It is advisable that standard input documents are used in order to streamline the record keeping of payroll information and to minimise human error. It is important that input documents are authorised by the relevant person responsible, who will eventually assist with yearly audit of the payroll by the company’s auditors. This will ensure that changes are only made with due authorisation.
The payroll administrator should ensure that all the required input documents relating to the pay period is acquired for processing.
Documents required will include:
- Clock cards or any other input documents relating to normal hours worked and overtime hours worked, unpaid leave etc.
- Letters of appointment or service contracts for new employees.
- Transfer letters of employee’s to other branches, changes in Cost Centres or pay points.
- Changes to medical aid tables received from medical aid.
- Medical aid adjustments, if these are processed through payroll.
- Changes to pension fund or provident fund calculations received from relevant fund.
- Changes in the personal particulars of employees such as the number of medical aid dependants, change in marital status etc.
- Increases across the board or for specific employees.
- Bonuses to be paid for this period.
- New loans or changes to loan repayments for the period, and interest on loans.
- Changes in savings for the period.
- Changes to third party payments such as bonds, insurances and garnishee orders.
- Changes to fringe benefits.
- If the payroll administrator is responsible for unpaid leave, they must have leave input forms available for the different types of leave.
- Letters of resignation and documents relating to terminations.
It is important that the relevant responsible person approves all documents, e.g. – overtime signed by the relevant supervisor, increases and bonuses authorised by the head (s) or relevant department(s).