It is suitable for use for small NGOs It enables you to split salary costs between up to three different cost centres It generates a journal showing how the entries should be entered into your accounting system Step 1: Enter your country's tax band info into the Tab called 'bands' Step 2: Carry out test calculations to confirm that the formula gives you the expected answer Step 3: Enter your employees' names and salary details into the 'payroll' tab (insert more rows if needed) Step 4: Allocate each person's total salary cost across the cost centres by changing the percentages in the yellow cells Step 5: Reconcile this month's gross salaries to last month's, itemising all changes, so that the reviewer can approve Step 6: Print the payroll and the journal and get them authorised Step 7: Enter the payroll journal into your accounting system NB Only enter data into cells that are coloured yellow. Feel free to adapt this tool to suit your needs, but you need to have a fair level of Excel skills to do so. Enter your employees' names and salary details into the 'payroll' tab (insert more rows if needed) Allocate each person's total salary cost across the cost centres by changing the percentages in the yellow cells Reconcile this month's gross salaries to last month's, itemising all changes, so that the reviewer can approve Mango's payroll tool Back to intro Insert your tax band information in the yellow cells below (The example data entered is for Uganda) Rate Bands Rate Additional From To % - % 0 A 0% A 130,000 10% W A B W B 235,000 20% X 10,500 B C X C 410,000 30% Y 45,500 C D Y D Z D Gross X Monthly gross pay 1,500,000 N % Employees Social security 5 Ees (If the Employees' contribution is a fixed amount, write the figure in D14 and adjust the formula) Employers Social security 10 Ers (If the Employers' contribution is a fixed amount, write the figure in D14 and adjust the formula) PAYE Formula: =(VLOOKUP(N,Tax,2)*(N-VLOOKUP(N,Tax,1)))+VLOOKUP(N,Tax,4) Net pay formula: N-PAYE-(N*Ees%) Test calculation: 1. Fill in all the yellow cells with sample figures 2. Check if the blue figures below are as you expect PAYE: 372,500 Net pay: 1,052,500 3. If it is correct as you expect, you can proceed to use or adapt the following payroll page 4. If it is not correct, you may need to amend the formula for your particular country. Kindly notify Mango. Bands (If the Employees' contribution is a fixed amount, write the figure in D14 and adjust the formula) (If the Employers' contribution is a fixed amount, write the figure in D14 and adjust the formula) ('Tax' in this formula refers to table E5:H10) 4. If it is not correct, you may need to amend the formula for your particular country. Kindly notify Mango. Organisation name Back to intro Payroll Month: Name Basic pay Other taxable pay Gross pay PAYE Employees SS Advances / loans Net pay Employers SS SS Total 1 - - - - 2 - - - - 3 - - - - 4 - - - - 5 - - - - 6 - - - - 7 - - - - 8 - - - - 9 - - - - 26 - - - - 27 - - - - 28 - - - - 29 - - - - 30 - - - - TOTAL - - - - - - - - - OK OK OK Payroll reconciliation Prepared by: Total gross last month X a b c Authorised by: d Total gross this month - Check - Organisation name Payroll Month: Name 1 2 3 4 5 6 7 8 9 26 27 28 29 30 TOTAL % Gross Ers SS % Gross Ers SS % Gross Ers SS 100 - - - - - - - - OK 100 - - - - - - - - OK 100 - - - - - - - - OK 100 - - - - - - - - OK 100 - - - - - - - - OK 100 - - - - - - - - OK 100 - - - - - - - - OK 100 - - - - - - - - OK 100 - - - - - - - - OK 100 - - - - - - - - OK 100 - - - - - - - - OK 100 - - - - - - - - OK 100 - - - - - - - - OK 100 - - - - - - - - OK - - - - - - CS3 CS1 CS2 Organisation name Back to intro Payroll Journal Month: Account Type Cost centre Dr Cr Gross salaries Exp CS1 - Gross salaries Exp CS2 - Gross salaries Exp CS3 - Employers SS Exp CS1 - Employers SS Exp CS2 - Employers SS Exp CS3 - Salary advances / loans Asset - Social security control Liability - Income tax control Liability - Net pay control Liability - Total - - OK