The Payroll Procedures section covers the following.
Calculation of Gross Pay
Inclusions for Income Tax
Inclusions for National Insurance
Deductions from Pay
Vouchers
Determining Holiday Entitlement
Adjustments on Starting and Leaving
Starting
Leaving
Adjustments for Unauthorised Absence
Overtime
Back Pay
Payroll Errors
Time and Attendance
Advances on Wages
Payment Methods
Using Payroll Bureaux
Retention and Disposal of Records
Retention
Archives
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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