of duties are maintained
between HR functions,
Management functions
and Payroll functions.
2
There are application
controls that process
transactions as expected
accurately and completely,
while maintaining data
validity.
3
Independent supervisor
checks completeness &
accuracy and approves
data input/changes to the
Payroll Master File.
Management Responsibility)
Notes: Once all payroll processing has been completed by the processing deadline in accordance with the Payroll Calendar, the Payroll Manager locks the Payroll on VIP.
Payroll Specialists generate the following reports per company:
Company Recon; Department Summary; Remuneration List; UIF List;
EMP201;
Bargaining & NBC List.
Payroll Specialists reconcile the net salaries per company between the
Company Recon, Department Summary and
Remuneration List
Are there any reconciling items?
Payroll Specialist investigates these reconciling items and corrects them based on
error identified Yes
Payroll Specialist signs and dates
Month-end Processing Checklist No
Payroll Specialists reconcile the employee tax per company between the Company Recon, Department
Summary and EMP201
Are there any reconciling items?
Payroll Specialist investigates these reconciling items and corrects them based on
error identified Yes
Payroll Specialist signs and dates
Month-end Processing Checklist No To Page 2 Abbreviations:
UIF – Unemployment Insurance Fund SDL – Skills Development Levy ESS – Employee Self-Service System
From Page 1
Payroll Specialists reconcile the UIF per company between the
Company Recon and Department Summary
Are there any reconciling items?
Payroll Specialist investigates these reconciling items and corrects them based on
error identified Yes
Payroll Specialist signs and dates
Month-end Processing Checklist No
Payroll Specialists reconcile the SDL per company between the
Company Recon, Department Summary and
EMP201
Are there any reconciling items?
Payroll Specialist investigates these reconciling items and corrects them based on
error identified Yes
Payroll Specialist signs and dates
Month-end Processing Checklist No
Payroll Specialists reconcile the Medical Aid Contribution per company between the Department
Summary and Billing Statement received from
Discovery
Are there any reconciling items?
Payroll Specialist investigates these reconciling items and corrects them based on
error identified Yes
Payroll Specialist signs and dates
Month-end Processing Checklist No To Page 3
Key Controls
1
Appropriate segregation
of duties are maintained
between HR functions,
Management functions
and Payroll functions.
2
There are application
controls that process
transactions as expected
accurately and completely,
while maintaining data
validity.
3
Independent supervisor
checks completeness &
accuracy and approves
data input/changes to the
Payroll Master File.
Payroll Specialists reconcile the Flexi Retirement Fund Contributions per company
between the Department Summary and Billing Statement received from
the Retirement Fund
Are there any reconciling items?
Payroll Specialist investigates these reconciling items and corrects them based on
error identified Yes
Payroll Specialist signs and dates
Month-end Processing Checklist No
Payroll Specialists reconcile the NBC Levies per company
between the Department Summary and D-form obtained from the NBC
online system
Are there any reconciling items?
Payroll Specialist investigates these reconciling items and corrects them based on
error identified Yes
Payroll Specialist signs and dates
Month-end Processing Checklist No
Payroll Specialists reconcile the NBC Sick Leave per company between the Department Summary and Payroll Deductions Report
The Payroll Deductions Report is received from the HR Shared Services Analyst on a monthly basis and includes the NBC sick leave, NBC annual leave and unpaid leave balances per ESS
Are there any reconciling items?
Payroll Specialist investigates these reconciling items and corrects them based on
error identified Yes
Payroll Specialist signs and dates
Month-end Processing Checklist No
To Page 4
of duties are maintained
between HR functions,
Management functions
and Payroll functions.
2
There are application
controls that process
transactions as expected
accurately and completely,
while maintaining data
validity.
3
Independent supervisor
checks completeness &
accuracy and approves
data input/changes to the
Payroll Master File.
From Page 3
Payroll Specialists reconcile the NBC Annual Leave per
company between the Department Summary and Payroll Deductions Report
Are there any reconciling items?
Payroll Specialist investigates these reconciling items and corrects them based on
error identified Yes
Payroll Specialist signs and dates
Month-end Processing Checklist No
Payroll Specialists reconcile the Unpaid Leave amount per company between the Department Summary and Payroll Deductions Report
Are there any reconciling items?
Payroll Specialist investigates these reconciling items and corrects them based on
error identified Yes
Payroll Specialist signs and dates
Month-end Processing Checklist No
Payroll Specialist Reviewer verifies that all reconciliations were performed and are accurate
and complete To Page 5 A
Key Controls
1
Appropriate segregation
of duties are maintained
between HR functions,
Management functions
and Payroll functions.
2
There are application
controls that process
transactions as expected
accurately and completely,
while maintaining data
validity.
3
Independent supervisor
checks completeness &
accuracy and approves
data input/changes to the
Payroll Master File.
Reconciliations accurate & complete?
Payroll Specialist Reviewer returns documentation to
Payroll Specialist for investigation and
correction No
Payroll Specialist investigates error and
corrects relevant information and returns documentation to Reviewer
A
Payroll Specialist Reviewer signs and dates Month-end Processing Checklist
as evidence of review Yes
Month-end Processing Checklist per company filed in
central file
Payroll Specialists generate Department Summary (in Ascii format) and exports it
into the Payment Request Excel template Payment Request Excel template calculates the payment amount Payroll Specialists complete the AP (Accounts Payable)
Coding Sheet with payment information
Payroll Specialists email the AP Coding Sheet to
the responsible AP Analyst for processing
Payroll Manager is copied on the email
Payroll Specialists print manual pay
slips Electronic pay slips are sent to
the following companies: FSSC
IHD Corporate All Executives MH (Monthly)
Manual pay slips are printed for all other entities
To Page 6
of duties are maintained
between HR functions,
Management functions
and Payroll functions.
2
There are application
controls that process
transactions as expected
accurately and completely,
while maintaining data
validity.
3
Independent supervisor
checks completeness &
accuracy and approves
data input/changes to the
Payroll Master File.
From Page 5
The Payroll Specialist generates
the ACB bank file from VIP and saves
it on the SD
Notes: Bank files are generated by the Payroll Specialist (Kerry Beecroft) and her back-up is the Payroll Specialist (Doreen Neethling).
The Payroll Specialist then imports the ACB
files into the Nedbank site Bank files include the employee number, bank details and net salary
Nedbank site automatically performs a
check to identify any possible errors in
banking details
Nedbank site is accessed with a username, password and token
Are there any errors?
The Payroll Specialist prints out the error log and distributes it to the relevant Payroll Specialists
per company Yes
Payroll Specialists investigates the errors and makes relevant corrections based on what caused the
error Where employee banking
details changed, a letter from the bank is required
B
B The Payroll
Specialist submits the file for payment on the Nedbank site No
Payroll Specialist sends email to authorized signatories per
Release Schedule that authorization is required
A schedule is set up on an annual basis indicating which authorized signatories are responsible for releasing the Payroll on a monthly basis
First authorized signatory reviews the Nedbank
payment instruction against the supporting
documentation The email includes the following
supporting documentation: Nedbank file printout ACB file first and last page Remuneration list first and last page
Are there any discrepancies?
First authorized signatory sends emails the Payroll Specialist providing details regarding what
corrections are required No Yes C C To Page 7 Nedbank site is accessed
with a username, password and token
Key Controls
1
Appropriate segregation
of duties are maintained
between HR functions,
Management functions
and Payroll functions.
2
There are application
controls that process
transactions as expected
accurately and completely,
while maintaining data
validity.
3
Independent supervisor
checks completeness &
accuracy and approves
data input/changes to the
Payroll Master File.
Second authorized signatory reviews the
Nedbank payment instruction against the supporting documentation
Are there any discrepancies? First authorized
signatory approves payment file on the
Nedbank site Nedbank site is accessed with a username, password and token Approval by 12:00 am
Second authorized signatory rejects payment file on the Nedbank site and emails the
Payroll Specialist providing details regarding why the file is
rejected Yes
C
Second authorized signatory approves payment file on the
Nedbank site No
Payroll Specialist checks that all batches has been released and sends an
email to the Payroll Manager as confirmation
Payroll Manager ‘rolls’ payroll system
and opens new month for processing Process Ends Approval by 14:00 am Payroll Manager makes a full system backup and saves it
on the SD
of duties are maintained
between HR functions,
Management functions
and Payroll functions.
2
There are application
controls that process
transactions as expected
accurately and completely,
while maintaining data
validity.
3
Independent supervisor
checks completeness &
accuracy and approves
data input/changes to the
Payroll Master File.
2nd EFT process Payroll Specialist receives communication regarding error or delay from HR BP Notes:
2ndEFT occurs on the Thursday during the week after payday.
2ndEFT may occur due to a Payroll error identified or due to Business / HR delays experienced. Where the 2ndEFT is due to Business / HR delays, the relevant party will be responsible for the cost of the 2ndEFT.
Employees and Business should communicate all Payroll errors or delays via the HR BP
Payroll Specialist prints ‘before’ pay
slip of affected employee Payroll Specialist determines whether adequate supporting documentation is available Supporting documentation requirements per normal Payroll Processes will be required
Is required supporting documentation
provided?
Payroll Specialist sends email to relevant HR BP requesting outstanding documentation No HR BP provides the required outstanding documentation
Outstanding supporting documentation should be provided within21 working days from receipt of email, by the HR BP or prior to Wednesday close of business
A
A Payroll Specialist
corrects error on VIP and prints ‘after’ pay slip Yes
Payroll Specialist signs and dates ‘before’ and ‘after’
pay slip
Payroll Specialist Reviewer verifies that correction was updated accurately
and completely
Correction accurate & complete?
Payroll Specialist Reviewer returns documentation to
Payroll Specialist for correction
No
Payroll Specialist updates and corrects incorrect information and returns
documentation to Reviewer
Payroll Specialist Reviewer signs and
dates ‘before’ and ‘after’ pay slip as evidence of review Yes
Documentation is filed in a central 2nd
EFT file
Refer to normal EFT process on Page 6 & 7
Key Controls
1
Appropriate segregation
of duties are maintained
between HR functions,
Management functions
and Payroll functions.
2
There are application
controls that process
transactions as expected
accurately and completely,
while maintaining data
validity.
3
Independent supervisor
checks completeness &
accuracy and approves
data input/changes to the
Payroll Master File.
2
The Payroll Specialist generates the Department Summary
per company and relevant third party
reports from VIP
the Payroll Specialist (Kerry Bancroft). Listing of all third party payments to be made:
SARS (PAYE, UIF, SDL)
Discovery (Medical Aid & Vitality)
Alexander Forbes (Pension & Provident Fund) SATAWU Provident Fund
NBC Provident Fund SAGE Life
Safrican (Funeral cover) Sizwe Medical Aid Cape Medical Aid NBC Levies NBC Union
Unions (SATAWU, SADDOCK, PTWUSA, Inqubela) Canteen (Jet Park)
African Bank (Housing Loans) Capital Alliance
African Life Iemas
Material Handling (MIPCO Provident Fund, MIPCO Levy, MIPCO Union, Pharos Medical Aid, Bonitas Medical Aid, MIPCO Medical Aid) Pharma (Industrial Levy, GIWUSA Union) CMD (Malcor Medical Aid, Total Care) Profile
The Payroll Specialist reconciles the amounts
per the Department Summary to the relevant VIP Report per third party
payment
Are there any reconciling differences?
The Payroll Specialist investigates and corrects the differences Yes Corrections are made based on
what the error is The Payroll Specialist prints the
corrected pay slip and files with the relevant report
The Payroll Specialist completes
the EFT Requisition in Excel No
D
D
Where corrections were made, these need to be manually added on the EFT Requisition
Are there any discrepancies? EFT Requisitions are
reviewed against the reconciled
reports EFT Requisitions are
printed and signed and dated by the Payroll Specialist
The Payroll Specialist Reviewer returns the documentation for investigation to the Yes E E The Payroll Specialist manually
loads the EFT payments onto the
Nedbank site
Nedbank site is accessed with a username, password and token
No
Payroll Specialist sends email to authorized signatories per
Release Schedule that authorization is required
To Page 10 The email includes the following
supporting documentation: Nedbank file printout ACB file first and last page
of duties are maintained
between HR functions,
Management functions
and Payroll functions.
2
There are application
controls that process
transactions as expected
accurately and completely,
while maintaining data
validity.
3
Independent supervisor
checks completeness &
accuracy and approves
data input/changes to the
Payroll Master File.
From Page 9
First authorized signatory reviews the Nedbank
payment instruction against the supporting
documentation
Are there any discrepancies?
First authorized signatory sends emails the Payroll Specialist providing details regarding what
corrections are required No
Yes
C
Nedbank site is accessed with a username, password and token
Second authorized signatory reviews the
Nedbank payment instruction against the supporting documentation
Are there any discrepancies? First authorized
signatory approves payment file on the
Nedbank site
Nedbank site is accessed with a username, password and token Approval by 12:00
am
Second authorized signatory rejects payment file on the Nedbank site and emails the
Payroll Specialist providing details regarding why the file is
rejected Yes
C
Second authorized signatory approves payment file on the
Nedbank site No
Payroll Specialist checks that all batches has been released and sends an
email to the Payroll Manager as confirmation
Payroll Manager ‘rolls’ payroll system
and opens new month for processing Process Ends Approval by 14:00 am Payroll Manager makes a full system backup and saves it
on the SD
Key Controls
1
Appropriate segregation
of duties are maintained
between HR functions,
Management functions
and Payroll functions.
2
There are application
controls that process
transactions as expected
accurately and completely,
while maintaining data
validity.
3
Independent supervisor
checks completeness &
accuracy and approves
data input/changes to the
Payroll Master File.
1
A Authorized signatories may not be available to release the payroll as per the approval schedule sent out on an annual basis.
