Master the essential skills of payroll processing with this practical and interactive QQI Level 5 course. Delivered by experienced Tutors in 'Live' Tutor-led online classes. This course gives you the confidence to accurately handle manual and computerised payroll tasks using real-life examples and software simulations. This module is one of eight modules you can do to gain the full QQI 5M2468 Business Admin Major Award with Lir.
This is an ideal module for gaining the skills and knowledge for today's Payroll systems. Using up-to-date licensed Thesaurus Payroll software under the excellent tuition of our Tutors who have years of experience in a payroll environment. We also offer a Level 6 Payroll module 6N4005.
Course Content
Unit 1 - Welcome to Payroll
π§Ύ Payroll Basics: What Every Employee and Employer Should Know
Unit 2: Understanding PAYE & PRSI
πΆ Cracking the Code: PAYE, PRSI & How Your Pay is Calculated
Unit 3: The Cumulative Tax System
π Step-by-Step with Cumulative Tax: Getting It Right Every Time
Unit 4: Emergency & Week 1/Month 1 Tax Systems
π¨ Tax Troubleshooting: Emergency, Week 1 & Month 1 Explained
Unit 5: Tax Assessment Methods
π How Revenue Sees You: Inside Tax Assessments & What They Mean
Unit 6: Effects of Budget Changes
π From Budget to Payslip: How Government Decisions Affect Your Pay
Unit 7: Computerised Payroll
π» Payroll: Learning to Process Pay the Digital Way
Unit 8: Payroll Processing Practice
π Hands-On Payroll: Real-Life Processing Scenarios in Action
The main differences between 5N1546 Payroll (Manual & Computerised) this course, and 6N4005 Payroll (Manual & Computerised) Advanced is their NFQ level, learning outcomes, complexity, and expectations for learner autonomy and responsibility. Both qualifications are valuable β but they are designed for different stages of your payroll journey. Here's a comparison:
Level 5 Payroll Manual and Computerised (5N1546) - Foundation, Practical, Job-Ready. Level 5 is where you build your core payroll competence. At Level 5, the focus is on accurate processing and practical competence. It is ideal if you are new to payroll, want to work in accounts, administration or finance, need strong foundational knowledge and want to fully understand how payroll works "behind the scenes".
You learn how to:
π We strongly recommend that learners complete Level 5 before progressing to Level 6. This ensures you can confidently process a full payroll cycle independently before moving to more complex legislative and analytical work as this will not be covered at Level 6.
Level 6 Payroll Manual and Computerised (6N4005) - Advanced. Analytical. Professional-Level. Level 6 builds on the practical competence developed at Level 5. This is not a beginnerβs course. It assumes you can already: process weekly and monthly payroll runs, handle cumulative, emergency and temporary tax systems, complete statutory payroll forms, understand manual tax deduction cards, and work confidently with payroll software.
At Level 6, you more into complex payroll scenarios and deeper legislative understanding, including:
Level 6 requires strong analytical ability, confidence with legislation, fully understanding of cumulative calculations and accuracy across multiple payroll periods. This level prepares for senior payroll roles, payroll supervisory positions, progression to further Level 6 business or accounting awards.
In short:
Level 5 teaches you how to DO payroll. Level 6 teaches you how to ANALYSE and MANAGE payroll.
Not Sure Which Level Is Right for You?
If you:
Have never processed payroll before β Start at Level 5
Have processed payroll but never completed a qualification β We usually recommend Level 5 first
Already hold Level 5 Payroll or have strong hands-on payroll experience β Level 6 may be suitable
We are happy to guide you before enrolment to ensure you choose the correct level.
Do you learn best with structure, real-time interaction, and guidance as you go? Our Live Tutor-Led Online Classes give you all the benefits of classroom learning β without leaving your home.
This isnβt just another Zoom call. Itβs dynamic, engaging, and human-centred learning, designed to build your confidence, skills, and sense of progress each week.

According to Allen & Seaman (2017) and Wang et al. (2021), learners in 'live', synchronous online classes are more likely to feel connected, engaged, and successful when compared with fully asynchronous learning alone.
Join your scheduled sessions each week and enjoy face-to-face learning from the comfort of your home.
Practice real-world scenarios with feedback and encouragement from your tutor and classmates.
Get help between classes via email or message. Weβre always here when you need us.
Youβre not just another name on the screen β we get to know our learners and help them succeed..
In order to commence this programme, you must have either successfully completed a programme at a level 5 QQI Certificate/ equivalent qualifications. If you do not have the required qualification you may also be eligible if you can demonstrate that you have the necessary skills to complete this module. If you have a Level 5 Certification and a computer skills qualification at Level 5 in Word Processing and Spreadsheets, and/or life/work experience at that level or higher.
Our Recommendation: We strongly recommend completing Level 5 before progressing to Level 6.
Level 6 assumes that you can:
- Independently process a full weekly or monthly payroll
- Understand manual cumulative calculations
- Confidently operate payroll software
- Complete statutory documentation without supervision
Level 5 teaches you how to DO payroll. Level 6 teaches you how to ANALYSE and MANAGE payroll.
If you have a disability, medical condition or learning difficulty: In line with the Equal Status Acts 2000 to 2015 - we provide reasonable accommodation to meet the needs of our learners to ensure fairness and equality with others. See Learner Supports for further information.
IT/Computer Skills - sufficient working knowledge of computers. You must have access to a PC (desktop), 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. Camera: Your device must have a working camera and audio. PC must be capable of playing video and audio files. Software: We can provide you with access to Microsoft 365 Office applications (Word, Excel, Powerpoint, Outlook, Teams), Zoom and a Bookkeeping Software Licence.
Blended Learning: You must be self-motivated and be able to take responsibility for your own self-directed learning, outside the 'Live' Tutor online classes as you complete your blended learning course, or in the Fully Online Self-paced modules. Be disciplined in self-directed learning in line with practical preparation, study, and reflection time where appropriate. You have to set time aside. You will be expected to: fluently read, draft, prepare and understand material which is relevant and reflects a broad personal knowledge. fluently read, draft, prepare and understand quantitative data. problem-solving within a group or a number of groups and independently. 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.
You must reside in Ireland and have a valid PPS Number.
The interview process ascertains existing levels of knowledge, skills competence and English language proficiency. A copy of your current Curriculum Vitae or certificate will be required and Photo ID. The Induction will be carried out using Zoom, so you must have a working camera, a microphone for the session.
Learners will also require a good command of the English language and have a recognised English language qualification. An assessment of English writing and comprehension may be given to ensure equivalency with English language speaking and learning to assess a minimum standard level. Leaving Certificate (H7/06 in English).
English Language: This course is completed using the English language.
QQI 5N1642 English as a Second Language (merit or distinction).
QQI 5N0690 Communications Level 5 (merit or distinction).
CEFR - Common European Framework for Languages (level B2 or higher). 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.
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. https://www.ieltsindicator.com International English Language Testing System - Academic The minimum score is 6 unless otherwise stated. https://www.ets.org/s/cv/toefl/at-home/ TOEFL iBT Special Home Edition. Test of English as a Foreign Language. Internet-based test (minimum score is 100 out of 120. Reading and Writing not less than 22. https://englishtest.duolingo.com/applicants. The minimum score required is 95 unless stated otherwise.
If you are unsure of your current level, you can take a free test on a number of sites, like http://www.examenglish.com/leveltest/index.php, or contact Lir Reception (044) 9342754 to speak to a qualified person who can assist you. If you are unsure contact Lir Reception (044) 9342754 to speak to a Training Consultant who will be able to assist you.
First of all, contact Lir Reception (044) 9342754 before you book. This way you will get an opportunity to speak with a Training Professional to discuss your options and to make sure that this module is the best one for you. To register, fill out our Lir Registration Form. You will have been given an Access Code for this form. Once registered we set you up with a Lir Microsoft email address which gives you access to Microsoft 365 software, at no extra cost to you. From there we send you access details on how to access your course so you can avail of the 'Live' Tutor scheduled Online Classes, Learner Supports and give you access to the Lir eLearning Hub.
Following the successful completion of this module, you will receive a QQI Level 5 component certificate in Payroll (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.
Assignment: 60%, and Exam: 40% Grading: Pass 50% - 64%, Merit 65% - 79%, Distinction 80% - 100%
A Blended and Online Course with 'Live' Tutor classes, optional Virtual Office Hours and Tutorials. 6 x morning classes or 8 x evening classes plus self-directed learning with online support. Always check with Upcoming Course Schedule for start dates.
This course 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 (Lir Study Zone) 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
Lir Reception: To speak with a Training Consultant about your course, contact Lir Reception at (044) 9342754 or email training@lirbusinesscentre.com.
Lir Registration Form: Fill out the Lir Learner Registration Form online.
Director of Training/Tutor
frances@lirbusinesscentre.com
Training Co-Ordinator
joan@lirbusinesscentre.com
Tutor/Facilitator
deirdre@lirbusinesscentre.com
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"Deirdre is obviously a subject expert and she is an excellent communicator. She helped me negotiate the course and made it enjoyable and fun. Real life examples, tutor knowledge, practice exercises. Excellent course delivered by friendly and knowledgeable tutor, very enjoyable. Aidan.Thanks again Deirdre."
Aidan O'D.
Learner
"This course is not only useful in a professional capacity but also on a personal level. As the years go by, Irish taxes and rates continue to change, and this course may help people stay informed about those updates. It provides a clear understanding of how different elements such as tax, PRSI, and USC are calculated, empowering individuals to know exactly where their money goes. It will build confidence in reading and interpreting their payslip while also promoting financial awareness."
Lisa
2025
"Great experience. Thank you, Deirdre & Frances Lir Business Centre. All relevant information was to hand. All training videos to hand easily accessible. Tutor always accessible. Study the videos. Easy to use learner study material. The Lir Team backs you all the time & always there for help, so you have a class & a team wishing you encouragement. I am a repeat client with Lir & my close friend recommended then to me. "
Glynis A.
2025
β¬300