पेरोल प्रबंधन

 

पेरोल प्रबंधन का अर्थ है-कर्मचारियों के वेतन, मजदूरी, बोनस, निवल वेतन और कटौतियों के वित्तीय रिकार्डों से संबंधित काम देखना।

मध्यम और बड़े आकार के कॉर्पोरेट समूहों में मानव संसाधन विभाग पेरोल का ध्यान रखता है। किन्तु व्यवसायों में ऐसा नहीं होता, क्योंकि उनके पास अलग से कोई मानव संसाधन विभाग नहीं होता। छोटी फर्मों में मालिक या कभी-कभी प्रमुख प्रबंधकर्ता पेरोल प्रणाली का काम संभालता है। विषय की जानकारी का अभाव, विधिक अनुपालन के बारे में जानकारी की कमी और प्रत्यक्ष अनुभव  की कमी छोटी फर्मों के लिए पेरोल प्रबंधन के काम को कठिन बना सकती है।

कुछ संगठन पेरोल संबंधी कार्रवाई परंपरागत रूप से हाथ से करते हैं, जबकि कुछ उन्नत पेरोल कार्रवाई सॉफ्टवेयर इस्तेमाल करते हैं।

 

Manual System

Manual payroll system is the traditional payroll system which involves pen and ink, adding machine, spreadsheet, etc instead of computers, software and other computerized aids. This process is tedious, time consuming and risky as it is more prone to errors.

 

Accountant

Accountant is a professional having a degree in finance/accountancy and has good knowledge of accounting principles. Accountant is responsible for all the activities related to payroll accounting. The process adds to the costs of the firm as it involves paying someone who is responsible for calculating the salaries of others. The financial control regarding salary goes in the hand of accountant.

 

Payroll Software

Payroll system can be adapted in the form of automated software that performs every action needed by the payroll process. It helps in calculating the payable amounts and deductions very easily. It also helps in generating the pay slips in lesser time. Automated calculations result in no errors. Data is validated automatically by the software. (See the right panel for list of few firms providing free payroll and salary softwares).

 

Payroll Outsourcing

Payroll outsourcing involves a third party (an outsourcing company) in the calculations of salaries and deductions. The outsourcing organization is responsible for all the activities of the payroll accounting. It saves time and cost for the organization.


The data is provided to the consultants/outsourcing firms. The various payroll functions undertaken by the outsourcing organizations are as follows:

  • Analysis of Payroll records, payroll taxes
  • Medical claim processing
  • Employee Insurance & Provident fund processing
  • Quality Audit procedures & planning

 

 

Some of the firms that do payroll outsourcing work in India are:

 

Some tips to ensure smooth payroll management:

  • Set salary structures: Every company should have its own salary structure. Separating the gross salary into components like, basic, house rent allowance (HRA), conveyance allowance, special allowance, medical allowance, and other allowances can help an employer to assist the employee in managing taxes.

 

  • Making Leave Calculation Simple: Prior decision on holidays and leave from work can help the employer to calculate the leave of the employees. When an employee takes a leave that is not applicable to him/her, the employer can directly deduct the pay for that day. Maintaining a sheet/log of attendance can help the employer to calculate the workdays and pay for the same.

 

  • Understanding Legal Obligations: Legal obligations on an employer differ as per the Nation’s Labour Law framework. Employee Insurance, Provident Fund savings, Old Age Pension and Gratuity are some of the legal obligations on the employers.

 

  • Managing Variable and Reimbursement Components: The variable components should always be kept separate and the calculations should be based on actual expenses. The employer can set a system of issuing the reimbursement against claims raised by employees. However, he would have to set a definite range or a highest limit for the reimbursable components. Travel or telephone expenses are normally taken as reimbursement components.

 

  • Timely Tax Calculations: A very simple way of solving the Employee Taxation problem is to set the salary structures accordingly, separating the taxable salary slabs and non-taxable salary slabs and making the calculations and provisions timely.

 

  • Easy Full and Final Settlement: Mutually agreed notice periods for resignations, payments in lieu and parameters of calculating pending leaves at the time of separation should be planned at a very initial stage. All the norms should be incorporated in the appointment letters and the employment agreement. Following it stringently, is the simplest way of simplifying the task.

 

  • Finding and Customizing Software: Selecting the right software for Payroll System is bit of a tedious job, but it can solve crucial problems in the long run. However, before finalizing and purchasing any such software, following factors should be taken into consideration:
    • Compatibility
    • Features
    • Reliability
    • Existing clientele of the software company
    • Cost
    • Future requirements and plans
    • Report generation facility

 

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