DNP Paper - 03.12.2009

I have been studying DNP as a home learner and have constantly been told by my tutor I am a strong pupil. I felt very confused and flustered when I first saw yesterday's DNP paper. Particulary with the lack of tables for NICs and Student Loans. I think I was OK with the NICs (although needed some time to get my head around the information given and the fact it was spread over 2 separate pages). I've never been taught any other way of doing student loans so don't think I quite got that right. I was ashamed with myself for the amount of tipex used. I highly recommend the tipex mouse as you don't have to wait for it to dry!!!!

Sld

I did the same, salary x9%. But having come away and thought about it I think you may have to deduct the 15,000/12 first and x the result x9%. I've emailed my tutor but not had a reply yet. Does anyone else know.

You're right, I put some thought into it and realised the 15,000/12 needed to come off first - curses! So say we got absolutely everything else right for 1.1 but just the SLD wrong, how much does that affect the mark? I made sure I scribbled salary x 9 % = .... at the bottom of the workings page cos they can't deny my calculation is correct despite not being how you actually work out SLD take that mr table-stealing examiner!

I wouldn't lose hope yet, my tutor told me a little mishap shouldn't ruin the whole of the paper, so all may still go well... though I still can't come up with an answer to the section 2 question about two classes of worker who don't legally require a payslip, I thought of self-employed and....ummm, errr.......

Workers without payslips

Strangely enough it was Police staff and merchent seamen/ fishing boat workers who only get a share of profits!! I took me ages to find it online after the exam!!

Sld

Now I'm confused. Jevs - How certain are you in your method as I've received this back from my tutor? Your method seems more likely but now I'm questioning the training I've received!

"Student Loan = 9% Gross pay"

I found that on Direct.gov I think as there didn't seem to be anything in the books!!! I do however think that the police staff must go back to some ancient rule years ago as they do recieve payslips

'You do not have a right to receive a pay slip if you are:

not an employee; for example contractors, freelancers or 'workers'

a member of the police service

a merchant seaman, master or crew member working in share fishing and paid solely by a share in the profits or gross earnings of a fishing vessel'

Seemed odd to me and a bit crafty of AAT?

Hi everyone,

Sounds like some of you had a bad time eh?

From my reading of the posts it looks to me as if someone forgot to distribute some guidance to your tutors and if this is the case, from my knowledge of examinations, I think you can be certain that it will be taken into consideration.

I have had a look at the paper and I have to say I found it challenging but since I have not used tables etc for many years the rates and limits were not a problem to me. Remember that just about all payroll systems now use rates values and formulae to work out the final deduction so I guess the paper is trying to reflect that in the manual calculations.

At least you all know that should you pass, and I am sure you all will, you can be doubly proud. Proud that you revised enough to get through and secondly that you overcame an unexpected event. I will keep my fingers crossed for you guys.

The tutor is right, Ralphy, a few mishaps cannot ruin the whole paper because this is a balance and as long as you gave it your best shot and included all the workings there ought to be enough good stuff in there to balance out the errors.

SLD is pay, less the threshold, times 9% and then rounded down to the whole pounds below. When you write it down like that it seems so simple, yet it can be impossible to remember in the heat of the moment, but hey, lets work it out, just how many marks can be associated with that one deduction?

When I sat my ATT tax exams recently I actually avoided some small items because I could not remember what to do but I took the view that each one was worth one or two marks at the most so I concentrated on the bits I knew well and then made up some of the rest with my spare time at the end. Seemed to work for me.

I am happy to field any queries on the technical side of what you remember if you want to post them, I've been in payroll for over 30 years and worked on most types of employee and system so I can probably help.

Payrollpro

Thanks for the info jo, that'll come in handy in future! I found the exam question a bit out of nowhere but it may be because I'm studying from home - it's the kind of thing a lecturer will add on to what the textbooks include, all my book tells me is that all employees are entitled to a payslip, it doesn't concern itself with 'other workers' hehe

Payrollpro you've calmed me down somewhat, maybe it won't turn out so bad after all

I also have only studied using 08/09 information.

Has anyone come across a P2 form during study and know how to deal with the question regarding the ability to change a tax code. I've come across a P6 which is the employer tax notification but was not aware of the P2 from my studies.

Jevs,

Sounds about right to me, my reading of it suggests you were being tested on how much the employee tells you can be relied upon and as long as you recognised that the P2 is the form which goes to the taxpayer its fairly straightforward to realise that employers, and payroll, take notice of it at their peril.

Mind you, in my job, going round evaluating and reviewing employers payroll operations, I see much, much worse things happening.

Payrollpro