PBC2 – VTCT (Skillsfirst) Level 2 Certificate in Payroll for Business (RQF)
This qualification is now closed for Registrations
Certification end date: 31/07/2026
Qualification summary
VTCT (Skillsfirst) and Sage UK have worked in partnership to develop a suite of Computerised Bookkeeping and Payroll qualifications.
This level 2 qualification will give you the skills you need to carry out a range of regular computerised payroll routines and activities using commercially available computerised payroll software.
Please note: this qualification is accessible to learners who have limited or restricted internet access.
The qualification helps learners understand the importance of security and confidentiality in performing any payroll task and covers activities including:
- Statutory Sick Pay
- Statutory Maternity Pay
- Pension Scheme
- Calculation of gross pay and net pay
- Attachment of earnings orders
- Computerised payroll theory and skills
- Spreadsheet software
Every learner is provided with a study pack which includes:
- Access to comprehensive, interactive online learning support materials
- A FREE copy of the latest Sage 50 Accounts Professional or Payroll software (for six months)
- Access to expert support
- Related simulations to practice as you need them
- Valuable skills to control your business
- Hard copy learner workbooks if required (at an additional cost through Sage)
Completion of this qualification could lead to employment in a number of job roles, including:
- Payroll Administrator
- Assistant Accountant
- Payroll Supervisor
This qualification does not require you to have any prior qualifications or levels of prior learning. There is no minimum age requirement for this qualification.
If you feel that you only have a little or basic knowledge and understanding of this area then you could consider the Level 1 Award in Payroll for Business (RQF).
On completion of this qualification you could progress onto any of the following:
- Level 3 Diploma in Computerised Accounting for Business (RQF)
- Level 3 Diploma in Computerised Finance for Business (RQF)
Centres may find the following website helpful for materials and resources to assist with the delivery of this qualification; please click here
Related Documents:
VTCT (Skillsfirst) Level 2 Certificate in Payroll for Business (RQF) Handbook
Qualification structure
To achieve this qualification, learners must achieve all units from Group M and a minimum of one unit from Group O.
Guided Learning Hours (GLH) are 109
Total Qualification Time (TQT) is 230
Qualification number | Qualification reference |
PBC2 | 603/3189/6 |
Group M – mandatory units
RQF unit no. | Skillsfirst unit no. | Unit title | GLH |
F/505/1243 | CAB17 | Termination of employment | 2 |
F/505/1274 | CAB18 | Fundamentals of employment legislation for payroll | 8 |
H/505/1235 | CAB19 | Calculate gross pay | 12 |
K/505/1236 | CAB20 | Elements of gross pay | 6 |
L/505/1276 | CAB21 | Computerised payroll theory | 8 |
M/505/1254 | CAB22 | Statutory and non-statutory payments and additions | 12 |
Y/505/1233 | CAB23 | Composition of an employee payroll record | 6 |
F/502/4625 | IT208 | Spreadsheet software | 30 |
Group O – optional units
RQF unit no. | Skillsfirst unit no. | Unit title | GLH |
Y/505/1278 | CAB24 | Computerised payroll skills | 25 |
F/616/8654 | CAB36 | Benefits and risks of using payroll software | 25 |
VTCT (Skillsfirst) customers wishing to offer this qualification should complete a qualification approval form. Learner email addresses must be provided on registration, as these are required to provide logins to the online learning and assessment platform.
To find out about registration/certification fees, contact our customer services team on 0121 270 5100 or email us.