PROJECT REPORT ON

‘A STUDY ON HR PAYROLL MANAGEMENT’

AT
AMAZON

DEENA WALA SAHIL SINGH

1051-20-401-070

Project submitted in partial fulfillment of for the award of the

degree of Bachelor of Commerce (GENERAL 2020-23)

By

Osmania University,
Hyderabad-500007
 Certificat
e
This is to certify that the project work entitled

‘A STUDY ON HR PAYROLL MANAGEMENT’

Is the Bonafide work done by

NAME: DEENA WALA SAHIL SINGH

ROLL NO.: 1051-20-401-070.

as a part of their curriculum in the Department of Commerce Aurora’s Degree & PG College,

Chikkadapally, Hyderabad-500 020.

This work has been carried out under my guidance

Dr. VISWANADHAM BULUSU Mrs. VEENA KAPOOR

Principal Head of Department

MRS. K. SUJATHA
Project Mentor External Examiner

Aurora’s Degree & PG College, Chikkadapally, Hyderabad-20.

 ANNEXURE 1

DECLARATION

I hereby declare that this project titled ‘A STUDY ON HR PAYROLL MANAGEMENT’

submitted by me to the Department of Commerce, Osmania University, Hyderabad, is a
bonfide work undertaken by me and it is not submitted to any other university or
institution for the award of any degree, diploma/certificate or published any time before.

Name and Address of the Student Signature of the student

Deena wala sahil Singh 13-3-

587/8 Sai Durga Nagar,
Hyderabad.
 ANNEXURE – II

CERTIFICATION

This is to certify that the Project Report titled ‘A STUDY ON HR PAYROLL

MANAGEMENT’ submitted in partial fulfillment for the award of B.Com GENERAL
Programme of Department of Commerce, O.U. Hyderabad, carried out by DEENA
WALA SAHIL SINGH under the guidance of Mrs. K. SUJATHA. This has not been
submitted to any other University or Institution for the award of any
degree/diploma/certificate.

Name of the Mentor Signature of the Mentor

Mrs. K. SUJATHA
 ACKNOWLEDGEMENT

This project work would not have been complete without the mention of following
people. We express our hearty gratitude to our principal sir Dr. VISWANADHAM
BULUSU for providing us the opportunity and platform to work on the project.

And our project mentor Mrs. K. SUJATHA who has supported and guided us throughout
our project.
 TABLE OF CONTENTS

S.NO. DESCRIPTION PAGE NOS.

INTRODUCTION 1

• NEED FOR THE STUDY 3

• OBJECTIVES OF THE STUDY 3

CHAPTER - 1
• SCOPE FO THE STUDY 4

• RESEARCH METHODOLOGY 4

• LIMITATIONS OF THE STUDY 7

CHAPTER – 2 REVIEW OF LITERATURE 8

INDUSTRY PROFILE 24
CHAPTER – 3
COMPANY PROFILE 31

DATA ANALYSIS AND

CHAPTER – 4 40
INTERPRETATION

FINDINGS, SUGGESTIONS AND

CHAPTER – 5 66
CONCLUSIONS

QUESTIONNAIRE 70

ANNEXURE 72
 ABSTRACT

Payroll Management is a fundamental business requirement demanding compliant and accurate

financial controls in a timely manner. A rules-based payroll management system will assist in
controlling the workforce costs; ensure the entire workforce is being paid on time and according to
compensation rules. Fully integrated with financial and hr factor, Payroll is based on a global
HRMS engine with country-specific localization extensions to better manage your global HR
operations.

Payroll system is the heart of any Human Resource System of an organization. The solution has to
take care of the calculation of salary as per rules of the company, income tax calculation and
various deductions to be done from the salary including statutory deductions like Income tax and
provident fund deductions. It has to generate pay-slip, cheque summary and MIS reports. It is
understood that we are tired of managing thousands of odd papers, pay slips, payroll reports, and
salary details and so on. Imagine that we have a payroll processing system which will generate our
pay slips and payroll reports within seconds. We can help others automated your payroll system by
developing a customized payroll application that suits your specific requirements.

Main aim of developing Employee Payroll Management is to provide an easy way not only to
automate all functionalities involved managing leaves and Payroll for the employees of Company,
but also to provide full functional reports to management of Company with the details about usage
of leave facility. We are committed to bring the best way of management in the various forms of
EPM. We understand that EPM in not a product to be sold, it is a tool to manage the inner operation
of Company related to employee leave and Payroll.

Employee benefits and payroll administration remain the core tasks businesses tend to offload.
Both activities can consume significantly more time to administer than one might expect, yet they
are fairly straightforward to process. These days, business owners are buried under mountains of
paperwork. Besides payroll processing and quarterly/annually tax reports, there are a growing
number of federal regulations and human resources (HR) chores to consider.

HR Payroll is very specific depending on the country. General configuration rules should be used in
all country implementation, but each is very individual when it is about details. All this is because
different labor laws and social security demands.
 Payroll seen from HR side. Payroll is used to calculate remuneration for work performed by
individual employees. All elements of an employee’s periodic remuneration which are entered by
the relevant department are used as basics for payroll program to perform gross-to-net calculation
(including calculating benefits, taxes, amounts for social security and other types of statutory and
voluntary deductions) wage types stored in info types Basic Pay, Recurring Payments/Deductions ,
Additional Payments , Additional Off-Cycle Payments, other payroll related (country and client
specific) info types, time wage types (bonuses for overtimes, night shifts, etc).

Payroll program produces payroll results (entered in payroll specific tables), remuneration
statements and bank transfers. Also posts payroll results to Accounting.
 CHAPTER-I INTRODUCTION
INTRODUCTION

In a company, payroll is the sum of all financial records of salaries for an employee, wages,
bonuses and deductions. In accounting, payroll refers to the amount paid to employees for
services they provided during a certain period of time. Payroll plays a major role in a
company for several reasons.

From an accounting point of view, payroll is crucial because payroll and payroll taxes
considerably affect the net income of most companies and they are subject to laws and
regulations (e.g. in the US payroll is subject to federal and state regulations). From ethics in
business viewpoint payroll is a critical department as employees are responsive to payroll
errors and irregularities: good employee morale requires payroll to be paid timely and
accurately.

The primary mission of the payroll department is to ensure that all employees are paid
accurately and timely with the correct withholdings and deductions, and to ensure the
withholdings and deductions are remitted in a timely manner. This includes salary payments,
tax withholdings, and deductions from a pay check.

MEANING:

1
As an employer, you have specific payroll responsibilities that are required by government
agencies. These agencies can be federal, state or local. Some of these responsibilities include,
but are not limited to, withholding amounts from your employees' compensation to cover
income tax, social security, Medicare, and other payments.

This section is designed to help familiarize you with the basic concepts of payroll
management and introduce options to help make the process easier. Consult with a tax
professional or accountant to address all of your business' specific needs.

DEFINITION:

• “Payroll is the total amount of money paid by a business to its employees over a set
amount of time”.
• “It can also mean the record of total earnings of all employees for a company in a fiscal
year”.

NEED FOR THE STUDY

The need for HR Payroll management includes the following features:

It is inter-related between HR policy and financial management. To know the satisfaction of

employee expected remuneration for doing their job. Assurance of no loss of jobs as a result
of the programs. In addition, Training of employees in team problem solving.

The use of HR payroll management where employees discuss problems affecting the
performance of the plan and the work environment. Encouragement of performance
elopement among the employees with satisfaction to maintain of good hr payroll
management.

Increasing the satisfaction of employee performance. To measure the satisfaction level of the
employees using the software. To get suggestions from the employees for further
improvement in existing software system. To contribute to the growth of the organization.

OBJECTIVES OF THE STUDY

1. To study and understand the concept of HR payroll management.
2. To examine the impact of HR payroll on employees performance and loyalty upon
Amazon.in.

2
3. To examine the awareness of employees towards HR payroll at Amazon.in.
4. To suggest if any changes to be brought in the payroll strategies and practices of
Amazon.in.
5. To identify the salary statement. To measure the pay check country wise.
6. To study the components and determinants of HR payroll management and its role in
influencing the employee satisfaction of performance, cultural and loyalty upon company.
7. To study the impact of working conditions indirectly.
8. To examine the impact of loyalty upon company HR policy’s in Amazon.in.
9. To develop an integrated approach towards HR payroll management.
10. To identify that the employees are aware of the standards in Amazon.in
11. To know the HRD book keeping of payroll.
12. To identify those incentives works as motivating factor.
13. To identify that will payroll improve the relationship between employee and management.

SCOPE OF THE STUDY

The term HR payroll management in its broader sense covers various aspects of employment
and their expect performance upon company policies and conditions of work .The present
study will aim at studying various factors which influence HR payroll management.

Although the important components of HR payroll management were comprehensively

discussed, the scope is confined to all the categories / levels that are working at AMAZON.IN
like, services dept., Administrators, scientific staff & Supporting Staff.

RESEARCH METHODOLOGY
TYPES OF RESEARCH
EXPLORATORY RESEARCH:

Exploratory research focuses on collecting data using unstructured formal or informal

procedures to capture data and to interpret them. It is often used to classify the problems or
opportunities and it is not intended to provide conclusive information from which a particular
course of action can be determined.

DESCRIPTIVE RESEARCH

3
 • Designed to provide further insight into the research problem by describing variables
of interest.
• It can be used for profiling defining segmentation predicting and examining
associative relationships..

CASUAL RESEARCH

• Designed to provide information on potential cause and effects relationships.

• Most practical in marketing to talk about associations or its impact of one variable to
another.

SOURCES OF DATA

POPULATION:

The employees of AMAZON.IN will constitute the entire population. Here the entire
population is considered for my study because the population is limited.

DATA COLLECTION:

Data is recorded measure of phenomena. While deciding about the method of data collection,
the researcher should keep in the mind about two types of data. They are, Primary Data and
Secondary Data.

PRIMARY DATA:

The primary data has been collected through Questionnaire. The Questionnaire has been
properly prepared in order to cover all the information required for the study. This Primary
data was also collected through personal interview and interaction with the officials and staff
in the organization.

SECONDARY DATA:

Secondary data has been collected through the annual reports of the organization & from the
manuals. Some data was collected from the website of the organization (www.Amazon.in)
and (www.who.com).

The data was also collected from various publications in the magazines like HRM Review,

4
 HRD, sap, people soft , oracle HR payroll process and policy’s and journal like Indian
Journal of Industrial Relations and the various articles published in them.

RESEARCH DESIGN:

A research design is the arrangement of conditions for collection and analysis of data in a
manner that aims to combine relevance to the research purpose with economy in procedure.

Sample design:

The method of sampling used was random sampling. The main aim of the study was to cover
employee’s at all hierarchical levels. Therefore, a sample of respondents was chosen at each
level of hierarchy in all the departments and services. The sample size was taken as 50. The
respondents were from 4 categories as Scientific Staff, Technical Staff, Administrators, and
Supporting Staff.

Respondents
Employee Details Supporting Technical Scientific Staff
Administrators
Staff Staff
Total No. of.
700 100 105 100
Employees

Sample No. of.

20 10 10 10
Employees

Sample selection is random from all the 4 categories.

During the course of study, following constraints which were noticed are as follows:
1) TIME
2) RESPONSES

1) TIME: The project had to be completed within certain period of time, as time plays a
major constraint in the project.

2) RESPONSES:
• Busy schedules of the employees made to take such a sample size as 50.
• Majority of the employees of AMAZON.IN, to whom we have approached, explored
themselves towards the questionnaire very well. It was really enchanting of the organization.

5
 LIMITATIONS OF THE STUDY

Though adequate care has been taken while doing the project. This project still suffers from
certain limitations. They are:

1. The HR payroll management involves a wider range. So, the present study examines
it from identified and selected dimensions only. However it is possible that there may
be other factors which might not have been covered in this study

2. This interpretation being based on percentage method is not definite. The study is not
conclusive.

3. The management allowed the researcher to collect the data from limited respondents
only.

4. Most of the respondent feared to give their name.

5. Most of the employees were busy with their tight work and they don’t want to be
disturbed.

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 CHAPTER-II

REVIEW OF LITERATURE

REVIEW OF LITERATURE

Fariza Hanim Rusly (2018): Payroll processing is an imperative process in an organization;

it involves many tasks to ensure accurate and timely payments of the workforces’ services,
and to protect organization’s reputation through effective record-keeping compliance with the
government authorities’ employment legislations. Despite its important function in the
organization process, studies on payroll processing is quite limited, as compared to other
transaction processing systems such as sales and purchase. This paper observes the trend of
articles published on payroll system that has been indexed by the Google Scholar as at
February 2018. This study aims to provide insights into the characteristics of the issues
related to payroll system using a bibliometric analysis. Articles that matched with the
keywords [allintitle: payroll system OR systems OR application OR applications OR
software] in the Google Scholar has been obtained and analyzed. After conducted the
cleaning process i.e. by completing the meta-data of the articles and removing some of the
irrelevant and duplicate articles, 170 articles are available for further analysis. It is found that,
the number of published payroll system articles are increasing in the past five years. Most of
the articles has been published as journal articles, academic dissertations and conference
papers. The output of this study can help researchers to understand the landscape of the
global research and issues on payroll system and establish further research directions in this
field.

K. P. Tripathi (2011) “Role of MIS in Human Resource”. In this paper author has
emphasized on the use of MIS in HR. HR is considered as one of the key resources of
business organization.The transaction processing layer of MIS in human resource function
deals with routine activities like attendance recording and payroll calculations. The
operational level activities also include maintaining the employee records which is used as a
basis for strategic layers. With the growing importance of human resource management and
increasing size of the organizations, maintenance of employee related data and generating
appropriate reports are the crucial aspects of any organization. Therefore more and more
organizations are adopting computer based human resource management systems (HRMS).

Manish Singh, Prachi Singh, Rohil Singh, Shubham Singh, Shiwani Gupta (2017)

7
Management of leave and payroll are critical operations for each institution as it has effect on
payment of staff members of any institution and also to complete it accurately and on time.
The Current Leave and Payroll Manager both are paper based systems. Though the
attendance is Biometric but still it is not that much efficient in terms of matters related to
leave management. Manual payment calculation of staff members is too complex and it even
takes lot of time and also requires lot of efforts. So if these processes are automated, it would
be of great benefit as it would require less time to calculate the salary of the employees. So, a
web application that has a payroll management system is considered as one of the way here.
Mmultiple user data access is provided by these system. Users like staff members or
administrator can login into the software by writing id and password which are allocated to
them from the organization. It involves keeping track of hours worked and can keep a record
of employee data including their pay, allowances, deductions and taxes on monthly bases so
that fresh definitions are reflected from the month onwards, which leaves all the past data
intact. Similarly, for managing the entire task related to leave such as requesting for leave and
approval of leave, we have considered leave management system as the solution. The
proposed leave and payroll system iS much efficient as it provides a user-friendly
environment and manual calculation errors are reduced and security is increased. The tasks
which can be processed using the Leave Management module are applying for leave, viewing
leave history, viewing leave stats and granting/rejecting leave applications. The Payroll
Management module consists of tasks such as viewing payroll & tax deductions and
automatic tax calculation. This system can make the existing system faster, more productive
and would require less manpower to handle it.

Sandeep Krishnan, Manjari Singh (2006-07) “Issues and Concerns in the Implementation
and Maintenance of HRIS” This paper looks at the issues and concerns faced by Indian
organizations in implementing and managing HRIS. In this study, the critical success factors
and weaknesses in various stages of implementing an HRIS are explored. The problems are
rooted in mainly two factors .One is the fact that HR department lacks knowledge about
HRIS and hence is not able to clearly elucidate the requirement of the system .Poor
assessment is a continuation of this problem .Second is the lack of importance given to HR
department in the organizations.

8
 THEORETICAL FRAMEWORK HUMAN RESOURCE
MANAGEMENT
HRM is the management of employees, skills, knowledge, abilities, talents, aptitudes,
creative abilities etc. Employee in HRM is treated not only as economic man but also as
social and psychological man. Thus, the complete man is viewed under this approach.
Employee is treated as a resource. Employees are treated as a profit centre and therefore,
invert capital for HRD and future utility.

NATURE AND SCOPE OF HR’S

People in any organization manifest themselves, not only through individual sections but
also through group interactions. When individual come to work place, they come with not
only technical skills, knowledge etc, but also with their personal feelings, perception, desires,
motives, attributes, values etc, therefore, employee management in an organization does
mean management of not only technical skills but also other factors of the human resources.

MEANING OF HR’S MANAGEMENT

Different terms are used to denote HR’s management. They are labour management, labour
addition, and labour management relations, employee, employer relations, industrial
relations, personal administration, personal management, human capital management, human
asset management, and the like. Though these terms can be differentiated widely, the basic
nature of distinction lies in the scope or coverage and evolutionary stage. In simple sense,
human resources management means employing people their resources, utilizing, maintaining
and compensating their service in tune with the job and organizational requirements.

“HRM is a process consisting of four functions, acquisition, development, motivations and

maintenance of HR’s”

Robin & Duecento

HRM has been defined as a strategic and coherent approach to the management of an
organization most valued assets the people working these, who individual and collectively
contributes to the achievement of its goals

Armstrong (1999)

OBJECTIVES OF HRM

9
The basic aims & objectives of HRM are to help the realization of the organizational goals.

1. To ensure effective utilization of human resources. All other organizational resources

will be efficiently utilized by the human resources.
2. To ensure respect of human beings by providing various services and welfare facilities
to the personnel.
3. To ensure reconciliation of individual group goals with those of the organization in
such a manner that the personnel feel a sense of commitment and loyalty towards it.
4. To identify and satisfy the needs of individuals by offering various monetary and
nonmonetary rewards.

SIGNIFICANCE OF HUMAN RESOURCES MANAGEMENT

Human resources play a crucial role in the development process of modern economics.
Arthur Lewis observed “there are great differences in development between countries which
seem to have roughly equal resources, so it is necessary to enquire into the difference in
human behaviour”. It is often felt that, though the exploitation of natural resources,
availability of physical and financial resources and international aid play prominent roles in
the growth of modern economies, none of these factors is more significant and committed
manpower. It is fact, said that all development comes from the human mind.

FUNCTIONS OF HRM

The function of HRM can be broadly classified in to two categories.

1. Managerial functions and

2. Operative functions.

10
1. MANAGERIAL FUNCTIONS:
Managerial functions of personnel management involve planning, organizing, directing and
controlling. All these functions influence the operative functions.

1.1 Planning: It is a pre-determined course of action. Planning is determination of personal

is determination of personnel programmers and changes in advance that will contribute to
the organizational goals.
1.2 Organizing: An organization is a means to an end. It is essential to carry out the
determined course of action.
1.3 Directing: The next logical function after completing planning and organizing is the
execution of the plan. The basic function of personnel management at any level is
motivating, commanding, leading and activating people. The willing and effective
cooperation of employees for the attainment of organizational goals is possible through
proper direction.
1.4 Controlling: After planning, organizing and directing the various activities of the
personnel management, the performance is to be verified in order to know that personnel
functions are performed in conformity with the plans and directions. Controlling also
involves checking, verifying and comparing of the actual with the plans, identification of
deviation if any and correcting of identified deviations. Thus, action and operation and
adjusted to pre-determined plans and standard through control.

2. OPERATIVE FUNCTIONS:

The operative functions of personnel management are related to specific activities of

personnel management viz., employment, development, compensation and relations. All
these functions are interacted by managerial functions. Further these functional are to be
performed in conjunction with management functions.

2.1 Employment: It is first operative function of Human Resources Management.

Employment is concerned with securing and employing the people possessing required
kind and level of human resource necessary to achieve the organizational objectives. It
covers the functions such as job analysis, human resource planning, recruitment,
selection, placement, induction and internal mobility.

11
a. Job analysis: It is the process of study and collection of information relating to the
operations and responsibilities of a specific job.

b. Human Resource planning: It is a process for determination and assuring that the
organization will have an adequate number of qualified persons, available at proper times,
performing jobs which would provide satisfaction for the individual involved.

c. Recruitment: It is the process of searching for prospective employees and stimulating

them to apply for jobs in an organization.

d. Selection: It is the process of ascertaining the qualifications, experience, skill, knowledge

etc. of an applicant with a view to a appraising his/her suitability to a job appraising.

e. Placement: It is the process of assigning the selected candidate with the most suitable job
in terms of job requirements. It is matching of employee specification with job requirements.

f. Induction and Orientation: Induction and orientation are the techniques by which a new
employee is rehabilitated in the changed surrounding and introduced to the practices,
policies, purpose and people etc., of organization.

2.2 Development: It is the process of improving. Melding and changing the skills,
knowledge, creative ability, aptitude, attitude, values, commitment etc., based on present and
future job and organizational requirements. This function includes:

a. Performance Appraisal.
b. Training.
c. Management Development.
d. Career Planning and Development.
e. Internal Mobility.
f. Transfer.
g. Promotion.

2.3 Compensation: It is the process of providing adequate, equitable and fair remuneration
to the employees. It includes

1. Job evaluation.
2. Wage and salary.
3. Administration.
4. Incentives,

12
5. Bonus,
6. Fringe benefits,
7. Social security measures etc.

2.4 Human Relations: Practicing various human resources polices and programmers like
employment, development and compensation and interaction among employees create a
sense of relationship between the individual workers and management, among workers and
trade unions and management.

RESPONSIBILITIES OF HRM

The responsibilities are not distinct or compartmentalized. They are inter-related.

ATTRACTION

ADJUSTMENT SELECTION

ASSESSMENT RETENTION

DEVELOPMENT &
MOTIVATION

PAYROLL MANAGEMENT:

Payroll Management is a fundamental business requirement demanding compliant and

accurate financial controls in a timely manner. A rules-based payroll management system will
assist in controlling the workforce costs; ensure the entire workforce is being paid on time
and according to compensation rules. Fully integrated with financial and HR factor, Payroll is
based on a global HRMS engine with country-specific localization extensions to better
manage your global HR operations.

INTEGRATE AND STREAMLINE YOUR HR PROCESSES:

13
 Payroll is part of Human Resources Management family of applications and integrates
seamlessly with other Human Resources applications, including Human Resources (core),
Benefits, Self, Incentive Compensation,

HR PAYROLL OVERVIEW:
In a broad sense, payroll accounting is the calculation of remuneration for work performed
by an employee. More specifically, payroll accounting consists of a variety of processes that
are becoming increasingly important due to the employer’s increased obligation to supply
benefits and medical welfare.

HR PAYROLL:
HR Payroll is very specific depending on the country. General configuration rules should be
used in all country implementation, but each is very individual when it is about details. All
this is because different labour laws and social security demands.

Payroll seen from HR side. Payroll is used to calculate remuneration for work performed by
individual employees. All elements of an employee’s periodic remuneration which are
entered by the relevant department are used as basics for payroll program to perform gross-
to-net calculation (including calculating benefits, taxes, amounts for social security and other
types of statutory and voluntary deductions) wage types stored in info types Basic Pay,
Recurring Payments/Deductions , Additional Payments , Additional OffCycle Payments,
other payroll related (country and client specific) info types, time wage types (bonuses for
overtimes, night shifts, etc).

Payroll program produces payroll results (entered in payroll specific tables), remuneration
statements and bank transfers. Also posts payroll results to Accounting.

HR PAYROLL MANAGEMENT:

Purpose

This component enables the running of the payroll for all employees in line within legal and
business requirements.

IMPLEMENTATION CONSIDERATIONS

14
The HR Payroll management component must be implemented in cooperation with project
teams implementing other areas of Human Resources (HR), in particular HR Personnel
Administration.

Integration
The HR Payroll component integrates with other HR components such as Personnel
Administration and Personnel Time Management. There are interfaces to Financial
Accounting and Controlling. You can run payroll using a combination of and third-party
products.

Features
The component uses data from other areas of HR for calculating all statutory and
nonstatutory additions and deductions for your employees. HR Payroll offers a number of
standard reports used in payroll, superannuation, leave, advance payments and taxation.

In addition to the standard payroll functions, the payroll processing for also comprises the
following country-specific functions:
Basic Increments
Dearness Allowance
Housing rental allowance (HRA)
Car and Conveyance
Long Term Reimbursements
Claims
Bonus
Income Tax:

a. Third Party Deduction

Income from Other Sources:
i. Exemptions:
a. Leave Travel Allowance
b. Medical Reimbursements
c. Medical Insurance
d. Child Education Allowance
e. Child Hostel Allowance
f. Other Allowances and Reimbursements

15
 g. Leave Encashment
h. Voluntary Retirement Scheme
i. Previous Employment Tax Details
j. Professional Tax
k. Provident Fund
l. Employee State Insurance
m. Labour Welfare Fund
n. Nominations
o. Minimum Net Pay
p. Loans Enhancement
q. One Day Salary Deduction
r. Mid-Year Go Live
s. Termination Work Bench
t. Gratuity
u. Superannuation

HR Payroll supports retroactive accounting. This function automatically recalculates payroll

in the event of changes to master data and time data in periods for which payroll has already
been completed.

BASIC GENERAL INCREMENTS:

This function is used to perform a batch update of increments in the Basic Salary wage type
in the Basic Pay.

DEARNESS ALLOWANCE:
This component enables the computation of Dearness Allowance. Dearness
Allowance is a non-statutory allowance that you pay to an employee on a monthly basis. The
payment of this allowance relates to the changes in the cost of living in a particular location.
The Dearness Allowance is related to the Consumer Price Index (CPI) for a given location,
and the state authorities generally revise the CPI on a quarterly basis.

A change in employee status, such as a transfer or a promotion may affect Dearness

Allowance. The allowance consists of a fixed and a variable portion.

For a non-management category, you generally call this component the Dearness Allowance.
For a supervisory category, you may call it the Cost Of Living Allowance (COLA).
16
 INTEGRATION
DA forms a part of the salary basis for the other components of Payroll. For example, the
Dearness Allowance along with the basic salary typically forms the salary basis for
computation of Income Tax, Gratuity, and Professional Tax.

FEATURES
The standard system provides the following methods for the computation of Dearness
Allowance:
• Non-Slab based calculation
• Basic slab based calculation
• Basic slab based Incremental calculation
• CPI slab based calculation
• Incremental CPI slab based calculation
• Basic slab based calculation, subject to minimum value.

HOUSING RENTAL ALLOWANCE (HRA):

This component helps you create and maintain information on the employee
accommodation. You can also compute the exemptions and perquisites applicable on a
housing benefit.

INCOME TAX:
During the computation of the annual exemptions and perquisites, the Income Tax
functionality also includes the exemptions and perquisite wage types of the housing
functionality.

BASIC PAY:
When you create or modify a housing record using the Housing (HRA / CLA /COA) with
the new or changed wage type for Housing.

CAR AND CONVEYANCE PETROL CONVEYANCE:

This component enables you to process the:

17
 Exemption on Conveyance Allowance Perquisite on Car Schemes and driver(s) provided by
the company. The system reads the details for an employee maintained in the Car &
Conveyance

LONG TERM REIMBURSEMENTS:

Long term reimbursements are benefits provided to the employees over a fixed period of
years. The duration of the benefit generally varies between three to five years. In the.
System, you can categorize Long Term Reimbursements into the following:

A. HARD FURNISHING SCHEME:

This is a benefit provided to employees for the purpose of acquiring movable capital
items like furniture, fridge, washing machine, television, and computer.

B. SOFT FURNISHING SCHEMER OTHER REIMBURSEMENTS:

This is a benefit provided to employees for the purpose of acquiring consumer capital
items like carpets and curtains.

C. CAR MAINTENANCE SCHEME:

This is a benefit provided to employees for the purpose of maintenance of their car over a
period of time.

FEATURES:
You can maintain the Long Term Reimbursement claimed by the employees in this info
type and under one of the following subtypes:

CLAIMS:
This component enables the processing of claims submitted by an employee. Employees are
eligible for certain monetary and non-monetary benefits, as a part of their compensation
package. Employees submit a claim based on their eligibility, to avail these benefits.

STEPWISE HR PAYROLL MANAGEMENT

18
 Step 1:
Pre-requisite before taking up the payroll process work from client.

Step 2:
Adherence to the corporate policy

Step 3:
Collecting time sheets with attendance sheets

Step 4:
Receiving salary details

Step 5:
Updating salary details

Step 6:
Generation of reports for checking

Step 7:
Rectification of corrections/ modifications

Step 8:
Generation of reports

19
 CHAPTER III

COMPANY PROFILE

India has an internet user base of about 454 million as of June of 2021. Despite being the
second largest user base in world, only behind China (650 million, 48% of population), the
penetration of e-commerce is low compared to markets like the United States (266 M, 84%),
or France (54 M, 81%), but is growing at an unprecedented rate, adding around 6 million new
entrants every month. The industry consensus is that growth is at an inflection point.

In India, cash on delivery is the most preferred payment method, accumulating 75% of the
eretail activities. Demand for international consumer products (including tail items) is
growing much faster than in-country supply from authorized distributors and e-commerce
offerings.

Several Indian e-commerce companies have managed to achieve billion-dollar valuations,

including Flipkart, Snapdeal, InMobi, Quikr, OlaCabs, Jabong, Shopclues andPaytm.

E-commerce has transformed the way business is done in India. The Indian E-commerce
market is expected to grow to US$ 188 billion by 2025 from US$ 46.2 billion as of 2020. By
2030, it is expected to reach US$ 350 billion. In 2022, the Indian e-commerce market is
predicted to increase by 21.5%, reaching US$ 74.8 billion.

India’s e-commerce market is expected to reach US$ 111 billion by 2024 and US$ 200 billion
by 2026.

Much of the growth for the industry has been triggered by an increase in internet and
smartphone penetration. The number of internet connections in 2021 increased significantly
to 830 million, driven by the ‘Digital India’ programme. Out of the total internet connections,
~55% of connections were in urban areas, of which 97% connections were wireless.

MARKET SIZE AND GROWTH

India's e-commerce market was worth about $3.9 billion in 2009, it went up to $12.6 billion
in 2020. In 2021, the e-retail segment was worth US$2.3 billion. About 70% of India's
ecommerce market is travel related. According to Google India, there were 35 million online
20
shoppers in India in 2021 Q1 and is expected to cross 300 million mark by end of year 2026.
CAGR vis-à-vis a global growth rate of 8–10%. Electronics and Apparel are the biggest
categories in terms of sales.

Key drivers in Indian e-commerce are:

• Large percentage of population subscribed to broadband Internet, burgeoning 3G internet

users, and a recent introduction of 4G across the country.
• Explosive growth of Smartphone users, soon to be world's second largest smartphone user
base.
• Rising standards of living as result of fast decline in poverty rate.
• Availability of much wider product range (including long tail and Direct Imports)
compared to what is available at brick and mortar retailers.
• Competitive prices compared to brick and mortar retail driven by disintermediation and
reduced inventory and real estate costs.
• Increased usage of online classified sites, with more consumer buying and selling
secondhand goods
• Evolution of Million-Dollar start-ups like Jabong.com, Saavn, Makemytrip,
Bookmyshow, Zomato Etc.

India's retail market is estimated at $770 billion in 2023 and is expected to grow to $975 Bn
by 2025 and $1,050 Bn by 2030, – estimated CAGR of 10%. According to Forrester, the
ecommerce market in India is set to grow the fastest within the Asia-Pacific Region at a
CAGR of over 67% between 2021–2026.

As per "India Goes Digital”, a report by Avendus Capital, a leading Indian Investment Bank
specializing in digital media and technology sector, the Indian e-commerce market is
estimated at Rs 28,500 Crore ($6.3 billion) for the year 2021. Online travel constitutes a
sizable portion (87%) of this market today. Online travel market in India is expected to grow
at a rate of 22% over the next 4 years and reach Rs 54,800 Crore ($12.2 billion) in size by
2026. Indian e-tailing industry is estimated at Rs 3,600 crore (US$800 mn) in 2011 and
estimated to grow to Rs 53,000 Crore ($11.8 billion) in 2024.

Overall e-commerce market is expected to reach Rs 1, 07,800 crores (US$24 billion) by the
year 2026 with both online travel and e-tailing contributing equally. Another big segment in
e-commerce is mobile/DTH recharge with nearly 1 million transactions daily by operator
websites.

21
New sector in e-commerce is online medicine. Company like Reckwing-India, Buyonkart,
Healthkart already selling complementary and alternative medicine whereas NetMed has
started selling prescription medicine online after raising fund from GIC and Steadview
capital citing there are no dedicated online pharmacy laws in India and it is permissible to sell
prescription medicine online with a legitimate license.

CLOSURES
Though the sector has witnessed tremendous growth and is expected to grow, a lot of
ecommerce ventures have faced tremendous pressure to ensure cash flows. But it has not
worked out for all the e-commerce websites. Many of them like Dhingana, Rock.in, and
Seventy MM amongst others had to close down or change their business models to survive.

INFRASTRUCTURE
There are many hosting companies working in India but most of them are not suitable for
eCommerce hosting purpose, because they are providing much less secure and threat
protected shared hosting. ECommerce demand highly secure, stable and protected hosting.
Trends are changing with some of eCommerce companies starting to offer SaaS for hosting
web stores with minimal onetime costs.

There could be various methods of ecommerce marketing such as blog, forums, search
engines and some online advertising sites like Google adwords and Adroll.

India has got its own version of Cyber Monday known as Great Online Shopping Festival
which started in December 2012, when Google India partnered with e-commerce companies
including Flipkart, HomeShop18, Snapdeal, Indiatimes shopping and Makemytrip. "Cyber
Monday" is a term coined in the USA for the Monday coming after Black Friday, which is
the Friday after Thanksgiving Day. Most recent GOSF Great Online Shopping Festival was
held during Dec 10 to 12, 2014.

In early June 2013, Amazon.com launched their Amazon India marketplace without any
marketing campaigns. In July, Amazon had said it will invest $2 billion (Rs 12,000 crore) in
India to expand business, after its largest Indian rival Flipkart announced $1 billion in
funding. Amazon has also entered grocery segment with its Kirana now in Bangalore and is
also planning to enter in various other cities like Delhi, Mumbai and Chennai and faces stiff
competition with Indian start-ups.

22
FUNDING
As of 2021, most of the e-commerce companies are yet to start making money. However, due
to their growth prospects, many venture capital firms such as Accel Partners have invested
considerably. In one of the biggest fund raising, Flipkart.com, till November 2021, has raised
about USD 2.3 billion. Entertainment ticketing website BookMyShow.com raised ₹100
crores investment by Accel Partners.

On 10 July 2021, Flipkart announced it had received $200 million from existing investors
Tiger Global, Naspers, Accel Partners, and ICONIQ Capital. New investors making up the
additional $160 million include Dragoneer Investment Group, Morgan Stanley Wealth
Management, Sofina, Vulcan Inc. and more from Tiger Global.

Snapdeal - USD 50 million on 13 April.

Pepperfry - USD 100 million investment from Goldman Sachs, others.

In February 2019, online fashion retailer Myntra.com raised $50 million from a group of
investors led by Premji Invest, the investment company floated by Azim Premji, Chairman of
Wipro. May 2019 also witnessed an acquisition of Myntra by Flipkart reportedly for ₹2,000
crores.

In October 2019, KartRocket, an Indian e-commerce platform, announced granting of a

Series A round led by technology investor Nirvana Venture Advisors and 500 Startups,
together with Tokyo-based Beenos, previously known as Netprice.com.

In July 2020, price comparison service website MySmartPrice raised $10 million from Accel
Partners and Helion Venture Partners. In September 2020, PepperTap raised $36 million from
Snapdeal and others.

Started in 2012, Hopscotch India focuses on bringing thousands of brands to moms in India.
They have raised USD 12.8 Million in 2 rounds from 7 investors, including Facebook
Cofounder Eduardo Saverin

23
Started in 2011, voylla online first digital fashion jewelry, Jaipur-based fashion jewelry brand
Voylla has raised $15 million (About Rs 98 crore) in funding from private equity firm, Peepul
Capital.

Around 90 start-ups got funded in June 2016, (3.4% more as compared to May 2016) and
18.4% more as compared to June 2020. This month ecommerce has levelled with health-tech
as the most favored funding sector, suggesting last month’s finding might have just been a
temporary dip in the trend. Furthermore, number of acquisitions has decreased by 13.3% as
compared to last month and increased by 30% as compared to June 2021. 2 mergers, 4
acquihire, and 7 acquisitions were observed this month.

NICHE RETAILERS

The spread of e-commerce has led to the rise of several niche players who largely specialize
their products around a specific theme. As many as 1, 06,086 websites are registered daily
and more than 25% are for niche businesses.

During 2014, Royal Enfield sold 200 Bikes of special series Online.

Zepo compiled popular online niche brands in their list of Top 100 Quirky Brands in India.

Online apparel is one of the more popular verticals, which along with Computers and
consumer electronics make up 42% of the total retail e-commerce sales. Niche online
merchandising brands like Headbanger's Merch, Redwolf and No Nasties partner with and
even help sustain independent musicians.[31] Some established brands like Arvind are now
creating clothing lines just for the e-commerce markets. Some of the bigger online retailer
like VoxPop Clothing have secured multiple rounds of funding, the last round raising $1
million from Blume Ventures in 2014.

As these niche businesses get popular, they are slowly getting acquired by the big players.
BabyOye was acquired by Mahindra Retail, part of the $17 billion Mahindra Group. Ekstop
was acquired by the Godrej Group to complement their offline chain of Nature's Basket
stores.

INDIA’S E-COMMERCE INDUSTRY LIKELY TO TOUCH $111.40

BILLION MARK IN 2025.

24
The Indian E-commerce industry has been on an upward growth trajectory and is expected to
surpass the US to become the second largest E-commerce market in the world by 2034. India
e-commerce sector is expected to reach US$ 111.40 billion by 2025 from US$ 46.20 billion
in 2020, growing at a 19.24% CAGR, with grocery and fashion/apparel likely to be the key
drivers of incremental growth. According to Forrester Research, Indian e-commerce sales
rose by ~7-8% in 2020. The Indian online grocery market is estimated to reach US$ 18.2
billion in 2024 from US $1.9 billion in 2019, expanding at a CAGR of 57%.

The India’s e-commerce market is expected to reach US$ 350 billion by 2030. By 2021, total
e-commerce sales are expected to reach US$ 67-84 billion from the US$ 52.57 billion
recorded in 2020.

According to NASSCOM, despite COVID-19 challenges/disruptions, India's e-commerce

market continues to grow at 5%, with expected sales of US$ 56.6 billion in 2021.

The Indian e-commerce sector is ranked 9th in cross-border growth in the world, according to
Payoneer report. Indian e-commerce is projected to increase from 4% of the total food and
grocery, apparel and consumer electronics retail trade in 2020 to 8% by 2025. India's
ecommerce orders volume increased by 36% in the last quarter of 2020, with the personal
care, beauty and wellness (PCB&W) segment being the largest beneficiary. E-commerce
sales in India were estimated to increase by only 7-8% in 2020, compared with 20% in China
and the US. The e-commerce market is expected to touch the US$ 84-billion mark in 2021 on
the back of healthy growth in the Indian organised retail sector.

As most Indians have started shopping online rather than stepping outside their houses, the
Indian e-commerce sector witnessed an increase. India's e-commerce festive sale season from
October 15 to November 15 in 2020 recorded Rs. 58,000 crore (US$ 8.3 billion) worth of
gross sales for brands and sellers, up 65% from Rs. 35,000 crore (US$ 5 billion) last year.

According to Bain & Company report, India’s social commerce gross merchandise value
(GMV) stood at ~US$ 2 billion in 2020. By 2025, it is expected to reach US$ 20 billion, with
a potentially monumental jump to US$ 70 billion by 2030, owing to high mobile usage.
India's e-commerce order volume increased by 36% in the last quarter of 2020, with the
personal care, beauty & wellness (PCB&W) segment being the largest beneficiary. Driven by
beauty and personal care (BPC), India's live commerce market is expected to reach a gross
merchandise value (GMV) of US$ 4-5 billion by 2025.

25
For the 2021 festive season, Indian e-commerce platforms are anticipated to generate over
US$ 9 billion gross GMV (Gross Merchandise Value), a 23% increase from last year’s US$
7.4 billion.
Huge investments from global players—such as Facebook, which is investing in Reliance Jio
—are being recorded in the e-commerce market. Google also reported its first investment
worth US$ 4.5 billion in Jio Platforms. This deal was followed by the purchase of Future
Group by Reliance Retail, expanding the presence of the Ambani Group in the e-commerce
space.

Much of the growth in the industry has been triggered by increasing internet and smartphone
penetration. As of July 2021, the number of internet connections in India significantly
increased to 784.59 million, driven by the ‘Digital India’ programme. Out of the total internet
connections, ~61% connections were in urban areas, of which 97% connections were
wireless. Online penetration of retail is expected to reach 10.7% by 2024 compared with
4.7% in 2019. Moreover, online shoppers in India are expected to reach 220 million by 2025.
According to a report published by IAMAI and Kantar Research, India internet users are
expected to reach 900 million by 2025 from ~622 million internet users in 2020, increasing at
a CAGR of 45% until 2025.

Smartphone shipments in India increased by ~23% YoY to reach 38 million units in the first
quarter of 2021, driven by new product launches and delayed demand from 2020. Xiaomi led
the Indian smartphone market with 26% shipping, followed by Samsung (20%).

By 2025, India will be home to 650 million users who consume short-form videos.

The Government of India's policies and regulatory frameworks such as 100% Foreign Direct
Investment (FDI) in B2B E-commerce and 100% FDI under automatic route under the
marketplace model of B2C E-commerce are expected to further propel growth in the sector.
As per the new FDI policy, online entities through foreign investment cannot offer the
products which are sold by retailers in which they hold equity stake.

As of October 11, 2021, the Government e-Marketplace (GeM) portal served 7.78 million
orders worth Rs. 145,583 crore (US$ 19.29 billion) to 54,962 buyers from 2.92 million
registered sellers and service providers.

26
 THE COMPANY PROFILE

Amazon.com, Inc. often referred to as simply Amazon, is an American electronic commerce

and cloud computing company with headquarters in Seattle, Washington. It is the largest
Internet-based retailer in the United States. Amazon.com started as an online bookstore, later
diversifying to sell DVDs, Blu-rays, CDs, video downloads/streaming, MP3downloads /
streaming, audiobook downloads/streaming, software, video games, electronics, apparel,
furniture, food, toys and jewelry. The company also produces consumer electronics—notably,
Amazon Kindle e-book readers, Fire tablets, Fire TV and Fire Phone—and is the world's
largest provider of cloud infrastructure services (IaaS).
Amazon also sells certain low-end products like USB cables under its in-house brand
Amazon Basics.

Amazon has separate retail websites for United States, United Kingdom and Ireland, France, Canada,
Germany,Italy, Spain,Netherlands, Australia, Brazil, Japan, China, India and Mexico. Amazon also
offers international shipping to certain other countries for some of its products. In 2011, it professed
an intention to launch its websites in Poland and Sweden.

In 2015, Amazon surpassed Walmart as the most valuable retailer in the United States by market
capitalization

HISTORY

The company was founded in 1994, spurred by what Bezos called his "regret minimization
framework," which described his efforts to fend off any regrets for not participating sooner in
the Internet business boom during that time. In 1994, Bezos left his employment as
vicepresident of D. E. Shaw & Co., a Wall Street firm, and moved to Seattle. He began to
work on a business plan for what would eventually become Amazon.com.

Jeff Bezos incorporated the company as "Cadabra" on July 5, 1994. Bezos changed the name
to Amazon a year later after a lawyer misheard its original name as "cadaver". The company
went online as Amazon.com in 1995.

Bezos selected the name Amazon by looking through the dictionary, and settled on "Amazon"
because it was a place that was "exotic and different" just as he planned for his store to be;
the Amazon River, he noted was by far the "biggest" river in the world, and he planned to
make his store the biggest in the world. Bezos placed a premium on his head start in building
a brand, telling a reporter, "There's nothing about our model that can't be copied over time.
But you know, McDonald's got copied. And it still built a huge, multibillion-dollar company.

27
A lot of it comes down to the brand name. Brand names are more important online than they
are in the physical world." Additionally, a name beginning with "A" was preferential due to
the probability it would occur at the top of any list that was alphabetized.

Since June 19, 2000, Amazon's logotype has featured a curved arrow leading from A to Z,
representing that the company carries every product from A to Z, with the arrow shaped like a
smile.

After reading a report about the future of the Internet that projected annual Web commerce
growth at 2,300%, Bezos created a list of 20 products that could be marketed online. He
narrowed the list to what he felt were the five most promising products which included:
compact discs, computer hardware, computer software, videos, and books. Bezos finally
decided that his new business would sell books online, due to the large world-wide demand
for literature, the low price points for books, along with the huge number of titles available in
print. Amazon was originally founded in Bezos' garage in Bellevue, Washington.

The company began as an online bookstore, an idea spurred off with discussion with John
Ingram of Ingram Book (now called Ingram Content Group), along with Keyur Patel who
still holds a stake in Amazon. Amazon was able to access books at wholesale from Ingram. In
the first two months of business, Amazon sold to all 50 states and over 45 countries. Within
two months, Amazon's sales were up to $20,000/week. While the largest brick and mortar
bookstores and mail order catalogs might offer 200,000 titles, an online bookstore could
"carry" several times more, since it would have a practically unlimited virtual (not actual)
warehouse: those of the actual product makers/suppliers.

Amazon was incorporated in 1994, in the state of Washington. In July 1995, the company
began service and sold its first book on Amazon.com: Douglas Hofstadter's Fluid Concepts
and Creative Analogies: Computer Models of the Fundamental Mechanisms of Thought. In
October 1995, the company announced itself to the public. In 1996, it was reincorporated in
Delaware. Amazon issued its initial public offering of stock on May 15, 1997, trading under
the NASDAQ stock exchange symbol AMZN, at a price ofUS$18.00 per share ($1.50 after
three stock splits in the late 1990s).

Amazon's initial business plan was unusual; it did not expect to make a profit for four to five
years. This "slow" growth caused stockholders to complain about the company not reaching
profitability fast enough to justify investing in, or to even survive in the long-term. When the
dot-com bubble burst at the start of the 21st century, destroying many e-companies in the

28
process, Amazon survived, and grew on past the bubble burst to become a huge player in
online sales. It finally turned its first profit in the fourth quarter of 2001: $5 million (i.e., 1¢
per share), on revenues of more than $1 billion. This profit margin, though extremely modest,
proved to skeptics that Bezos' unconventional business model could succeed. In 1999, Time
magazine named Bezos the Person of the Year, recognizing the company's success in
popularizing online shopping.

Barnes & Noble sued Amazon on May 12, 1997, alleging that Amazon's claim to be "the
world's largest bookstore" was false. Barnes and Noble asserted, "[It] isn't a bookstore at all.
It's a book broker." The suit was later settled out of court, and Amazon continued to make the
same claim." Walmart sued Amazon on October 16, 1998, alleging that Amazon had stolen
Walmart's trade secrets by hiring former Walmart executives. Although this suit was also
settled out of court, it caused Amazon to implement internal restrictions and the reassignment
of the former Walmart executives.

ACQUISITIONS AND INVESTMENTS

2010
• Touchco.
• Woot,
• Quidsi,
• BuyVIP,
• Amie Street
• Toby Press 2011

• LoveFilm,
• The Book Depository,
• Pushbutton,
• Yap

2012

• Kiva Systems,
• Teachstreet,
• Evi
2013

29
 • IVONA Software,
• Goodreads,
• Liquavista,

2014

• Double Helix Games,

• comiXology,
• Twitch

2015
• Annapurna Labs, a chip designer based in Yokneam, Israel

2019

• Yes Network

#1 MBLM Brand Intimacy Rankings and Brand Intimacy COVID Rankings in Retail, 2020

#1 BrandZ Most Valuable Global Brand, 2019-2020

#2 Brand Finance Global 500: World’s Most Valuable Brand, 2021—Ranked in the top 10,
ten years running.

#1 Forbes 50 Most Engaged Companies, 2017

#1 Most Trustworthy Company of the Fortune 100, 2016

#2 Interbrand Best Global Brand, 2020

#2 Fortune World’s Most Admired Companies, 2017-2021

3 The Axios Harris Poll 100, 2020—Ranked in the top 10, twelve years running.

#3 Boston Consulting Group’s Most Innovative Companies, 2020

#4 Forbes World’s Most Valuable Brands, 2019-2020

INVESTMENT

• 2008: Engine Yard, a Ruby-on-Rails platform as a service (PaaS) company.

• 2017: LivingSocial, a local deal site.

30
 • 2018: Acquire .buy domain in an auction for $4,588,888
• 2019 : Amazon Announces Additional US $2 Billion Investment in India in June 2014

SUBSIDIARIES

• 2015: A9.com, a company focused on researching and building innovative

technology.
• 2017: Lab126, developers of integrated consumer electronics such as the Kindle.
• 2018: Endless.com, an e-commerce brand focusing on shoes.
• 2019: Brilliance Audio, the largest independent audiobook producer in the US.

Amazon owns over 40 subsidiaries, including Zappos, Diapers.com, Kiva Systems,

Goodreads, Teachstreet, and IMDb.

MERCHANT PARTNERSHIPS
Until June 30, 2006, typing ToysRUs.com into a browser would bring up Amazon.com's
"Toys & Games" tab; however, this relationship was terminated due to a lawsuit Amazon also
hosted and managed the website for Borders bookstores but this ceased in 2008. From 2001
until August 2011, Amazon hosted the retail website for Target.

Amazon.com operates retail websites for Sears Canada, bebe Stores, Marks & Spencer,
Mothercare and Lacoste. For a growing number of enterprise clients, including the UK
merchants Marks & Spencer, Benefit Cosmetics' UK entity, edeals.com and Mothercare,
Amazon provides a unified multichannel platform where a customer can interact with the
retail website, standalone in-store terminals, or phone-based customer service agents.
Amazon Web Services also powers AOL's Shop@AOL.

On October 18, 2011, Amazon.com announced a partnership with DC Comics for the
exclusive digital rights to many popular comics, including Superman, Batman, Green
Lantern, The Sandman and Watchmen. The partnership has caused well-known bookstores
like Barnes & Noble to remove these titles from their shelves.

On November 2013, Amazon.com announced a partnership with the United States Postal
Service to begin delivering orders on Sundays. The service, included in Amazon’s standard
shipping rates, initiated in metropolitan areas of Los Angeles and New York due to the
highvolume and inability to deliver timely, with plans to expand into Dallas, Houston, New
Orleans and Phoenix by 2020.

31
On July 2016, Amazon.com announced a partnership with the U.K. Civil Aviation Authority to
test some of the technologies and may use delivery service via prime air drone in the future.

PRODUCTS AND SERVICES

Amazon.com's product lines available at its website include several media (books, DVDs, music
CDs, videotapes and software), apparel, baby products, consumer electronics, beauty products,
gourmet food, groceries, health and personal-care items, industrial & scientific supplies,
kitchen items, jewelry, watches, lawn and garden items, musical
instruments, sporting goods, tools, automotive items and toys & games.

Amazon.com has a number of products and services available, including but not limited to:

• Amazon Prime
• Amazon Web Services
• Alexa
• Appstore
• Amazon Drive
• Echo
• Kindle
• Fire tablets
• Fire TV
• Video
• Kindle Store
• Music

SUBSIDIARIES
AMAZON MARITIME, INC.

Amazon Maritime, Inc. holds a Federal Maritime Commission license to operate as a

nonvessel owning common carrier (NVOCC), which enables the company to manage its own
shipments from China into the United States.

32
AUDIBLE.COM

Audible.com is a seller and producer of spoken audio entertainment, information and

educational programming on the Internet. Audible sells digital audiobooks, radio and TV
programs and audio versions of magazines and newspapers. Through its production arm,
Audible Studios, Audible has also become the world's largest producer of downloadable
audiobooks. On January 31, 2008, Amazon announced it would buy Audible for about $300
million. The deal closed in March 2008 and Audible became a subsidiary of Amazon.

BRILLIANCE AUDIO

Brilliance Audio is an audiobook publisher founded in 1984 by Michael Snodgrass in Grand

Haven, Michigan. The company produced its first 8 audio titles in 1985. The company was
purchased by Amazon in 2007 for an undisclosed amount. At the time of the acquisition
Brilliance was producing 12-15 new titles a month. It operates as an independent company
within Amazon.

In 1984, Brilliance Audio invented a technique for recording twice as much on the same
cassette. The technique involved recording on each of the two channels of each stereo track.
It has been credited with revolutionizing the burgeoning audiobook market in the mid1980s
since it made unabridged books affordable.

OPERATIONS

In addition to products (which make up nearly 75% of sales), Amazon is increasingly a

provider of services. Service sales represent third-party seller fees earned (including
commissions) and related shipping fees, digital content subscriptions, and other non-retail
activities. Its Amazon Web Services unit caters to developers, start-ups, and larger enterprises
by providing access to Amazon's technology infrastructure. (Clients include Pinterest and
airbnb.)

In 2015 the company changed its reportable segments to North America, International, and
Amazon Web Services (AWS).

The North America segment (60% of total net sales in 2015) consists primarily of retail sales
of consumer products (including from sellers) and subscriptions through North
Americafocused websites such as www.amazon.com, www.amazon.ca, and
www.amazon.com.mx. This segment includes export sales from these websites.

33
The International segment (33%) consists of retail sales of consumer products (including from
sellers) and subscriptions through internationally-focused websites such as www.amazon.com.au,
www.amazon.com.br, www.amazon.cn, www.amazon.fr, www.amazon.de,
www.amazon.in, www.amazon.it, www.amazon.co.jp, www.amazon.nl, www.amazon.es, and
www.amazon.co.uk.

AWS (7%) includes global sales of computer, storage, database, and other AWS service
offerings for start-ups, enterprises, government agencies, and academic institutions.

COMPETITORS

• Apple Inc.

• Barnes & Noble, Inc.

• Best Buy Co., Inc.

• Costco Wholesale Corporation

• DIRECT BRANDS, INC.

• DSW Inc.

• eBay Inc.

• Foot Locker, Inc.

• Google Inc.

• Hastings Entertainment, Inc.

• HSN, Inc.

• IAC/InterActiveCorp • Lowe's Companies, Inc.

• Macy's, Inc. • Netflix, Inc.

• Office Depot, Inc.

• OfficeMax Incorporated

• Peapod, LLC

• Sears, Roebuck and Co.

• Staples, Inc.

• Target Corporation

• The Finish Line Inc

• The Gap Inc • The Tjx Companies Inc

34
• Wal-Mart Stores, Inc.

• Yahoo! Inc.

35
 CHAPTER-IV

DATA ANALYSIS AND INTERPRETATIONS

1. Do you get market based pay?

No. of % of
option
respondents respondents
Yes 50 100
No 0 0

50
45
40
35
30
25
20
15
10
5
0
No. of % of respondents
respondents yes no

INTERPRETATIONS:

36
All the respondents (i.e. 100 %) are agreeing that they are paid according to market price.

2. Does your organization provide the medical& health insurance services?

No. of % of
option
respondents respondents
Yes 48 96
No 2 4

50

45

40

35

30

25

20

15

10

0
No. of respondents % of respondents
yes no

INTERPRETATIONS:

From the analysis 96% get medical health insurance services.4%employee no to have
conclusion is 96%employee have medical health insurance services.

37
3. Is there any pay related grievances in your organization?

No. of % of
option
respondents respondents
Yes 40 80
No 10 20

40

35

30

25

20

15

10

0
No. of respondents % of respondents
yes no

INTERPRETATIONS:

From the above pie chart 80 % of the respondents face pays related grievances’

4. How is your customer satisfaction incentive?

No. of % of
option
respondent respondents
Very
5 10
satisfied
Satisfied 15 30
Average 20 40

38
 poor 10 20

20

18

16

14

12

10

0
No. of respondents % of respondents

Very satisfied satisfied Average poor

INTERPRETATIONS:

From the analysis 10% are very satisfied, 30%satisfied, 40%avarage and 20%poor.it conclude
that 40% employees are average with the Customer satisfaction incentives.

5. Which type of pay system you would like to prefer?

No. of % of
option
respondents respondents
Variable pay system 0 0
Fixed pay system 50 100

39
 50

45

40

35

30

25

20

15

10

0
No. of respondents % of respondents

Variable pay system Fixed pay system

INTERPRETATIONS:

From the above analysis 100 % of the employees are interested in fixed pay system.

6. How satisfied are you with the annual pay roll components i.e., with meal
vouchers, leave travel allowances, special allowances annual bonuses,
incentives, medical & other reimbursements etc.

No. of % of
option
respondent respondents
Outstanding 7 14
Above average 35 70
Average 10 20
Below average 5 10
poor
1 2

40
 35

30

25

20

15

10

0
No. of respondents % of respondents

Outstanding Above average Average Below average poor

INTERPRETATIONS:

From the analysis 1%poor, 14%outstanding, 5%below average, 10%average, 70%above

average. It conclude that 70% are satisfied their payroll components.

7. Do you get vacation pay?

No. of % of
option
respondents respondents
Yes 48 96

No 2 4

41
 50

45

40

35

30

25

20

15

10

0
No. of respondents % of respondents

yes no

INTERPRETATIONS:

From the above pie chart 96 % of the respondents agree that they get vacation pay.

8. Do you get compensation premiums on overtime pay?

No. of % of
option
respondents respondents
Yes 50 100
No 0 0

42
 50

45

40

35

30

25

20

15

10

0
No. of respondents % of respondents

yes no

INTERPRETATIONS:

From the analysis 100% are get premium compensation, it conclude means it every one
eligible person get compensation on over time.

9. If yes how satisfied about OT pay?

No. of % of
option
respondent respondents
Very satisfied 10 20

Satisfied 30 60

Average 5 10

poor 5 10

43
 30

25

20

15

10

0
No. of respondents % of respondents

Very satisfied satisfied Average poor

INTERPRETATIONS:
From the analysis 20% are very satisfied, 60%satisfied, 10%avarage, and 10%poor.it
conclude that 60% employees are average with the satisfaction on overtime pays
incentives

10. How do you find your pay roll report?

No. of % of
option
respondent respondents
Outstanding 5 10
Above average 15 30
Average 15 30
Below average 10 20
poor
5 10

44
 16

14

12

10

0
No. of respondents % of respondents

Out standing Above average Average Below average poor

INTERPRETATIONS:

From the analysis 10% are outstanding, 10%above average, 30%average20%below average,
and 10%poor. It concludes that 30% employees are average with the reading of payroll
reports.

11. How satisfied are you with the merit performance pay system.

No. of % of
option
respondent respondents
Very satisfied 15 30

Satisfied 20 40

Average 10 20

poor 5 10

45
 20

18

16

14

12

10

0
No. of respondents % of respondents

Very satisfied satisfied Average poor

INTERPRETATIONS:

From the analysis 30% are very satisfied, 40%satisfied, 20%avarage, and 10%poor.it
conclude that 40% employees are satisfied with the merit performance pay system.

12. Are you aware of current employment statistics (CES?)

No. of % of
option
respondents respondents
Yes 5 5
No 45 95

46
 45

40

35

30

25

20

15

10

0
No. of respondents % of respondents
yes no

INTERPRETATIONS:

From the analysis 95%employees are not aware of current employee statics,5%employees
know the CES conclude that 95%employees are not known of CES.

13. What type of incentives you get?

No. of % of
option
respondents respondents
Long -term 15 30
Short -term 35 70

47
 35

30

25

20

15

10

0
No. of respondents % of respondents

Long -term Short -term

INTERPRETATIONS:

From the analysis 70% of employees are getting short term incentives .30%are long term
incentives. It concludes 70% get long term incentives.

14. Is the pay decision, open & transparent to all the employees?

No. of % of
option
respondents respondents
Yes 45 90
No 5 10

48
 45

40

35

30

25

20

15

10

0
No. of respondents % of respondents

yes no

INTERPRETATIONS:

From the above pie chart majority of the respondents (i.e. 95 %) agree that the pay decision is
open and transparent to all the employees.

15. Does your organization enjoy the benefits of outsourcing the payroll?

No. of % of
option
respondents respondents
Yes 0 0
No 50 100

49
 50

45

40

35

30

25

20

15

10

0
No. of respondents % of respondents

yes no

INTERPRETATIONS:

From the analysis 100%employees don’t have outsourcing payroll system.

16. Do you feel pride to work with this organization?

No. of % of
option
respondents respondents
Yes 45 95
No 5 5

50
 45

40

35

30

25

20

15

10

0
No. of respondents % of respondents

yes no

INTERPRETATIONS:

From the analysis. 90% employees feel pride to work in these organization rest of only 10%
neither/nor it.

17. Are you satisfied with the number of paid holidays provided?
No. of % of
option
respondent respondents
Very satisfied 25 25

Satisfied 25 25

Average 30 30

poor 20 20

51
 35

30

25

20

15

10

0
Very satisfied Satisfied Average poor

No. of respondent

INTERPRETATIONS:

From the analysis 25% are very satisfied, 25% satisfied, 30% average and 20% poor.

18. Are you satisfied with how your company maintains payroll records, reports and
audits to ensure compliance with relevant tax laws and government regulations?
No. of % of
option
respondent respondents
Very satisfied 45 45

Satisfied 15 15

Average 30 30

poor 10 10

52
 50

45

40

35

30

25

20

15

10

0
Very satisfied Satisfied Average poor

No. of respondent

INTERPRETATIONS:

From the analysis 45% are very satisfied, 15% satisfied, 30% average and 10% poor.

19. Are you satisfied with the assistance provided by the payroll department?
No. of % of
option
respondent respondents
Very satisfied 10 10

Satisfied 55 55

Average 15 15

poor 20 20

53
 60

50

40

30

20

10

0
Very satisfied Satisfied Average poor

No. of respondent

INTERPRETATIONS:

From the analysis 10% are very satisfied, 55% satisfied, 15% average and 20% poor. 20 Are
all of your complaints rectified by the company?
No. of % of
option
respondent respondents
Yes 75 75

No 25 25

80

70

60

50

40

30

20

10

0
Yes No

No. of respondent

INTERPRETATIONS:
54
From the analysis 75% says Yes, 25% says No for the complaints rectified by the company.

21. Do you get fair salary hike for your performance?

No. of % of
option
respondent respondents
Yes 30 30

No 70 70

80

70

60

50

40

30

20

10

0
Yes No

No. of respondent

INTERPRETATIONS:

From the analysis 30% says Yes, 70% says No for the fair salary hike for their performance in
the company.

55
22. Are you satisfied with the delivery is your payroll report?
No. of % of
option
respondent respondents
Very satisfied 45 45

Satisfied 15 15

Average 30 30

poor 10 10

50

45

40

35

30

25

20

15

10

0
Very satisfied Satisfied Average poor

No. of respondent

INTERPRETATIONS:

From the analysis 45% are very satisfied, 15% satisfied, 30% average and 10% poor.

23. Does your company provide software’s that help you with calculating PF (Provident
Fund) and Employee State Insurance etc.?
No. of % of
option
respondent respondents
Very satisfied 30 30

Satisfied 40 40

Average 20 20

56
 poor 10 10

45

40

35

30

25

20

15

10

0
Very satisfied Satisfied Average poor

No. of respondent

INTERPRETATIONS:

From the analysis 30% are very satisfied, 40% satisfied, 20% average and 10% poor.

24. If provided, how satisfied are you with it?

No. of % of
option
respondent respondents
Very satisfied 30 30

Satisfied 40 40

Average 20 20

poor 10 10

57
 45

40

35

30

25

20

15

10

0
Very satisfied Satisfied Average poor

No. of respondent

INTERPRETATIONS:

From the analysis 30% are very satisfied, 40% satisfied, 20% average and 10% poor.

25. Does your organisations maintain records as per government rules and regulations?
No. of % of
option
respondent respondents
Yes 85 85

No 15 15

58
 90

80

70

60

50

40

30

20

10

0
Yes No

No. of respondent

INTERPRETATIONS:

From the analysis 85% says Yes, 15% says No for the organisations maintain records as per
government rules and regulations.

CHAPTER V

FINDINGS, SUGGESTIONS AND CONCLUSIONS

59
 FINDINGS
1. The employees in Amazon.in are paid according to market price, incentives are
provided with other fringe benefits like medical and health insurance.

2. From the study it is found that most of the employees are interested in fixed pay
system and enjoy the payroll components provided by the organization.

3. From the study it is found that most of the employees are satisfied with the
compensation provided for their over time.

4. Most of the employees agree that payroll reports are easy to understand.

5. Most of the employees feel that incentives should be based on short term performance
and they enjoy various incentives like merit performance.

6. The employees feel proud to work In Amazon.in and like their pay decision as they
are open and transparent.

60
 SUGGESTIONS

According to the old records and the study conducted by me, the AMAZON.IN has a good
HR payroll management and very good outputs

1. If we see the old records of external production flow it has been gradually increased
from the year 2014 to 2020.

2. The number of production items has been gradually increasing.

But, from my study I came to know that, some of the supporting staff and administrative staff
are not aware of training programs. If some training program is provided to the employees
they can manage the work very efficiently.

As of my research need to put more activities in inventory to food items I suggest to:

Increase the research and development department. Most of the supporting staff and
administrators are not satisfied with scope of creativity. If the job is creative then only the
employees get more interest on their job. They can innovate new things in their job. Their
creativity will be improved in saplings and production.

Performance appraisal system maintained by AMAZON.IN should be rational because it is a

PRODUCTION oriented company where performance is very much important.

Amazon.in maintain the huge level of man power for production. They hardly maintain HR
activity at all level but in the scene most of employees are happy with HR activity, especially
in HR payroll system AMAZON.IN HR management maintains good HR payroll policies but
most employees need to interact to HR management many of the employees not use the
company providing benefits.

CONCLUSION
By doing project work in Amazon.in in the area of HR PAYROLL
MANAGEMENT measures. I got an opportunity to study how these activities are taken up
especially in public sector.

As far the pay roll are concerned, follows the most of the rules & regulations framed by the
Government under various acts and regulations.

61
From the study I found that most of the employees are satisfied with the payroll components.
From the above study I also found that some of the employees feel incentives should be
based on short term performance and merit performance. Finally I conclude that employees
feel proud to work in AMAZON.IN and like their pay decisions as they are open and
transparent.

62
BIBLIOGRAPHY

63
 BIBLIOGRAPHY
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McGraw Hill Publishing Co. Ltd., 1997.
• Dale, S. Beach, “The Management of People at Work”, Macmillan, New York, 1980.
• Edwin, B. Flippo, “Personnel Management”, McGraw Hill Book Co., Singapore, 1984.
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International Publishers, 2nd Edition, New Delhi, 2004.
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Millan India Ltd., New Delhi, 1994.
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Delhi, 1993. 10) Uma Sekaran, “Research Methods for Business”, John Wiley and Sons
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• Aktar, S., Sachu, M. K., and Emran Ali, M. (2012), “The Impact of Rewards on
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ANNEXURE

QUESTIONNAIRE

HR PAYROLL MANAGEMENT OF AMAZON.IN

PAYROLL MANAGEMENT

65
 Employee’s name: Employee’s positions:
Supervisor’s name: Review of period:

1. Do you get market based pay?

Yes □ No □

2. Does your organization provide the medical& health insurance services?

Yes □ No □

3. Is there any pay related grievances in your organization?

Yes □ No □

4. Do you get customer satisfaction incentives?

a. outstanding b. above average
c. average d. below average e. poor

5. Which type of pay system you would like to prefer?

a) Variable pay system b) Fixed pay system

6. How satisfied are you with the annual pay roll components i.e., with meal vouchers,
leave travel allowances, special allowances annual bonuses, incentives, medical& other
reimbursements etc
a. outstanding b. above average c. average
d. below average e. poor

7. Do you get vacation pay?

Yes □ No □

8. Do you get compensation premiums on overtime pay?

Yes □ No □
9. How satisfied about overtime pay?
a. Very satisfied b. satisfied c. Dissatisfied d. poor

10. How satisfied are you with the ease of reading your payroll reports?
a. outstanding b. above average c. average

66
 d. below average e. poor

11. How satisfied are you with the merit performance pay system.
a. Very satisfied b. Dissatisfied

12. Are you aware of current employment statistics (CES?)

Yes □ No □

13. What type of incentives you get?

A) Long-term □ b) short term □

14. Are the pay decision, open transparent to all the employees.
Yes □ No □

15. Does your organization enjoy the benefits of outsourcing the payroll?
Yes □ No □

16. Do you feel pride to work with this organization?

Yes □ No □

67