Elements and Performance Criteria
- Establish payroll requirements
- Apply knowledge of relevant legislation in relation to employment standards, and other legislative requirements in regards to payments
- Seek instruction from authorised parties in relation to relevant state and modern awards regarding details to be set up within payroll system for individual employees
- Establish payroll set-up for salary packaging
- Assess scope of payroll services BAS agent can provide and identify need for independent expert advice providers
- Record payroll data
- Ensure payroll system includes complete and accurate employee data
- Review payroll data and clarify discrepancies with designated persons
- Enter employee pay period details, deductions and allowances in payroll system in accordance with source data
- Calculate payment due to individual employees to reflect standard pay and variations in accordance with employee source data
- Prepare and process payroll
- Conduct payroll preparation within designated timelines in accordance with organisational policy and procedures
- Calculate, record and reconcile employee in accordance with legislative requirements
- Reconcile total payments for pay period, and review and correct irregularities or refer them to designated persons for resolution
- Obtain authorisation of payroll and individual pay advice in accordance with organisational requirements
- Make arrangements for payments in accordance with organisational and legislative requirements
- Produce, review and store payroll records in accordance with organisational policy and security procedures
- Handle payroll enquiries
- Respond to payroll enquiries in accordance with organisational and legislative requirements
- Provide information in accordance with organisational and legislative requirements
- Refer enquiries outside area of responsibility or knowledge to designated persons for resolution
- Provide additional information or complete follow-up action within designated timelines in accordance with organisational policy and procedures
- Maintain payroll
- Maintain all information and record keeping relating to payroll function in accordance with relevant legislation and regulations
- Produce and reconcile month-end and year-end checklists to ensure compliance with relevant legislative and management deadlines
- Update records and systems in line with salary reviews and other changes in employment status
- Establish back-up and disaster recovery systems
- Generate and distribute payroll reports in line with organisational policy
- Extract and apply business activity statement (BAS) and instalment activity statement (IAS) data in accordance with relevant legislation and regulations