PROCESS MAPS

Payroll Accountant - NPS 04

Key Outputs

Prepare payroll

 Paid salaries - 50%

 Paid statutory payments - 20%
 Reconciliation - 15%
 Schedules/Management Accounts - 15%

1. Prepare payroll and pay salaries

- Acceptance and authorisation of salary related payments:-
- Salary advance
- Leave commutation
- Loan deductions
- Other debtors deductions of less than 12 months
- Allowances (various types) sitting, acting etc gratuity

Vouchers routes:
- Assistant Accountant raises invoices on request, checks, and
Validates information. Sends to PA
- P/Accountant authorises and cheques are raised
- P/Accountant re-checks the cheques once issued
- Cheques sent for counter signing
- Assistant Accountant collects signed checks and distributes

The main payroll follows this route.

Each employee pay is updated monthly for any payments made during the
month as in (1) above.
- Payments are updated to payroll by a particular date
- Vouchers remain pending until that date when the process is
completed (batching concept)
- Batching concepts means invoices remain unprocessed for
14 day – 21 days until preparation of next payroll.

2. Payroll: Is by exception.
If there are no transactions (payments) the information remains the
same. Initiated by P/Accountant and validated and authorised by
Finance Manager.
3. Reconciliation of payroll emanates from omissions of vouchers and
receipts not captured to the sun system. Sources are HR and Finance,
Misposts and wrong coding.
P/Accountant
- Adjusts the errors, entries posted to the sun
- Balances generated from payroll

Balanced figures for use by Finance Manager

4. Prepares statutory payments

- PAYE, VAT, In-House Pension, NAPSA Contributions etc.
These figures changes when there are changes in staff number e.g.
new recruitments, layouts etc.

5. Overlaps: with Budget Accountant on payments of service providers.

INSPECTOR

Job Description

1. Weekly - Planning

Draw program for visitations

- Walking range
- Driving range

Draw up issues to deal at visitation sites, which include

- Incomplete records
- Unpaid contributions
- Sometimes (pending claims)
- Missing returns
- Issuing of forms
- Check provisional numbers
- Any information as required

1.1 Visit to data capture section:

- Check rejected returns
- Inspector’s input regarding zone client’s returns.

At visitation site
Interact with

 Head of organisation
 Manager
 Payroll
 Accountants etc

(i) Explain nature visit

 Prosecution Process

1. Visitation to Employer
2. Advise of arrears position
3. Agree settlement program
4. 1st warning letter 21 days
5. 2nd letter 7 days notice
6. Warrant of distress
7. Prosecute summons
8. Charges

Overlaps

 Data input
 Registration – Cashiers

*No Job Description