Wednesday, 31 December 2014

PAYROLL

PAYROLL

 

Every organization pays remuneration to its employees in the form of salary in lieu of services rendered by them. Each employee working in any organization is being paid according to the status as well nature of job performed by him. For this purpose a basic pay table is established by the Government to define the basic pay and annual increment allowed in each pay scale. The salary of each employee is the sum of basic pay and other allowances such as job allowance, shift allowance, medical allowance, conveyance allowance and house rent allowance etc.


In order to have a complete record of pay and allowances paid to each employee and to award salary to the employees of a department, pay bills are prepared on monthly basis.

 

 WAPDA Computer Centres have introduced a computerized payroll procedure. In this procedure payroll data of all the employees working in various organizations of WAPDA is computerized at Circle Level. Payroll for officers and staff is prepared separate. For this purpose two separate Master Files are prepared. First is for officers and second is for staff. These Master Files are used to process the payroll of each organization on monthly basis. A department table, consisting of name of each department and three digits department code allotted by the Circle Computer Centre to each department, is prepared and used parallel in processing of payroll. Normally even codes are allotted to officers and odd codes are allotted to staff of each department. For preparation of Master File, payroll data is received and processed through following three input forms.


CARD TYPE-I:-
           
Card Type-I is used to record the information relating to the employees. Four digits serial number is allotted to each employee by the account section of the concerned department. Name, designation, basic pay scale, allowance code, pay account head, fund code, EPF number and religious codes are entered against respective serial number of each employee.




CARD TYPE-II:-

Card Type-II reflects the information regarding the salary such as basic pay, special pay, job allowance, shift allowance, house rent allowance, medical allowance, conveyance allowance miscellaneous allowance, miscellaneous recovery and other allowances and deductions (i.e. union fund, income tax, and water charges etc).

CARD TYPE-III:-

Card Type –III is used to record the information regarding advances such as EPF advance, house building advance, cycle advance, motorcycle advance, car advance and other advances. Bank account information is also recorded through this input form.
In order to control the payroll data, Changes/ Up-dations are received and processed through these input forms on monthly basis. The detailed information regarding the filling up of these input forms is described as under.

 



RECORD TYPE 1


SR.#    DESCRIPTION                    LENGTH   COLUMNS   CODING INSTRUCTIONS

   1.      DEPARTMENT CODE               3                  2  -  4         Fill in code allotted by wcc.

           2.      EMPLOYEE NO.                        4                  5  -  8         Numeric with left zeros.

3.      PROCESSING CODE                 1                      9            0 - For releasing pay.
                                                                                                         1 -  For holding pay.
                                                                                                         2 -  For deletion of record.
                                                                                                         3 -  For change in record.                                                  4 -  For addition of a New
                                                                                                                Record.

  4.       EMPLOYEE TYPE                       1                    10           Enter employee type as
                                                                                                      “P” for Permanent employees.
                                                                                                      “C” for Contracted employees.

5.      NAME OF EMPLOYEE             25                 11 - 35       The name of the employee is
                                                                                                       entered from column 11 to 35.
                                                                                                     
   6.      DESIGNATION                          15                 36 - 50       The designation of the
                                                                                                         employee is entered from
                                                                                                         column 36 to 50.

   7.      POST SCALE                                2                 51 - 52       BSP (For move over cases)
                                                                                                         Fill in previous scale i.e. for
                                                                                                         move over from BPS-19 to
                                                                                                        BPS-20, fill 19 in this column.
                                                                                                        Zero for no move over.

   8.      BSP                                                 2                 53 - 54       Numeric from 01 to 21.
SR.#    DESCRIPTION                    LENGTH   COLUMNS   CODING INSTRUCTIONS
   9.      STATION CODE                           1                     55          1 -  45%.
      (for house rent allow.)                                                          2 -  35%.
                                                                                                   3 -  30%.

   10.    PAY ACCOUNT HEAD             3                  56 -58        Three digits pay account head
                                                                                                         according to new Account-
                                                                                                         Head manual.

   11.    FUND CODE                               1                      59          0 -  For no contribution.
1-      For pension optee who contribute to GPF.
2-      For GPF optee who contribute to GPF.
3-      For pension optee who does not contribute to GPF.
4-      For deputationist who contribute to GPF.
5-      For deputationist who does not contribute to GPF.

6-      For deputationist who declared as WAPDA employee but still contribute to GPF.

7-      For deputationist (police

employees) who contribute to GPF.

8-      For deputationist (police employees) who does not contribute GPF.

   12.    GPF NUMBER                            7                  60 - 66       Numeric with left zeros
                                                                                                         otherwise blank.
SR.#    DESCRIPTION               LENGTH   COLUMNS   CODING INSTRUCTIONS
 13.       RELIGION CODE                     1                  67              1-  For Muslims.
2-      For Christians.
3-      For Others.

   14.    PUNJAB POLICE                         1                 68              1-  For Rs. 05/- For Police
            WELFARE FUND CODE                                                       only.
                                                                                                         2-   For Rs. 10/- For Police
                                                                                                               only.
                  3-   For Rs.15/- For Police
      only.
4-      For Rs.20/- For Police only.
5-      For Rs.25/- For Police only.
6-      For Rs.30/- For Police only.
7-      To Release WWF Deduction.
9-      To stop WAPDA welfare fund deduction.

15.       DEARNESS CODE                         1                    69         0-   To release Rs. 200/-
                                                                                                         1-   Special Pay for
                                                                                                                PA/PS/Stenographer.
2-      Special/Qualification Pay
       to Accountants.
3-      Staff College/NDC/NIPA
Special Pay.
5-      For no special pay.
6-      Rs.200/- for special pay
      (Qualification / other
       allowance).
SR.#    DESCRIPTION                    LENGTH   COLUMNS   CODING INSTRUCTIONS
7-      20% of Basic pay
       (deputation allowance).
8-      For khateeb allowance (20% of pay).

   16.    WAPDA-ALLOWANCE               5                70 - 73       Numeric with left zeros. Fill
                                                                                                          Zeros to Delete Wapda
                                                                                                          Allowance.

17.    SP-A-ALLOWANCE                    4                 74 - 77       25 % of basic pay, frozen at
                                                                                                      the level drawn as on
                                                                                                      01-12-2001.

18.    SPECIAL RELIEF                        4                 78 - 81       15 % Special Relief Allowance
         ALLOWANCE                                                                   as freezed on 30-06-2005. Fill
                                                                                                      Zeros for  No Allowance.

19.    ADHOC RELIEF                          4                 82 - 85       15 % Adhoc Relief Allowance
         ALLOWANCE                                                                   as freezed on 30-06-2005. Fill
                                                                                                      Zeros for  No Allowance.

20.    DEARNESS                                   4                 86 - 89       15 % Dearness Allowance as
         ALLOWANCE                                                                    Freezed on 30-06-2007. Fill
                                                                                                      Zeros for  No Allowance.

21.    HARDSHIP                                   4                 90 - 94       For QUESCO only.
            ALLOWANCE                                                                   

   22.    OLD BPS                                       2                 95 - 96       Fill in previous Basic Pay
                                                                                                         Scale of Contract Employees,
                                                                                                          if they have Lien with the
                                                                                                         Previous permanent
SR.#    DESCRIPTION                    LENGTH   COLUMNS   CODING INSTRUCTIONS
                                                                                                         appointment with Fund Code
                                                                                                          as “1” if they want to
                                                                                                          contribute to GPF.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 



RECORD TYPE 2


SR.#    DESCRIPTION                    LENGTH   COLUMNS   CODING INSTRUCTIONS
   1.      DEPARTMENT CODE               3                  2  -  4         Fill in code allotted by WCC.

   2.      EMPLOYEE NO.                        4                  5  -  8         Numeric with left zeros.

3.      PROCESSING CODE                 1                      9            0 - For releasing pay.
                                                                                                         1 -  For holding pay.
                                                                                                         2 -  For Deletion of a record.
                                                                                                         3 -  For change in record and
                                                                                                               release pay.
                                                                                                         4 - For addition of a new
                                                                                                               record.

   4.      PAYMENT DAYS                                                            
            i)   Full pay                                      2                 10 - 11      Blank for normal payment. Fill
                                                                                                         in number of days for which
                                                                                            average pay is to be paid.
                                                                                             Column (iii) must also be
                                                                                             filled.

            ii)  Half Pay                                     2                 12 - 13    Fill in number of days for which
                                                                                                         average half pay is to be paid.

            iii) HOUSE RENT                          2                 14 - 15     Fill in number of days for which
                                                                                                         house rent is to be paid.

   5.      EARNED LEAVE DAYS             2                 16 - 17       Fill in actual number of earned
                                                                                                         leave days availed during
                                                                                                         current month.

   6.      PAY (Rate of Pay)                         5                 18 - 22       Numeric in Rs. with left zeros.
SR.#    DESCRIPTION                    LENGTH   COLUMNS   CODING INSTRUCTIONS
   7.      PERSONAL PAY                          5                 23 - 27       Numeric in Rs. with left zeros.
                                                                                                         To stop fill zeros.

   8.      SPEC IAL PAY                             5                 28 - 32       Numeric in Rs. with left zeros.
                                                                                                         To stop fill zeros.

   9.      QUALIFICATION PAY               5                 33 - 37       Numeric in Rs. with left zeros.
                                                                                                         To stop fill zeros.

   10.    JOB ALLOWANCE                      5                 38 - 42       Numeric in Rs. with left zeros.
                                                                                                         To stop fill zeros.

   11.    JOB ALLOWANCE CODE          1                     43          0-   For No Job Allowance.
                                                                                                         1-   For Planning/ Design/
                                                                                                               Generation/ Computer.
2-      For staff allowance to ALM/LM-I/LM-II/Meter Reader/Construction Staff etc.
5-      For Central Contract Cell Allowance. (20%).
6-      For Instructional Allowance (20%.) Upto Maximum of Rs. 3000/-.
7-      For Instructional Allowance (20%.) Upto Maximum of Rs. 5000/-.
8-   For 10,000 as GM
      Allowance.

   12.    SHIFT ALLOWANCE                  3                 44 – 46     Numeric in Rs. with left zeros.
                                                                                                         To stop fill zeros.
SR.#    DESCRIPTION                    LENGTH   COLUMNS   CODING INSTRUCTIONS
   13.    SHIFT ALLOWANCE CODE      1                    47           1 - For Holding shift allowance
                                                                                                               for current month only.

   14.    HOUSE RENT CODE                   1                    48           1 – For No Payment and No
                                                                                                               Deduction.
                                                                                                         2 -  For 5 % Deduction.
                                                                                                         3 -  For Payment.

   15.    CONVEYANCE CODE               1                    49           0 - For no payment.
                                                                                                         1 -  For Pay Scale 01 to 04,
                                                                                                               Rs. 680/-.
                                                                                                         2 -  For Pay Scale 05 to 10,
                                                                                                               Rs. 920/-.
                                                                                                         3 -  For Pay Scale 11 to 15,
                                                                                                               Rs. 1360/-.
                                                                                                         4 -  For Pay Scale 16 to 20,
                                                                                                               Rs. 2480/-.
                                                                                                         5 -  For Pay Scale 21,
                                                                                                               Rs. 2480/-, IF No Official
                                                                                                               Vehicle is Provided .
                                                                                                        
   16.    MEDICAL ALLOWANCE          1                     50          0 -  For no payment.
            CODE                                                                                  1 -  For payment.

   17.    INTEGRATED ALLOWANCE   1                     51          0 - For No Allowance.
            CODE                                                                                  1 -  For Rs. 150/- Per Month in
                                                                                                               Replacement of Washing
                                                                                                                & Dusting allowance.
                                                                                                         2 -  For Rs. 60/-.

   18.    LIVERY CODE                             1                     52          0 – For No Allowance.
                                                                                                         1 -  For Rs. 100/-.
   SR.#    DESCRIPTION                    LENGTH   COLUMNS   CODING INSTRUCTIONS
                                                                                                         2 – For Rs. 80/- (for hill)

   19.    ELECTRICITY                              4                 53 - 56       Free Electricity for contracted
            ALLOWANCE                                                                   officers. Numeric in Rupees
                                                                                                         with left zeros.

   20.    PENSION RELIEF                        4                 57 - 60       Pension Relief for contracted
                                                                                                         officers. Numeric in Rupees
                                                                                                         with left zeros.

   21.    MISCELLALEOUS                      5                 61 - 65       Numeric in Rupees with left
            ALLOWANCE                                                                   zeros. To stop fill zeros.

   22.    MISCELLANEOUS                      1                    66          1 -  For permanent.
      ALLOWANCE CODE                                                       2 -  For current month only.

   23.    INCOME TAX DEDUCTION      5                 67 - 71       Numeric in Rupees with left
                                                                                                         zeros. To stop fill zeros.

   24.    UNION FUND                              2                 72 - 73       Numeric in Rupees with left
                                                                                                         zeros. To stop fill zeros.

   25.    MISCELLANEOUS                      5                 74 - 78       Numeric in Rupees with left
            RECOVRIES                                                                      zeros. To stop fill zeros.

   26.    MISCELLANEOUS                      1                      79         0 - For no recovery.
            RECOVERY CODE                                                           1 -  For permanent.
                                                                                                         2 - For current month only.
  
   27.    PROFESSIONAL TAX CODE    1                     80          1 - For deduction.         
                                                                                                         2 - For no deduction.

SR.#    DESCRIPTION                     LENGTH   COLUMNS   CODING INSTRUCTIONS
   28.    GPF DEDUCTION                        3                 81 - 83       Numeric in Rupees with left (For deputationists)                                                                                    zeros. Fill zeros to stop
                                                                                                         deduction.
  
   29.    WAPDA COLONY                       1                     84          0 - For no deduction.
            ACCOMODATION                                                           1 -  For Rs. 25/-
            WATER CHARGES                                                           2 - For Rs. 20/-
                                                                                                         3 -  For Rs. 15/-
                                                                                                         4 - For Rs. 10/-
                                                                                                         5 -  For Rs.  5/-
                                                                                                         A - For Rs.  415/-
                                                                                                         B - For Rs.  311/-
                                                                                                         C - For Rs.  271/-
                                                                                                         D - For Rs.  215/-
                                                                                                         E -          For Rs.  170/-
                                                                                                         F -  For Rs.  118/-
                                                                                                         G - For Rs.  106.25
                                                                                                         H - For Rs.  103/-
                                                                                                         I -  For Rs.    91.25

 


















RECORD TYPE 3


SR.#    DESCRIPTION                    LENGTH   COLUMNS   CODING INSTRUCTIONS

   1.      DEPARTMENT CODE               3                  2  -  4         Fill in code allotted by WCC.

   2.      EMPLOYEE NO.                        4                  5  -  8         Numeric with left zeros.

3.      PROCESSING CODE                 1                      9            0 - For releasing pay.
                                                                                                         1 -  For holding pay.
                                                                                                         2 -  For Deletion of a record.
                                                                                                         3 -  For change in record and
                                                                                                               release pay.
                                                                                                      4 -  For addition of a new
                                                                                                             record.

 4.     TYPE OF ADVANCE                 1                    10            1 - For 1st  GPF advance.
                                                                                                         2 – For 2nd GPF advance.
                                                                                                         3 – For House advance.
                                                                                                         4 – For Car advance.
                                                                                                         5 – For Scooter advance.
                                                                                                         6 – For Cycle advance.
                                                                                                         7 – For Other advance.
                                                                                                         8 – For 2nd Other advance.

   5.      AMOUNT OF ADVANCE         6                  11 - 16       Total amount of advance with
                                                                                                         left zeros. Fill zeros to stop.

1                                6.         NO.OF INSTALMENTS             3                  17 - 19       Number of installments with
left zeros, in which amount of advance is to be deducted. Fill zeros to stop.

SR.#    DESCRIPTION                    LENGTH   COLUMNS   CODING INSTRUCTIONS
   7.      AMOUNT DEDUCTED             5                  20 – 24      Total amount deducted with
2                                                                                                                       left zeros. To stop fill zeros.
3                                 
   8.      FOR SECOND ADVANCE       15                 25 – 39      For second advance filling
                                                                                                          instructions are same as serial
                                                                                                          number 4,5,6 and 7.

   9.      GROSS SALARY                         7                 40 - 46       Numeric in Rupees and paisas
            (Year to date)                                                                       with left zeros.

   10.    GPF DEDUCTION                        5                 47 - 51       Numeric in Rupees with left
            (year to date)                                                                        zeros.
  
   11.    INCOME TAX DEDUCTION      5                 52 - 56       Numeric in Rupees with left
4                                            (year to date)                                                                        zeros.
5                                 
6                                12.       BANK CODE                                3                 57 - 59       Fill Bank Code as allotted by                                                    WAPDA Computer Centre.
The first digit of bank code defines the bank type as per following schedule:
1:   NBP
2:   HBL
3:   MCB
4:   UBL
6:   N.D.F.C
7:   ABL
The remaining two digits are optional and reserved for branch code. These digits must be 01 to 99.
 
SR.#    DESCRIPTION                    LENGTH   COLUMNS   CODING INSTRUCTIONS
7                                13.       BANK ACCOUNT NO.              10                 60 - 69       Fill Bank Account Number.
8                                 
                                                                                       Note:- More than one bank
        code may be processed
        in each Department
        Code.

   14.    ACCOUNT TYPE                       1                      70          1-   For PLS.
                                                                                                         2-   For Savings.
                                                                                                         3-   For Current.

   15.    NATIONAL TAX NO.                11                 71 - 81       Fill in National Tax number
                                                                                                         allotted by Income Tax
                                                                                                          Department.

 

IMPORTANT NOTE:-

1        For Accounts type 3, fill bank account no. in column 60 – 67 and leave 68 – 69 as blank.

2        Please ensure that input forms are properly/correctly filled in according to the data
            coding instructions provided by WAPAD Computer Centre (H.Q).

3    Cutting overwriting will not be accepted.
 













PREPARATION OF PAYROLL MASTER FILE:-

            The payroll data of employees in respect of all the departments/ organizations of a circle is received separate for officers and staff on input forms (i-e CARD TYPE-I, CARD TYPE-II & CARD TYPE-III) mentioned above. After checking of payroll data as per procedure discussed above, it is submitted for entry. After completion of entry, unsorted proof/ edit list is requested in the machine room. This proof list is got edited/ checked 100 % from the source data. Errors/ corrections are marked in red ink. All the missing records are entered and duplicate records are marked for deletion in the proof list. After marking all the errors, proof list is sent to data entry section for correction purposes. When all the corrections/ additions/ deletions are entered, unsorted proof list is again requested. This practice is repeated again and again up to 100 % correctness.

            When it is ensured that entered data is 100 % error free, a dummy payroll Master Files of previous month, labeled as PAY-O-DM01-MMCCYY for officers and PAY-S-DM01-MMCCYY for staff are created through program and up-dating step is executed/ run on these dummy Master Files. In this step a Master File called as PAY-O-DM00-MMCCYY is created for officers and PAY-S-DM00-MMCCYY for staff. These files are used for processing of payroll.

PROCESSING OF MONTHLY PAYROLL:-

            Monthly changes/up-dations regarding the addition of new employees, deletion of existing employees and other changes required in the status of payroll, are received on input forms (i-e CARD TYPE-I, CARD TYPE-II & CARD TYPE-III) as per procedure discussed above. These changes are required to be filled for officers and staff on separate forms. After receiving the payroll data regarding the changes/ up-dation in respect of all the departments, the data is sent to data entry section for entry purposes. After completion of entry, unsorted proof list is requested in the machine room. This proof list is required to be checked 100 % from the source data. All the errors/ omissions are marked in red ink. All the missing records are entered and duplicate records are marked for deletion in the proof list. After marking all the errors, proof list is sent to data entry section for correction purposes. When all the corrections/ additions/ deletions are entered, unsorted proof list is again requested. This practice is repeated again and again up to 100 % correctness.

            When it is ensured that entered data is 100 % error free, up-dating step is executed. In this step entry files (PAY-O-DU00-MMCCYY and PAY-S-DU00-MMCCYY) and Master Files of previous month (PAY-O-DM01-MMCCYY and PAY-S-DM01-MMCCYY) are used as input files with the creation of new output Master Files named as PAY-O-DM00-MMCCYY and PAY-S-DM00-MMCCYY of current month along with lists of updated records named as PAY-O-PU00.DAT and PAY-S-PU00.DAT. Now the payroll of officers and staff is processed from these out file. In the processing of payroll following output files are created:-

-           PAY-O-DM01-MMCCYY and PAY-S-DM01-MMCCYY
-           PAY-O-DS00-MMCCYY and PAY-S-DS00-MMCCYY

PAY-O-DM01-MMCCYY and PAY-S-DM01-MMCCYY are used as input files for the processing of payroll in the next month. PAY-O-DS00-MMCCYY and PAY-S-DS00-MMCCYY are used for processing of pay slips. Following lists are generated in the processing of payroll.

OUTPUT REPORTS:-

-                       Department wise payroll listing
-                       Schedule of:-
            Group life Insurance
            Union Fund Contribution
            Income tax Contribution
            WAPDA welfare Fund
            EPF pension Opted
            Advanced Deduction (EPF)
            Advanced Deduction (House)
            Advanced Deduction (conveyance)
                           -                    Pay Slip for each employee
-                    Account Head wise Summary
-                    Bank Summary
-                    Summary of Payroll
-                    Annual Increment Listing
-                    Professional Tax Listing (Twice a year in Apr, Nov)
                      
PROCESSIG OF PAYROLL ON RELIGIOUS OCCASIONS:-

Sometimes Payroll is required to be prepared out of schedule (i-e for Muslims on the occasion of Eid and for Christians on the occasion of Easter or Christmas).

The Payroll for Christian employees is prepared before 20th December of every year on the occasion of Christmas. The payroll for Christian on the occasion of Easter is prepared only if it is falling after 15th December of the month. The Payroll on the occasion Eids is prepared only if they are falling after 20th of the month.

For the purpose of Payroll processing on the above-mentioned occasions a separate Payroll Master File has to be created. For example if Payroll for Christian employees is to be processed then the data of Christian employees on the current month Master File (Officers/Staff) is retrieved in a special directory and these master files are used for onward processing by changing the path in payroll programs. The remaining steps for preparing the Payroll are same which are used for regular Payroll processing. Once the selective Payroll processing is completed the sorted output Master Files have to be merged to create a combined Master File. This Master File is used in the regular processing of Payroll in the next month.

ANNUAL INCREMENT:-

In the first week of December when payroll processing for the month of November has been completed, the annual increments are assigned to the pay of each employee in accordance with their respective scale pay.

A pay fixation list is prepared prior to the running of pay increment step, which shows current basic pay with the addition of one increment. This department wise list is sent to each department for checking and verification. If the competent authority due to administrative reasons stops annual increments of few employees, such employees are marked in the list. The list is sent back to the computer center after checking and verification. The employees marked in the list are entered and this entry file is then used in pay increment step, which assigns annual increment to the employees pay. 

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