UNIT 5 'PAYROLL"
1. payroll accounting
Perhitungan pembayaran untuk pekerjaan yang dilakukan oleh setiap karyawan.
2. payroll procedure
Pembayaran individu dan pengurangan yang dihitung untuk karyawan selama periode penggajian
3. calculation of remuneration elements
The remuneration elements for an employee are performed from individual wage and salary types that are used during a payroll period.
4. statutory and voluntary deductions
Such as tax and social security contributions, are taken from the gross calculation of determine the payment amount.
5. jelaskan payroll areas XX dan YY
- Payroll area XX: Monthly payroll processing, on the 28th for the current month.
- Payroll area YY: Weekly payroll processing, each Thrusday of the current week.
6. overview of payroll process
The payroll program reads the master data and time data infotypes, which means that changes affected during the payroll run could jeopardize the accurancy of the payroll result.
7. Correcting Incorrect Personnel Numbers
This could mean that data is missing or incorrect. Payroll can be run successfully for error-free personel number. A correct indicator is assigned in the payroll status infotype to personnel number with errors.
8. Remuneration Statement
The remuneration statment cleary list all payment and deducations used in the payroll run for an employee. The remuneration statement is usually created after a payroll run and before the wage or salary is transferred to the bank.
9. Subsquent Activities in Payroll Accounting
Depending on the country requirements, these are divided into the following areas:
- Per payroll period, such as cost accounting, F1 and tax information.- Annual, such as tax reporting.
- Other periods, such as quartely reports.
- Period independent, such as management requested statistic
