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Payroll Exam Query

  • Associate PM.Dip
  • Practice Licence
  • 1 post
  • # 114800

Good Afternoon


I have recently completed the payroll mock but noticed that the NI calculations are different by a few pence. The question asks for the alternative (table) method to be used so I assumed that it was based on the CA38 tables and this is what the software is using. However, it seems it was a direct calculation method used in the answer and this follows through for all employees. In a live 'exam' situation, would either method be deemed correct if it does not stipulate as I presume this is dependent on the software used. I am using Sage 50 payroll as a guide. Having taken two mocks, for one of which this wasn't an issue, I am so confused and now concerned about doing the exam.


  • Fellow
  • 82 posts
  • # 114802

ICB allows a margin for answers for NIC as different sofware providers use different methods. For the online questions we would normally identify which method we want you to use which is likely to be the online calculator.

Hope this helps

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