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Appendix 32 - Instructions - Payroll

This document provides instructions for completing a payroll form. The payroll form is used to pay salaries, wages, and other benefits to employees for a specific time period. It includes fields for employee information like name, position, and compensation amounts. It also includes fields for deductions, net amount due, and required certifications from accounting, treasury, and authorized officials. The completed payroll form is prepared in four copies and distributed to various divisions for processing and auditing.

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166 views2 pages

Appendix 32 - Instructions - Payroll

This document provides instructions for completing a payroll form. The payroll form is used to pay salaries, wages, and other benefits to employees for a specific time period. It includes fields for employee information like name, position, and compensation amounts. It also includes fields for deductions, net amount due, and required certifications from accounting, treasury, and authorized officials. The completed payroll form is prepared in four copies and distributed to various divisions for processing and auditing.

Uploaded by

hehehedontmind me
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Appendix 32

PAYROLL

INSTRUCTIONS

A. The Payroll is a form used by an agency/entity to pay salaries, wages, PERA, and other
monetary benefits to its officers/employees for a specific period of time or on a given date.

B. This form shall be accomplished as follows:


1. For the period – period covered by the payroll
2. LGU – name of the local government unit
3. Fund – the fund name in which the obligation should be charged
4. Payroll No. – payroll number assigned by the Accounting Division/Unit
5. Sheet ____ of ____ Sheets – sheet number
6. Serial No. – entry number in the payroll
7. Name – complete name of the officers/employees covered by the payroll
8. Position – position of officers/employees in the payroll
9. Employee No. – employee number assigned by the agency/entity concerned
10. Compensations – compensations being received by the employee such as Salaries and
Wages-Regular, PERA, etc. Additional columns shall be provided by the
agency/entity as necessary.
11. Gross Amount Earned – total amount of salaries and other compensations earned for the
period
12. Deductions – amount of authorized deductions such as withholding tax, Philhealth
premium, GSIS contributions/loans, etc. from the employee’s gross amount earned.
Additional columns shall be provided by the agency/entity as necessary.
13. Total Deductions – total amount of deductions
14. Net Amount Due – gross amount earned less total deductions
15. Signature of Recipient – signature of officer/employee, or his/her duly authorized
representative receiving the net amount due
16. Box A – certification by the authorized official that services was duly rendered as stated.
17. Box B – certification of the Head of Accounting Division/Unit on the completeness and
propriety of the supporting documents and the availability of cash, and the date the
certification was signed
18. Box C – certification by the Head of Treasury Division/ Unit or his/her authorized
representative as to availability of cash for the purpose, and the date the certification
was signed
19. Box D –approval by the Head of the Agency/authorized representative or other
Authorized Official on the payment covered by the payroll.
20. Box E – certification of the Authorized Official/Employee/Disbursing Officer that each
employee whose name appears on the payroll has been paid the amount as indicated
opposite his/her name, and the date the certification was signed
21. Box F – the assigned CAFOA and the date
22. Box G - the accounting entries for the payroll transaction, signed by the preparer of the
accounting entries and certified correct by the Head of the Accounting
Department/Unit

C. This form shall be prepared in four (4) copies to be distributed as follows:


Origina – Accounting Division/Unit together with the supporting
l documents for submission to the COA Auditor for post audit
Copy 2 – Cash/Treasury Unit
Copy 3 – Payroll Section, Accounting Division/Unit
Copy 4 – Payroll Head
Appendix 32

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