Introduction To Payroll Systems - Qp4

8 Questions | Total Attempts: 2689

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Payroll Quizzes & Trivia

Are you a human resource or accounting officer and need to practice on your understanding of the payroll systems? The introduction to payroll systems below is set to help you revise and advance your knowledge. All the best.


Questions and Answers
  • 1. 
    Where an employee is unwilling or unable to pay debts out of their net pay the Courts may issue an ‘attachment of earnings order (AEO)’ to the employer requiring the employer to make deductions from the employee’s pay and pay them to the courts direct.
    • A. 

      True

    • B. 

      False

  • 2. 
    GAYE stands for ______.
    • A. 

      Get as you earn

    • B. 

      Give as you estimate

    • C. 

      Get as you estimate

    • D. 

      Give as you earn

  • 3. 
    Student loan deductions can only be made on instructions by HMRC or if there is a Yes in the Student Loan box on the P46. 
    • A. 

      True

    • B. 

      False

  • 4. 
    Student loan is payable at a rate of ______ above the employee earnings threshold.
    • A. 

      6%

    • B. 

      9%

    • C. 

      12%

    • D. 

      15%

  • 5. 
    The employee’s authority is required for deductions to recover wages and expenses which were overpaid by mistake.
    • A. 

      True

    • B. 

      False

  • 6. 
    Some deductions are statutory, and must be made and some are voluntary.
    • A. 

      True

    • B. 

      False

  • 7. 
    Statutory deductions include: (Select four)
    • A. 

      PAYE

    • B. 

      GAYE

    • C. 

      Class 1 NI contributions

    • D. 

      Court and Child Support Agencies

    • E. 

      Trade Unions

    • F. 

      Student Loan Deductions

  • 8. 
    Puck earns £70,250 per annum.  His tax code is 1000L and it is 30 April 2014. Puck's net monthly pay is______. (Ignore NIC contributions and personal allowance for the sake of simplicity.)
    • A. 

      2,000.50

    • B. 

      4,000.35

    • C. 

      4,035.00

    • D. 

      4,683.33

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