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Best Practices in Payroll Management within Development Organisations

Timesheet plays significant role as a source of recording and monitoring staff time, hence time sheets are completed by each employee, signed by the employee’s immediate supervisor, and submitted on or before the last day of the month to the appropriate Head of Department in charge of payroll after the CEO/MD/CoP has signed in addition to the supervisor.

Payment of Salaries

Depending of the nature and Internal control procedures, salaries are best paid through bank transfer. The appropriate personnel in charge of payroll prepares the transfer letters with the cheque, then review and approved by the bank signatory for Salary Payment to be effected.

Remuneration / Resignation on termination of employment

When a contract of employment is terminated the employer shall pay to the worker,

a. any remuneration earned by the worker before the termination;
b. any deferred pay due to the worker before the termination;
c. any compensation due to the worker in respect of sickness or
d. in the case of foreign contract, the expenses and necessaries for
the journey and repatriation expenses of the employee.

The employer shall pay to the worker not later than the date of
expiration of the notice all remuneration due to the worker as at that date.

Termination / Resignation of employment not to affect leave entitlement earned.

Where the employment of a worker is terminated, the worker is
entitled to annual leave in proportion to the period of service in the calendar year.

The worker shall not be deprived of any other grants or awards to
which the worker is entitled including payment in lieu of notice of termination.

Other details. Please refer to the appropriate Staff HR Manual for specific In-country personnel policy.

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