as found in the secure area of the Company
Intranet
All records are stored securely in the cloud. Any completed forms not in the cloud must be stored
for 10 years

2|Page

Payment Summaries
Payment summaries are to be produced through MYOB. These are to be distributed to employees
of Cool Fuels within 2 weeks of the end of the financial year These are then either to be submitted
through the company on-line ATO portal or transferred to disc and sent to the ATO by 14th August .
This is company policy and ATO requirements.

Payroll Tax
Cool Fuels pays payroll tax under NSW regulations The threshold is $689,000 approx $58518 per
month. As such the following information must be reported and calculated as a lump sum on which
to pay 5.45%. The Managing Director will provide for the period:

Any directors additional remuneration


Commissions not reported in wages
Fringe Benefits
Any third party payments

Other reports required will be:

Superannuation
Gross Salaries & Wages (including bonus reportable commissions, allowances, termination
pay)

Refer to http://www.osr.nsw.gov.au/taxes/payroll/calculator/ and have this checked by the CFO


before submitting.
Payroll tax is due 7th of each month and Cool Fuel submits on line.

3|Page

REPORT OF JOB ACCIDENT: employees preliminary report of workrelated injury to employer

WORKERS REPORT OF ACCIDENT

Date of report _________

No. _________

Report filled out by _________[name]


_________[address]
The following worker reports an injury sustained in the work-related accident described below.
1. Workers name _________
2. Workers address _________
City _________
State _________
Postcode _________
3. Date of injury_________

Time of injury _________

4. Address/place where injury happened _________


5. Description of injury and part of body affected _________
6. Signature of worker _________

4|Page

Legislation
Australian Accounting Standards
http://www.aasb.gov.au/Home.aspx

5|Page

Fair Work Commission


http://www.fwc.gov.au/index.cfm

6|Page

Tax File Number declaration


http://www.ato.gov.au/content/6360.htm

7|Page

Payg Withholding Tax


http://www.ato.gov.au/content/31962.htm?headline=PAYGwithholding&segment=home

8|Page

Guide to Superannuation
http://www.ato.gov.au/businesses/content.aspx?doc=/content/00249857.htm&page=13&H13

9|Page

Workers Compensation
http://www.workcover.nsw.gov.au/Pages/default.aspx

10 | P a g e

Privacy Law Reform


http://www.oaic.gov.au/privacy-portal/resources_privacy/Privacy_law_reform.html

11 | P a g e

DAILY TIME SHEET


Please complete details for start and finish of shifts sign in and out for breaks
Date

Name (please PRINT)

E:\AWBrennan YE June 2012\DAILY TIME SHEET.docx

START

FINISH

START

FINISH

Signature

Employee Card file

COOL FUELS
ACN 100 000 000
HOME ROAD
HOMETOWN NSW 2400

PHONE: 4997 0000


FAX: 4997 0000

29 June 2012

Mr Ryan Talbot
Home Road
HOMETOWN NSW 2400

Dear Ryan
LETTER OF APPOINTMENT
I am pleased to advise you are now being employed as a Casual Retail Employee Level 3
under the General Retail Industry Award at our establishment effective 1 July 2012.
Your rates of pay and conditions will be as determined by the Transitional Arrangements
under the Award.
Currently the rate of pay for your position is:
Monday through Fridays (inclusive)
Saturdays
Sundays
Public Holidays

Yours sincerely

Antoine Boss
GENERAL MANAGER

$12.80 per hour


$13.80 per hour
$19.19 per hour
$28.96 per hour

COOL FUELS
ACN 100 000 000
HOME ROAD
HOMETOWN NSW 2400

PHONE: 4997 0000


FAX: 4997 0000

3 February 2013
Mr Craig Name
Home Road
HOMETOWN NSW 2400
Dear Craig
As requested by you and approved by Antoine Boss, you have been granted nine (9)
days annual leave in advance of your accrual to be taken from 2 April 2013 to
15 April 2013.
In the event of your employment with our organisation being terminated for any reason
before you have worked enough time to accrue the leave granted in advance, you will
be required to repay the value of the balance of leave taken in advance to us.
Could you please authorise the firm to deduct this amount from your salary payments
paid prior to and/or on your termination by signing the declaration below and returning
the letter to me.
If you have any questions relating to this issue, please do not hesitate to contact me on
(02) 4997 0000.
Yours sincerely

Missy Pae
PAYROLL

COOL FUELS
Declaration
Should my employment terminate before the leave advanced to me has been fully
accrued, I Craig Name authorise that any monies owing may be deducted from salary
payments or termination payments made to me until the value of the balance
of leave in advance at the time of my termination is repaid to the firm in full.
Signed ..................................................................................................................................
Date......................................................................................................................................

COOL FUELS
ACN 100 000 000
HOME ROAD
HOMETOWN NSW 2400

PHONE: 4997 0000


FAX: 4997 0000

3 February 2013
Mr Ryan Talbot
Home Road
HOMETOWN NSW 2400
Dear Ryan
Enclosed is your final payslip which details your final salary payments. The net amount
shown on the payslip was deposited into your account on 31 January 2013.
The final contribution to your superannuation fund will be made by the end of the
month after you left the firm. Please do not close this fund until after the contribution
has been paid.
If I can be of assistance with any questions you may have regarding this please contact
me on 02 4977 0000 or email payroll@coolfuels.com.au. If your postal address changes
in the future please advise me as your payment summary will be sent to the address we
currently have on record (as above).
As you may be aware, you were covered under the Cool Fuels Salary Continuance
insurance policy for the duration of your employment with us. Enclosed is information
on how to arrange continuation of this cover if you wish. You have 60 days from your
last date of employment with the firm to do this.
Best wishes for all your future endeavours.
Yours sincerely

Antoine Boss
GENERAL MANAGER

COOL FUELS
ACN 100 000 000
HOME ROAD
HOMETOWN NSW 2400

PHONE: 4997 0000


FAX: 4997 0000

12 March 2013
XXXXXXXXXX Superannuation Fund

Dear Sir/Madam
We are attaching our cheque for SGC for our employees who are existing members of
your Fund.
Employee Name

Member No

TFN

Employee 1 name

100000000

Xxx xxx xxx

Employee 2 name

100000001

Xxx xxx xxx

Attached is our cheque for XXXX for SGC for XXXX 2013
Yours sincerely
COOL FUELS

Antoine Boss

Amount payable

COOL FUELS
ACN 100 000 000
HOME ROAD
HOMETOWN NSW 2400

PHONE: 4997 0000


FAX: 4997 0000

8 March 2013
To whom it may concern
Missy Pae was employed as the Payroll Officer in 2011 with a small staff when I was
setting up a new business venture.
As the business has grown Missy has taken the initiative to source and implement a
computerised payroll system.
Her duties have included:
Inducting new employees
Ensuring all forms required by the ATO are completed and stored as required by
legislation
Calculating and maintaining records and processing payroll for all employees on a
weekly basis
Ensuring all payroll liabilities are reconciled and acquitted monthly and quarterly
Setting up an innovative and efficient payroll system and training new staff in
adhering to the system; continuing her professional development
Ensuring all documentation is adequately stored and backed up to address
privacy and confidentiality issues
I have identified the Elements for the unit Manage Payroll and would be happy to
support Missy in her application for Recognition of Prior Learning for this unit.
If you have any questions relating to this issue, please do not hesitate to contact me on
(02) 4997 0000.
Yours sincerely

Antoine Boss
General Manager

Portfolio competency conversation


1.

What is your role and what are your responsibilities in your current position?
I am currently employed to manage the Payroll of Cool Fuels (refer to the Position Description
for my job tasks)

2.

What legislation and organisational policies apply to the delivery of human


resources/payroll services within your organisation?
Included in my Portfolio is the Payroll Procedures manual that I have written as part of my job;
I have also put screen shots and URL links to relevant legislation sites.

3.

Describe the confidentiality requirements and ethical obligations of personnel


working in payroll. Explain how you would manage unethical behaviour and
breaches of confidentiality.
In the workplace we abide by the Code of Conduct including:

honesty and integrity


confidentiality
competence

Breaches of our code of conduct and/or unethical behaviour are handled by a warning letter
and counselling by the General Manager
4.

How do you identify, document and maintain security of employee records.


We collect and handle personal information of each employee during the course of their
employment. Including:

employee records and personnel files


referee reports
payroll records and information

Each employee has a unique employee identifier generated by MYOB . As stated in the
Payroll Procedures all information is stored within locked cupboards, electronic files are
password protected and when working on the computer, the screen is password locked when
moving away from the desk.

5.

Backup of all electronic files is stored offsite.


How do you ensure that the Payroll team have the capability to manage a Payroll
system?
All staff in Payroll must attend ATO and MYOB workshops to keep their professional
development up-to-date. We have quarterly meetings to ensure all data is up to date ready
for BAS.
The procedure manual is stored electronically and reviewed to ensure it is a living document.

6.

Describe the process that you use to ensure control measures are in place?
All staff must sign in and out of their shifts and reflect a true record of actual hours based on
and matched against the weekly roster. The system is currently paper-based but we are

working towards an electronic sign in document that links back to the office. This is working
towards a continuous improvement process when considering expansion of the business.
The signed in times are entered into a spreadsheet for monitoring and checking before being
imported into the computerised accounting package.
Reconciliation of the payroll and banking is completed weekly to address any discrepancies.
Feedback from our employees and customers is retained and used for future development.

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