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Salary Thresholds and the CoS

The Dual Threshold Test — General Threshold vs. Going Rate

Care Sector Payroll Specifics — Sleep-ins, Variable Hours and Allowances

Impermissible Deductions and Informal Payments

Payslip Records and What Inspectors Check

Quiz — Payroll Compliance

The most common care sector failure point — ensuring salary on the CoS, contract, payslips and bank payments all match, with care-specific guidance on sleep-in pay, variable hours, and impermissible deductions.

Payroll failures are the single most common cause of care sector compliance findings. This module shows payroll officers, HR staff and care managers exactly how to keep salary records consistent, what counts towards the threshold, and what inspectors check when they look at your payroll.

Payroll Compliance for Care Sector Sponsors

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