The authority to pay salaries lies with the personnel department. A central payroll unit usually makes the actual salary payments.
The unit must be notified of all changes in individual staff circumstances such as promotions, demotions, part-time and overtime working, transfers and secondments. If pay rates change, for example on account of inflation, the Payroll Unit will make the necessary alterations.
Electronic records management
Each time they are paid, staff should be provided with a pay slip for their own records. Payroll and wage records, including details on overtime, bonuses and expenses, and details of any other benefits in kind, should be kept by the payroll department for the statutory period under taxation legislation, which may vary, but the period is unlikely to be shorter than six years.
The same retention periods are likely to apply to income tax records and annual returns of taxable pay and tax paid.