Payroll Management

9.1 Overview

Comprehensive payroll processing system for managing budget codes, pay elements, salary structures, payroll runs, salary advances, payslips, adjustments, and reconciliations.

Module Tabs:

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9.2 Budget Codes Tab

Define budget codes for payroll classifications and GL account mapping.

9.2.1 Budget Code Types

9.2.2 Available Actions

9.2.3 Creating a Budget Code

1. Click "Add Budget Code" button
2. Fill in the form:
   • Code (required): Unique code identifier
   • Name (required): Descriptive name
   • Type (required): Salary, Allowance, Benefit, Deduction, or Employer Contribution
   • Description: Optional description
   • GL Account: Link to General Ledger account
   • Active: Toggle status
3. Click "Create"

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9.3 Pay Elements Tab

Configure salary components for use in salary structures.

9.3.1 Pay Element Categories

9.3.2 Calculation Types

9.3.3 Available Actions

9.3.4 Creating a Pay Element

1. Click "Add Pay Element" button
2. Fill in the form:
   • Element Code (required): Unique identifier
   • Element Name (required): Descriptive name
   • Category (required): Earning, Allowance, Deduction, Statutory Deduction, Employer Contribution
   • Calculation Type (required): Fixed or Percentage
   • Default Amount: For fixed type calculations
   • Percentage Value: For percentage type calculations
   • Percentage Base: Basic Salary or Gross Pay
   • Budget Code: Link to budget classification
   • Is Taxable: Whether element is subject to tax
   • Is Mandatory: Whether element is required in salary structure
   • Active: Toggle status
3. Click "Create"

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9.4 Salary Structures Tab

Create salary templates that combine multiple pay elements.

9.4.1 Structure Frequencies

9.4.2 Available Actions

9.4.3 Creating a Salary Structure

1. Click "Add Salary Structure" button
2. Fill in the form:
   • Structure Name (required): e.g., "Manager Salary Structure"
   • Frequency (required): Daily, Weekly, Monthly, Annually
   • Base Salary (required): Base salary amount
   • Description: Optional description
   • Active: Toggle status
3. Add Pay Elements:
   • Click "Add Element"
   • Select pay element from dropdown
   • Configure amount/percentage if different from default
   • Repeat for all elements
4. Click "Create"

9.4.4 Viewing a Salary Structure

The view dialog shows:

• Structure name and frequency
• Base salary
• All pay elements with calculations
• Total earnings, deductions, and net pay preview

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9.5 Payroll Runs Tab

Process periodic payroll for employees.

9.5.1 Payroll Run Workflow

``` ┌────────────┐ Calculate ┌────────────┐ Submit ┌───────────────────┐ Approve ┌──────────┐ Post ┌────────┐ │ Draft │───────────────►│ Calculated │─────────────►│ Pending Approval │─────────────►│ Approved │─────────►│ Posted │ └────────────┘ └────────────┘ └───────────────────┘ └──────────┘ └────────┘ │ │ Reject ▼ ┌──────────┐ │ Rejected │ └──────────┘ ```

9.5.2 Payroll Run Statuses

9.5.3 Available Actions

9.5.4 Creating a Payroll Run

1. Click "Create Payroll Run" button
2. Fill in the form:
   • Period Name (required): e.g., "January 2025 Payroll"
   • Period Type (required): Monthly, Bi-Weekly, Weekly
   • Start Date (required): Period start date
   • End Date (required): Period end date
   • Payment Date (required): Date employees will be paid
   • Notes: Optional notes
3. Click "Create"

9.5.5 Calculating Payroll

1. Find the payroll run in Draft status
2. Click the Calculate button
3. System processes:
   • All employees with active contracts
   • Applies salary structures
   • Calculates earnings, deductions, taxes
   • Applies any adjustments
4. Status changes to "Calculated"
5. Review calculations before submitting

9.5.6 Viewing Payroll Details

The view dialog shows:

Summary Cards:

• Total Employees
• Total Gross Pay
• Total Deductions
• Total Net Pay

Employee Payroll Table:

• Employee name
• Gross earnings
• Total deductions
• Net pay
• Status

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9.6 Salary Advances Tab

Manage employee salary advance requests, approvals, and disbursements.

9.6.1 Advance Statuses

9.6.2 Available Actions

9.6.3 Creating a Salary Advance

1. Click "Create Advance" button
2. Fill in the form:
   • Employee (required): Select employee
   • Amount (required): Advance amount
   • Reason (required): Reason for advance
   • Repayment Method: Single deduction or Installments
   • Number of Installments: If installment method selected
   • Notes: Optional notes
3. Click "Create"

9.6.4 Disbursing an Advance

1. Find approved advance
2. Click Disburse button
3. Fill in disbursement details:
   • Disbursement Date (required)
   • Payment Method: Cash, Bank Transfer, Mobile Money
   • Reference Number: Payment reference
   • Notes: Optional
4. Click "Disburse"
5. Status changes to "Disbursed"

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9.7 Payslips Tab

View, send, and download employee payslips.

9.7.1 Payslip Statuses

9.7.2 Payslip Actions

9.7.3 Viewing Payslip Details

The view dialog displays comprehensive payslip information:

Payslip Information:

• Payslip Number
• Payslip Date
• Payment Date
• Status

Employee Information:

• Employee Number
• Full Name
• Email
• Department

Payroll Period:

• Period Name
• Payroll Number

Earnings Table:

• Element Code, Description, Amount

Allowances Table:

• Element Code, Description, Amount

Gross Pay Total

Statutory Deductions Table:

• Element Code, Description, Amount

Voluntary Deductions Table:

• Element Code, Description, Amount

Net Pay Total

9.7.4 Filtering Payslips

• Search: Search by employee name, number, or payslip number
• Status Filter: Filter by Pending, Generated, Sent, Downloaded

Business Rules:

• Payslips are generated from approved payroll runs
• Payslips can be emailed directly to employees
• Downloaded payslips are saved as PDF files
• Payslips contain complete earnings and deductions breakdown

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9.8 Payroll Adjustments Tab

Record corrections, bonuses, and other payroll adjustments.

9.8.1 Adjustment Types

9.8.2 Creating a Payroll Adjustment

1. Click the "+" button
2. Fill in the form:
   • Payroll Run: Select the payroll run (required)
   • Employee: Select employee (required, loads employee's pay elements)
   • Pay Element: Select from employee's salary structure elements (required)
   • Adjustment Type: Select type (Bonus, Addition, Deduction, Correction, Arrears, Recovery)
   • Amount: Adjustment amount (required)
   • Reason: Reason for adjustment (minimum 10 characters, required)
   • Notes: Additional notes
3. Click "Create"

9.8.3 Payroll Adjustment Actions

9.8.4 Filtering Adjustments

• Search: Search by employee name or reason
• Type Filter: Filter by adjustment type
• Approval Filter: Filter by Approved or Pending status

Business Rules:

• Adjustments must be linked to a payroll run and employee
• Pay elements are loaded based on employee's active contract/salary structure
• Reason must be at least 10 characters
• Only pending (unapproved) adjustments can be edited or deleted
• Approved adjustments are included in payroll calculations
• Additions and bonuses increase net pay
• Deductions and recoveries decrease net pay

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9.9 Reconciliations Tab

Track repayment of salary advances through payroll deductions.

9.9.1 Recording a Deduction

1. Click the "+" button
2. Fill in the form:
   • Salary Advance: Select advance to reconcile (shows current balance)
   • Reconciliation Date: Date of deduction
   • Amount Deducted: Amount being deducted
   • Balance After Deduction: Auto-calculated remaining balance
   • Notes: Optional notes
3. Click "Record Deduction"

9.9.2 Reconciliation Actions

9.9.3 Viewing Reconciliation History

The history dialog shows:

Summary Cards:

• Total Requested: Original advance amount
• Total Repaid: Sum of all deductions
• Remaining Balance: Outstanding amount
• Progress: Repayment percentage

Deduction History Table:

• Date of each deduction
• Amount deducted
• Balance after deduction
• Notes

9.9.4 Filtering Reconciliations

• Search: Search by advance number or notes
• Advance Filter: Filter by specific salary advance

Business Rules:

• Balance after deduction is automatically calculated
• Reconciliations track the progressive repayment of advances
• History provides complete audit trail of all deductions
• Deleting a reconciliation reverses the balance calculation
• When balance reaches zero, advance is marked as Completed