The Payroll Procedures section covers the following.
Calculation of Gross Pay
Inclusions for Income Tax
Inclusions for National Insurance
Deductions from Pay
Determining Holiday Entitlement
Adjustments on Starting and Leaving
Adjustments for Unauthorised Absence
Time and Attendance
Advances on Wages
Using Payroll Bureaux
Retention and Disposal of Records
Disposal of Records
Gross pay is usually calculated in one of three ways:
by reference to an hourly, weekly or monthly rate
according to units of production (“piece rate”).
by reference to hours worked.
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