Bedrijf Payroll Policy
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CORPORATE AND CLINICAL GOVERNANCE HUMAN RESOURCES PAYROLL NOTES SECTION: Prepared by Approved by Approval Date Review Date Version Human Resources – Payroll Department NRC Corporate Governance August 2009 (Updated October 2009) August 2010 1.1 PAYROLL POLICY – PROCESING NOTES 1.. Human Resources Director Performs Head-Count reconciliation and Reconciliation of Basic Earnings as follows: Total number of employees per previous month s final payroll report Plus: All new engagements during the current month Less: All terminations during the current month Plus / minus: Any adjustments (staff going on / returning from maternity leave etc.) Equals: Total number of employees per the current Dummy Payroll report.. Total basic earnings per previous month s final payroll report 4 Plus: Basic salary of new engagements during the month Plus: Permanent increases granted during the month Less: Basic salary of terminations during the month Equals: Total basic salary per the current Dummy Payroll report.. 11 5.1.3 FINANCIAL MANAGER/ACCOUNTANT Writes up (captures on spreadsheet) standard payroll journal entry as follows: Debit - Gross Salary per Cost Centre Overtime per Cost Centre Sessional Staff Company Contributions Company Contributions Company Contributions Basic Pay plus Allowances Non-Nursing Overtime Non-Agency temporary staff Pension / Provident Fund Medical Aid UIF :Payroll Control Account Pension / Provident Clear Acc Medical Aid Clearing Account PAYE Clearing Account UIF Clearing Account Union Subs Clear Acc Staff Loans Advances Staff Uniforms Net Pay EE ER Contributions Total Medical Aid Contributions PAYE SITE Deductions EE ER Contributions EE Contributions EE Repayments EE Repayments Credit - Posts to General Ledger.. HR ADMINISTRATOR Enters all training records onto VIP To ensure all training records are done on a monthly basis HUMAN RESOURCES DIRECTOR Checks all the training records entered on VIP Reconciles all trainin
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