薪资管理手册 Payroll.pptVIP

4. Payroll4.1 Payroll list preparation4.2 Payment posting in SAP4.3 Accounts for hours according to the time report4.4 Accruals for personnel costProcess Overview Human Resource department Depreciation discounting import with payroll dataGenerate payroll list for employee and freelancerApproved by HR Manager?Prepare “Business Payment” according to the approved payroll reportYesReview the payroll list NoApproved accordingto Signature Mandate?YesYesNoAccounts Payable 2.2 Accounting Standing data is available?Send pay slip notices to employees 4.1 Payroll list preparation?? Approved payroll listHuman Resource department Generate as batch in formatAccounting Correct errors from batch input file Batch input file process correctly?Correct errors from batch input file NoReconcile postingYesExecute closing operating expenses4.2 Payment posting in SAP? BSU/PM, EngineeringService departments Project expenses claim with “Time Report”Approved by PM?Normal expenses claimNoHuman Resource department Input the hours according to the time reportYesTransfer correct?Post hours to payroll listAdjust transfer Payroll preparation processYesNo4.3 Account for hours?? Standing data availableHuman Resource department Accounting Accrual proposalApproved by HR manager?Approved by CM?Review proposalNoYesNoGenerate posting in SAP systemYes 7 4.4 Accruals for personnel costs ItemRisk Control Activities1.Incorrect input of data.Missing updated of data.Unauthorized change of standing data.Only the authorized personnel can read/change the standing data.Regular review of standing data by HR.2.Missing transaction.Calculation error.Reconcile by employee according to the pay slip notice.Double check the payroll list by HR manager.3.Unauthorized payment to employeesThe payment has to be released by the authorized personnel.5.1 Payroll list preparationItemRisk Control Activities4.Inaccurate allocationCompare the amount distributed with total payroll.Investigate differences. 5.2