Professional Documents
Culture Documents
1.0 INTRODUCTION
Nowadays all establishments are becoming modernized, modern technologies now make
business transactions fast, easy, and accurate in order to avoid waste of time and for the sake
of safety and security. It also helps human to solve and understand complex problem and
analysis such as the computational need of humans. Especially to business establishment or
corporation processing enormous data and complex transactions.
Payroll is an example of such complex transaction because it is a critical business operation
dealing with numerous accounts and processing confidential financial report about each staff
of the establishment. A payroll contains a list of the employee and the amount each has
earned for a specific period of productive time. An automated payroll system is not only
faster and more accurate than a manual system, but once it has been installed into the
computer, the user can automatically print a variety of reports such as employee pay, checks,
including stubs with earning information. All payroll systems whether automated or manual,
must calculate net pay, which consists of gross pay, deductions for taxes and any other
optional deductions.
This automated payroll system involves the design and implementation of computer-based
payroll package procedure with an electronic data processing machine that brings about
efficiency, high speed in computation, and self-storage system, easy retrieval of
document/record. The automated payroll system is capable of maintaining all the records
relating to payroll as well as producing the individual employee`s pay slip or pay advice.
Problem Definition is the prepared information document, which defines in details, all
aspects of the system and their basic inadequacies. It contains in effect, the analysis of the
old system and based on this, the following findings and recommendations were made. The
overtime required for the pay roll preparation is felt to be unnecessary and its elimination is
required in the new system.
2) They are unwanted duplication in some of the system output such as deduction
register, payroll listing.
3) In any payroll system handling errors no matter how small is not tolerated and
this was clearly stated in this work for management.
Payroll system, the determination of wages and salaries of workers is a very sensitive issue
in which business organizations should handle with care because the problems that emanate
from it are endemic. In relationship to the case study of this project, some of the under listed
problems were encountered while computing the payroll manually. These include:
2) The lack of uniform pay-rate among workers on the same level in different organization.
5) Delay in payment of workers` salaries because the manual method wastes a lot of time.
6) Over payment and under payment which results from errors in the payroll salary
computation, and this may give way to inaccuracy and fraud. To eradicate these
problems above, the use of computer is therefore needed in the payroll unit in order to
automate the pay rolling operations.
The fundamental aim of this project work is to design an electronic payroll structure by
writing a program that can compute the NET PAY of each employee of the Nigerian
communications commission, Abuja, using the basic salary, allowances, benefits and other
deductions as input and to review the effectiveness and advantages of an automated payroll
system over its manual counterpart.
This software offers good benefits for more economical, realistic, faster and more efficient
implementation of staff payment procedures. The software will help to check fraud,
eliminate inaccuracy, and bring about efficiency and better documentation of staff records. It
will point out the need for payroll computerization, assists students and researchers to know
the concept of payroll and will act as a guide for a computerized payroll system.
This study is designed to develop a Computerized Payroll System for the Nigerian
Communications Commission, Abuja. It covers the process of preparing the Pay slip of each
employee, the regular and job order employee, keeping of records safety and computing the
exact wages of each employee. Including the stored report list of employee such as Monthly
Salary, Basic salary, overtime, Gross payment, Net pay, and Deduction such as withholding
tax, and Medicare, loan, Advances, Cash Advance, etc.
The proposed Payroll System for NCC, Abuja is expected to generate Pay Slip of
Employees, Report list of employees, Remittances for respective agencies, Payroll register
of regular and job-order employees, and Payroll form for every pay
period.
The basic limitation of the work is that the proposed Computerized Payroll System for the
Nigerian communications commission does not support network topology implementation
and online program or online transaction easily.
1.5.1 Services
The Nigerian Communications Commission (NCC), Abuja is versed with the sole
responsibility of regulating the activities of telecommunications services and activities of
public and private telecommunications establishments. NCC, Abuja also does spectrum
assignment, monitoring and bandwidth management in and around the country. Licensing
also is one of the primary instruments for the actualizatio of the Co issio ’s twi a date of
regulati g a d pro oti g private sector participation in the deregulated aspects of the
Nigerian telecommunications industry and the licensing of existing as well as intending
private operators of telecommunications services.
All telecommunications service operators are required to obtain the relevant licenses from
the Nigerian Communications Commission (NCC) via the license application process and
compliance with the stipulated requirements.
Internal
Audit Executive
Vice
Chairman
(EVC)
USP
F
Executive Executive
Commissioner
(Technical Commissioner
(Stakeholder
Medi Services) management)
a
AAA
The fact that the world has gone computerized has made most establishments to
computerize their activities to reduce their work load and erroneous tendencies. It is
obtained notice that 100% efficiency is the password of such an establishment and
that can only be realized if worker/employee relationship is very cordial. Better still,
if workers` wages and benefits are adequately implemented at shortest possible
time. Prompt payment includes the monthly salary, allowances and overtime, etc.
Based on this, workers are ready to do their best assigned job in order to achieve the
maximum efficiency. To be precise, this automated system is designed to enable the
accounting department of Nigerian Communications Commission, Abuja get a
payroll package that can facilitate the payment of workers` entitlement on schedule.
In this automated payroll system, any valuable information about workers can easily
be retrieved and wages are computed at shortest time. Here, there is no issue of fear
of destruction since safety is ensured by the storage device which is simple to
handle. Unlike the manual system that is prepared with pen and payroll sheet, and
bulky physical files, errors like nonpayment, over-payment, under-payment, and
over deductions, etc are eliminated. The processes of payroll are electronically
computerized. The ALU, memory and the register of the computer are for
calculation. This checks the issue of workers queuing indefinitely at the pay –office
thereby making the job to suffer. The new system requires few workers to operate
thereby saving the establishment from employing above their means.
PAYROLL: Is a list of the employees and the amount each has earned for a specific
pay period.
PAY PERIOD: Is the amount of time for which an employee is paid such as hourly,
weekly or monthly.
GROSS EARNING: Is the total amount an employee earns during a pay period.
NETPAY: Is the gross earning minus deductions for taxes and other optional
deductions.
DATA: This is a collection of facts, figures, symbols, etc representing an idea that
needs to be processed to yield information.
Data Store: File or table of contents used in the database called data repository
Client: User computer that uses the services of server computer in a network.
System: An organized method consisting of simple units, using procedures which are
collectively integrated together for accomplishing a task.
Query: A request for a set of desired information from a database containing files.
CHAPTER TWO
The payroll system in many organizations is by task the highest operating cost and
therefore deserves the highest attention. In the past when the employees are being
paid in cash on the pay day, payroll was so easier and the problems for payroll were
relatively simple, currently, the payroll system has become extremely complex and
the clerical expenses for payroll system have served accordingly. In many
organization therefore, whether private or public organization, their payroll system
should be handled with strict adherence because without it no organization can
function optimally.
In the united state, every organization with one or more employees is required to
deduct federal income tax withholding social security tax from employee`s pay and
to submit this amount periodically to the internal revenue service. In addition, the
employee is levied payroll taxes and above the amounts deducted from the
employee`s pay for state and federal unemployment program. Two third of the state
also requires state income tax withholding. Besides tax deductions, voluntary
employee deduction for retirement and insurance plans, saving union dues, payroll
to banks and credit unions must be taken and accounted for.
Geofrey Knot and Nick Wiats (1990), in “Computer Studies for BTEC”, said that
payroll systems are concerned with the production of pay slips for employees and
the maintenance of records required for taxation and other deductions. In a manual
system, the preparation of payroll figures and the maintenance of payroll records in
labor intensive task. Although tedious and repetitive, it is a vitally important task.
Most employees naturally require pay as being the main reason for work and which
is true as the main reason for work recent in payment or incorrect payment, unless
of course it is in their favor. The weekly or monthly payroll run affects almost all
employee records in the payroll master file; hence, batch processing is normally
used. This processing method provides numerous opportunities to maintain the
accuracy of the information. The repetitive nature of the tasks inherent in payroll
makes it a popular candidate for computerization especially, with organization
which employs large number of people.
The demand by government, labor unions, credit unions, and other agencies have
added to the problem. A computerized payroll system will not only maintain the
necessary records but also with the additional facility for calculating gross pay from
the original data, print the checks and report. It will also keep the management
informed about the cost of various functions with the business. In other words, much
current information can be developed without significant extra expenses that will
provide the management with a detail broken down of labor
costs.
In the same vein, Koliler (1970), defined payroll as a record showing the wages or
salary earned by an employee for a specified period of time and the various
deductions for withholding tax, health benefits and so forth or simply put as the total
wages or salary accuses or praised for a given period.
Sheffied (1964) puts it as the main record in the wages accounting system, which
shows the warnings and tax record of each employee, which is update at each period
to show the cumulative earning and tax up-to-date.
Whereas Long (1950) defined payroll as that branch of accounting or cost
accounting department work concerned with the preparation of the periodic payrolls
and their recording in the books of accounts. This involves the entire procedure
connected with translating production into payroll note. It also includes procedures
in connection with many adjustments to an individual pay made necessary under
modern conditions.
According to David Fimberg (1973), not that One payroll is like another payroll but
that the data processing functions already listed are to be found in various conditions
on all systems, be they payroll, inventory management sales ledger or any other
activity concerned with data processing. It is important to differentiate between
these data management and processing facilities, and what is known as “software
application packages”. The application packages look at a business process, payroll
perhaps, and the programmer tries to write a payroll program that can be used for all
payrolls.
Jack L. Smith, Robert M. Keith, William I. Stephens (1986), stated “you will
observe from the figure that many different people are involved”. This is key to
achieving strong internal control over payrolls; of course, small organizations where
the owners prepare the payroll would have no need for such a system. The owners
should know all the employees and who had or had not worked during the pay
period. But for larger organizations, separation of duties is essential.
In addition, Ibrahim B. B. (1987), coined: “in the course of the years, effort will also
be made to improve the fringe benefits, including transport allowances of workers
through the process of collective bargaining in the organized private sector but
always subject to the approval of the minister of employment, labor and
productivity”.
Henson E. (1973), “the term PAYROLL has several different meanings:” the
distribution of paychecks (physical or electronic) to employees each payday.
Nobody could admit the inescapable fact that what makes the manual procedure
take a long time to finish the task is due to the many steps and processes to
undergo. There is the collection of data such as DTR, REMITTANCES, and
individual manual calculation of payroll. Individual data is transferred through
sheets, encoding and double checking after calculating. All this process requires
labor and effort to complete the task.
The logical process of manual procedure results to too much time consumption. It
often times result in miss-posting and understating of each employees data of
plenty of files that is hard to accommodate. To create a well-arranged database and
to implement strong security of the system for data security poses a challenge.
To accounting department and payroll maker of the NCC, Abuja, and the proposed
system will help the accounting section, especially the Payroll maker/bookkeeper
and the Finance Officer. It will help to lessen the time and effort of the payroll
maker/bookkeeper preparing payments of employees. The System development
accommodates changing figures and produces a paperless environment through
well design database.
CHAPTER THREE
This is the method used by the researcher to gather information about the existing
system so that a proposed system can be effectively designed and implemented.
The researcher of this project work used the following data gathering techniques:
3.1.1 Interviews:
The interview was thoroughly done and an understanding of the existing system
became crystal clear to the researcher. This assisted in the design and
implementation.
3.1.2 Observation Of The Staff At Work
1) The staff always have a lot of job to process most of the time
2) The staff are always busy writing, calculating, compiling information and
carrying of several duplicate files
3) Their job in payroll unit wastes a lot of time in computing staff salary
5) In payroll computation, the pay slip, individual pay record and the pay summary
list forms are carbonized.
6) Additionally, the payroll unit is also faced with the problem of safe storage and
insecurity of information, files and individual records.
Due to the fact that the existing system needs to be properly understood for easy
design and implementation of an automated new system, the documents used in the
commission were obtained, examined and analyzed. Such documents are:
1) Pay slip
2) Employee record
Since this project work requires a review of other related literatures, many sites were
visited in the internet in order to get cognate information pertaining to the comments
of the authors of the various literatures. Past projects on this area were visited in the
internet so that proper due and user interface would be designed. Links like:
http//:www.payrollsystem.com/researchwork,
http//:www.automatedpayrollsystem.com/review, and GOOGLE were visited.
3.1.5 Questionnaires
This method was used to obtain information from the staff members of the system.
Concise and unambiguous questions were constructed with clear instructions on
how responses were to be made. The questionnaire was designed in other to get the
views of the staff members towards the automation of the payroll system. This
needs to be done because some set of people may be pessimistic about the view. The
questionnaire was divided into two sections, section A was designed to extract some
relevant background information about the respondent and section B targeted the
respondent`s familiarity with the current reservation system. See the sample of the
questionnaire in Appendix1.
This is the first phase of the classic system development process. This can also be
called initial study phase, survey phase or planning phase. This phase was carried
out in order to actualize the following:
Initial baselines problems, opportunities and/or directives were assessed with respect
to urgency, visibility, tangible benefits, and priority. Scope defines the boundary of
the project, those aspects of the business that will and will not be included. The
project was initially studied in order to know what scope of the work will be taken
so that it will be finished as at when needed and required.
Initial aspect of project worth was done in order to ascertain how feasible it will be
to actualize the project. That is, how much it will cost, how operational will the
project be after implementation, what technological knowledge is required to bring
the project to completion?
Question 1:
Question 2:
The problems of the existing system were highlighted in the previous section. These
problems prompted the researcher to seek for a way to reduce or eradicate them. A
computer-based system was proposed. The proposed system will be able
to :
1) Reduce the amount of data redundancy associated with the current system
5) Delays normally associated with the current system will be reduced through
automation
Due to the cost incurred in the process of developing major information, the system
investigation stage frequently requires a preliminary study called feasibility study. A
feasibility study is a preliminary study to investigate the information needs of the
prospective users and determines the resource requirements, cost, benefits, and
feasibility of a proposed project. The feasibility of the proposed system is
summarized in the immediate subsections.
This measures the urgency of the problem (survey and study phrase) or the
acceptability of a solution (definition, selection, acquisition and design phase).
Through a thorough analysis on the proposed system, the following were found:
3) The system will offer adequate controls against fraud and to guarantee the
accuracy and security of data/information
4) It will provide desirable and reliable service to those who need it.
1) The hardware and software requirements are ready for the design
2) There is technical expertise that will help to ensure that proposed system is
implemented
The focus here is on finance to fund the project. The elements of costs which are
considered are:
Data collected from the existing system were organized and necessary actions on
documentation were done. Moreover, data were prepared to be in a nonredundant,
flexible, adaptable and simple form through the process of data normalization.
Entity relationship diagrams (ERD) depicts data in terms of the entities and
relationship described by the data. Entity is the data with which record of employee
or pay slip can be made. The relationship talks about the common entity that relates
two or more records together. Each of the entities will have attribute(s) which is/are
descriptive properties or characteristics of the data. The entity may also be referred
to as a field. Thus the entity relationship diagram of this project work is shown in
figure 3.1.
Figure 3.1: Entity Relationship Diagram
In the payroll unit of NCC, Abuja, three main documents are used in workers` salary
preparation. These documents which are examined in the analysis of the work are
hereby listed below:
This is a sheet that contains the individual salary format, allowances, deductions
made, level of employee, category and all the payable records made by the pay
structure of the commission are herein analyzed. It is carbonized with the pay
summary list and the pay slip to eliminate any possible error.
This shows the number of overtime hours worked. It is normally used for recording
official closing hours and the time worked after the normal closing hours. It is the
duty of the departmental supervisor to ensure that whatever that is recorded on the
sheet is correct and monitored. Hourly employees are entitled to extra compensation
for working overtime or being on duty on a holiday.
3.5 Promotion And Demotion Notification
CHAPTER FOUR
4.0. SYSTEM DESIGN AND IMPLEMENTATION
System development life cycle is aimed at achieving a high quality system that
meets the user requirements. Many methodologies have been developed and
introduced in order to implement system development life cycle. Although each
method follows certain different techniques and steps, they all maintain the same
development phases described above.
There are several system development methods in existence today, namely: Scrum,
Extreme Programming, Lean Software Development, Unified Software
Development Process, Agile, Waterfall, Feature Driven Development, Microsoft
Solutions Framework, Capability Maturity Model Integration, Prototyping, Throw-
Away Prototyping, Use-Case Drive, Architecture Centric, Iterative And
Incremental, Dynamic View, Functional View, Enterprise Unified Process, Evo,
Phased Development, to mention but a few.
Basically, these vast methods have been categorized further into three main
methodologies which are Structured Design, RAD (Rapid Application
Development), and Object-oriented Analysis and Design. Each of the available
methodologies is best suited to specific kinds of projects, based on various
technical, organizational, project and team considerations. For the purpose of the
proposed automated payroll software system, the WATERFALL method is adopted
as the payroll software development methodology.
There are two approaches in developing system using Waterfall methodology,
process-centered and data-centered approaches. Process-centered approach attempts
to get the works done mainly from the perspective of the processes that exist in the
operation of the system, which will likely result in system that constructed by
process-oriented components. On the other hand, the data-centered approach
concentrates on the data used by and involved in the system. The Waterfall
development methodology is categorized under Structured Design Methodology.
4.1.2 The Reasons For Adopting Waterfall Methodology For the Project
This chapter deals with the technical details of modeling the system, designing its
database, inputs, reports, user interface, the application architecture and security
specification, and producing other specifications which enables the application to be
completed and accurately implemented.
File structure: The data modeled in figure 3.6 must be logically organized into a
physical database so that relevant data and information will be stored. The entities in
figure 3.6 are represented as files while the tables make up the database structure.
The Database file structure for the various files is: login, employee record, pay slip,
and report.
The input, processing and output of the automated payroll design is sub-divided into
the following menus, and each menu performs the function as its name implies
7) Help
To ensure an effective and secured access, three basic elements must be in place:
authenticity, authorization, and accountability, collectively known as AAA security.
AAA security ensures that only people who gain access to employee payroll
information are the authorized people. Authentication makes sure that only the
proper people can gain access to a system. This is performed with a user name and a
matching password.
Authorization makes certain that once users are inside the system, they can access
only the information and resources that are appropriate for them, whereas,
accountability ensures that the people/users are held responsible for their actions by
keeping detailed records, or audit logs. Unauthorized users` particulars will be
recorded in a file which only the system administrator will have access to, and
which will alert the system administrator that someone is trying to steal information.
These three basic elements are provided in this project work. The system
administrator sees to the information and access level management of the system.
In the design phase of the automated payroll system, system development involves
the process of applying various techniques, algorithms and principles for defining
the system in a sufficient detail to ensure its physical realization. In other to achieve
this, a variety of tools such as program flowchart and function interactive diagrams
are used to implement the system design optimally. All these are shown in appendix.
The application was developed with an HP 550 laptop computer with the following
configuration: a Pentium ® DUAL CPU T2370
@1.73 GHZ, with 1GHZ speed RAM, 112 GB Hard Disk, 32 bit system with windows
system operating system and the application was developed on Microsoft visual basic
compiler (VB) version 6.0.
Visual basic programming language was selected based on the fact that it directly
supports database files in several formats in addition to other rich qualities like
accessing files created with Dbase, Excel, etc with the professional edition, Active X
data object (ADO) and open Database connectivity (ODBC).
After the system has been analyzed, the focus is now to design a new system that
will take over the deficient exiting manually operated payroll system. A good
software design is the beginning of an effective software engineering exercise. A
well designed software system is easier to implement and maintain. It is easily
understood and reliable. The difference between the proposed system and the
existing system is that the existing system uses manual method while the proposed
system is a computerized counterpart. Software being a creative process cannot be
formulated as a set of rules. Nevertheless, the use of systematic methodology
simplifies the design process and results in software system which is
comprehensive, reliable and also verifiable.
BASIC was originally developed as a practicing language to give its users the
opportunity to become familiar with other programming languages which are
seemingly more complex and difficult. With the advent of windows, Microsoft
developed visual basic which is a visual graphical version of BASIC. Since its
introduction, visual basic has advanced into an extremely powerful application
development tool, leaving behind its reputation as a beginner`s language. One very
interesting feature of visual basic is the fact that one can explore it to create a suite
of applications very quickly. Visual basic has versions, starting from the first to the
recent version 6.0 and is used in this program development, “ automated payroll
system”. This project in visual basic version 6.0 follows a three step procedure for
planning the project, namely: setting-up the user interface, defining the properties,
and creating the code.
1) Design the user interface: Here, I drew a sketch of the monitor screen the
user will see when running the project. This contains and shows the
forms and all the controls that I plan to use in the project concernment.
2) Planning the properties for each object, I got ready the properties that I
planned to set or change during the form design
3) Plan the basic code: This is where I plan the procedures that execute
when the program runs.
The user interface defines how the system user directly interacts with the system to
provide inputs and queries and receiving output and helps. Thus the user interface is
the specification of conservation between the system user and the computer. It
therefore, establishes the dialogue between users and computer. The dialogue makes
for very accommodating and friendly user interfaces. In this concernment, user
interfaces were designed using a GRAPHICAL USER INTERFACE (GUI)
programming language called Visual Basic 6.0. This language comes with various
controls which help in the interactivity of the system. The controls that are used in
this project are:
2) Command button: These are used enter the data to be processed, or to cancel a
transaction or option
4) Check box: This provides the user with the flexibility selecting a value via a
keyboard or mouse
5) Message box: These offer information/guide to the user about the system.
In a bus topology, all devices are connected to the transmission medium (cable) as
backbone. There must be a terminator at each end of the bus to avoid signal
reflections, which may distort the original signal. Signal is sent in both directions,
but some buses are unidirectional. It is good for small networks. Can be used for
10BASE5 (thick net), 10BASE2 (thin net) or 10BROAD36 (broad band) co-axial
bus standards.
Fig 4.6 The bus topology.
4.2.9.4 Client/server
This describes the relationship between two computer programs in which one
program, the client, makes a service request from another program, the server,
which fulfills the request. Although the client/server idea can be used by programs
within a single computer, it is a more important idea in a network. In a network, the
client/server model provides a convenient way to interconnect programs that are
distributed efficiently across different locations. Computer transactions using the
client/server model are very common. The client/server model has become one of
the central ideas of network computing. Most business applications being written
today use the client/server model.
Typically, multiple client programs share the services of a common server program.
Both client programs and server programs are often part of a larger program or
application. In this project work, the administrative department of the payroll unit is
where the server will be installed and at least one computer system needs to be
installed in any other payroll sections.
Fig 4.7 Client server model
Microsoft visual studio 6.0: This is a suite of application packages for the
development of the system. It contains a collection of all Microsoft oriented
programming languages, any of which could be readily utilized by developer. Visual
Basic 6.0 is used to program the proposed system.
Site preparation handles all the needed conducive environment and conditions under
which the system can optimally deliver the expected output. The computer
system(s) should be sited away from generating plants. The installation needs to be
protected from unauthorized physical access, the area has to be adequately
ventilated with fans and air condition to maintain cool temperature. Also needed is
an uninterrupted power supply system to manage power outages. This is to prevent
the system from malfunction. Power interrupt causes fatal error to both hardware
and software. Stabilizers should also be supplied to avert fluctuation of power
supply.
The basic requirements for the implementation of this system in the commission are
shown in the table:
DETAILS AMOUNT
Windows 7 Operating System #20,000 #90,000
Payroll Record Software, (HRS 1.0)
Total #110,000
4.3.3.3 Personnel And Training Requirements
DETAILS AMOUNT
Personnel
System & Database Administrator #20,000
Training
Computer Appreciation Course #80,000
Total #100,000
After the design of the system, program was written and installed. Then the program
was tested with sample data to ascertain its correctness. During these processing,
logic errors, syntax errors and other possible errors were detected and debugged.
During this period, the need for the improvement of the programming codes and
from interface was observed and necessary actions were taken to actualize and
validate the processes.
The conversion plan to be used is parallel conversion. This plan supports the
simultaneous operation of both the old and new system for a time frame depending
on when the new system is well adapted. Though this plan is costly but it avoids the
calamity that may befall the payroll unit and the organization at large if the users of
the system should loose or misuse payroll details as a result of lack of
familiarization with the new system.
The fully designed and implemented automated system is ready for deployment.
Tight plans should be provided for the maintenance and upgrading of the system at
regular intervals depending on management decision. This maintenance plan is
aimed at updating/upgrading the functionalities of the system to meet up with future
demands and technology.
CHAPTER FIVE
5.1 Summary
5.2. Recommendations
Payroll system determines the wages/salaries of workers; hence any business
establishment should handle with care. The computerized counterpart of the payroll
system was recommended by the researcher due to the numerous benefits the user
stands to gain as earlier stated in this project work. The need for the proposed system
outweighs that of the manual payroll system which is now almost obsolete.
Nevertheless, some establishments find it difficult to computerize their payroll system
because of the high cost involved in the system design and implementation. I strongly
urge every organization to adopt the computerized payroll system, irrespective of the
cost because of its security, efficiency, speed and accuracy in payroll management.
5.3 Conclusion
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Web Links
http//:www.payrollsystem.com/researchwork http//:www.automatedpayrollsystem.com/review