Payroll Run
Salaries and wages are paid to employees on the settlement date. It should always correspond to a fixed payment period. The dates of the wage run and the corresponding wage periods can be viewed in the wage calendar. It is important to use a central system for payroll- and HR-related information. There should be a link to automated time tracking systems from the payroll system to minimize the risk of data entry errors. Payments should also be checked and authorized before they are issued. If the auditee is unable to host systems or is too small to have sufficient expertise in-house, the process should be outsourced.
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