ASSESSMENT 1: Project

Instructions

Please respond to all the following questions. You can write your answers under each question directly.

  1. You work as a payroll officer for ABC Company and you have extracted the below information from the company history cards:

 

Name Staff A Staff B Staff C
Employee number 1 2 3
Address 1 Sample Street, Sunnyplace 2 Sample Street, Sunnyplace 3 Sample Street, Sunnyplace
Date of Birth 14/ 12/1985 9/12/1984 12/06/1980
Employment status Full-time Casual Full-time
Occupation Supervisor Reception Team leader
Date Commenced 1/01/2004 2/02/2012 3/03/2000
Current wage rate or annual salary $24/ hour $16/ hour $18/ hour

 

 

Note that employees are paid under an award that requires 38 hours per week of work (for 7.60 hours per day). Any employees who work over 7.60 hours per day will receive overtime payment at 1.5 times the normal rate on Monday to Saturday. Sunday is double pay. This is week 5 and the ending work date is 26/02/20XX.

 

You are required to complete the timesheets and calculate the total gross payment amount for all 3 staff members in accordance with ABC Company Payroll Policy and Procedures. Check your work with your assessor before start the next question. The 3 staff members working hours are:

 

  Staff A Staff B Staff C
Monday 8.30am to 6.30 pm with 1 hour break 8.00am to 6.00 pm with 1 hour break 9.30am to 6.30pm with 1 hour break
Tuesday 9.00am to 5.30 pm with 0.5 hours break 8.30am to 5.30 pm with 1 hour break 8.00am to 5.30pm with 1 hour break
Wednesday 8.30am to 6.00 pm with 1 hour break 8.30am to 7.30pm with 1 hour break 7.30am to 5.00pm with 1 hour break
Thursday 9.00am to 7.00pm with 1 hour break 9.00am to 5.10 pm with 0.5 hours break 8.00am to 5.00pm with 1 hour break
Friday 8.30am to 5.30pm with 0.5 hours break 8.30am to 5.30pm with 0.5 hours break 8.30am to 5.30pm with 1 hour break
Saturday 9.00am to 2.00 pm with o.5 hours break    
Sunday     9.00am to 1.00pm

 

Sample timesheet:

Employee name:

Week Number:

Employee Number:

Week Ending:

Day Starting time Finishing time Time off/ meals Total hours/ minutes Normal time hours Overtime hours
Monday            
Tuesday            
Wednesday            
Thursday            
Friday            
Saturday            
Sunday            
Totals        
Total hours worked during the week:
Total gross payment:

 

 

  1. The following tax and superannuation details have been extracted from the employee’s history card. You are required to prepare payroll and in accordance with organisation policy and procedures. Please use information from both question 1 and 2 to prepare staff A’s employee earnings card, cash analysis sheet and Staff A’s employee pay advice slip. Staff A’s bank details are:
  • Account name: Staff A
  • BSB number: 1234
  • Account number: 123456

The relevant templates have been provided.

 

Name Staff A Staff B Staff C
Deductions:

Health insurance

Superannuation

 

$22 per week

$25 per week

 

$12 per week

Nil

 

Nil

Nil

 

 

 

ABC Company

 

Payroll register for week ending:

  Employee Name Totals
Staff A Staff B Staff C  
HOURS WORKED        
Normal hours        
Overtime hours (x 1.5)        
Overtime hours (x 2)        
ENTITLEMENTS        
Normal pay ($)        
Overtime hours x 1.5 x normal pay rate ($)        
Overtime hours x 2 x
normal pay rate ($)
       
GROSS PAY ($)        
DEDUCTIONS ($)        
Income tax ($) 271 74 151 496
Medical association ($)        
Superannuation ($)        
TOTAL DEDUCTIONS ($)        
NET PAY ($)        

 

 

Employee earnings card for year ending: 26.02.20XX
Name:

Employee no:

Address:

Pay period ending Gross pay Deductions Net pay

$

Accumulated totals
Date Normal $ 1.5 $ 2.0 $ Gross pay

$

PAYG tax

$

Medical ass’n

$

Super

$

Total
$
Gross pay $ Tax withheld    $
Balances                   10,000.00 3300.00
26.02.XX                      

 

ABC Company

Cash analysis sheet for week ending: 26.02.XX

Employee name Net pay Notes Coins
$100 $50 $20 $10 $5 $2 $1 50¢ 20¢ 10¢
Staff A                        
Staff B                        
Staff C                        
Totals                        

 

 

ABC Company pay slip advice slip

 

 

Employee no:                                                   Pay period ending:

Employee name:

Banking details:

 

Wages, overtime and allowances                Hours              Rate                Amount

Wages

Overtime

Allowances                              NA                   NA                   NA

 

Payment summary                                                    This pay                     

Wages

Gross pay

PAYG tax

Deductions

Net pay

 

Deductions                                                     Amount

PAYG tax

Superannuation

Health insurance

Total deductions

 

 

  1. Explain how and the procedures to reconcile total wages for pay period, check and correct irregularities and refer to designated persons for resolution

 

  1. Explain at least 2 difference methods that can be used to pay employees. You are also required to describe where to find information about payments in an organisation and the records that correspond to different payment methods.

 

  1. If you work as the payroll officer for ABC Company and you are a part-time staff member. At the end of each week you prepare the payroll register using the time sheets provided by the management and information can be found on each employee’s history card. After the payroll register is reconciled, you also prepare the pay advice slips and write up and sign the cheque. Please outline the relevant organisational policies and procedures and explain:
  • the faults in these steps.
  • when the normal deadline is to receive all the pay details

 

  1. Assume there are 8 full time employees and 18 casual employees in ABC Company. You are required to complete payroll manually each work and all employees are paid in cash. The previous payroll officer has left you with employee history cards, earning records and payroll records relating to the current financial year. The office is too small, so all the previous payrolls records have been shredded. All full-time employees work a 38-hour week and are only required to complete a time sheet when working overtime. Casual employees must complete a time sheet for all hours worked. Please identify 3 problems and provide your recommendations.

 

  1. Identify the key provisions of relevant legislation standards and codes that may affect payroll operations.

 

  1. List and explain at least 2 different types of payroll systems

 

 

ASSESSMENT 2: Role Play

 

Instructions:

You work as a sole payroll officer for ABC Company and the organisation has 1 finance manager. He checks and authorises your work. Your assessor will act as an employee. He/ she will ask some typical employee enquires about the payroll below. When answer each question, you need to answer the question, explain what actions you need to take and explain whether it is necessary to take some further actions. During the role pay, you assessor will observe your skills below:

  • respond to payroll enquires in accordance with organisational and legislative requirements
  • provide information in accordance with organisational and legislative requirements
  • ensure all enquires outside area of responsibility and knowledge are referred to designated persons for resolution
  • complete additional information or follow up action within designated timelines in accordance with organisational policy and procedures
  • explain issues clearly using terminology and tone appropriate to audience
  • use questioning and listening skills in verbal exchanges to clarify information
  • collaborate with your assessor to successfully solve all the enquires or provide guidance to refer to designated persons for resolution

Enquires:

  1. I need to change my bank account details.
  2. When to pay my superannuation?
  3. What is salary packaging? Can I arrange for it?
  4. Can I change the amount of tax I am paying?

 

Process payroll