Courses

Accurate payroll does not happen by chance: it depends on cut-off dates being respected, correct master data, properly applied calculation rules and controls that catch errors before the money leaves the bank. In this Level 2 course, which builds on RHU-103 (Payroll: Basic Concepts), you work through the full monthly cycle: preparing the calendar and validating the inputs; calculating overtime, night work, bonuses, absences, pro rata amounts for joiners and leavers, and back pay; applying withholdings, contributions and voluntary and court-ordered deductions within the limits that protect wages, in line with ILO Convention No. 95; comparing with the previous month, reconciling with the accounts and the bank and recognising signs of fraud; and closing the cycle with payments, payslips, reporting obligations and filing. You follow Fernanda, a payroll officer at a fictitious logistics company, through a month of work. Includes a downloadable checklist and calendar, three Excel exercises with model answers and an integrated case. The rates and rules used in the examples are illustrative: the actual calculation rules, rates and reporting deadlines vary from country to country and must be checked in the applicable legislation. The course is delivered in Portuguese.

What you will learn

• Organise the calendar and validate the input data for a monthly payroll run.
• Calculate variable pay, absences, pro rata amounts for joiners and leavers, back pay and adjustments from previous months.
• Calculate mandatory, voluntary and court-ordered deductions, checking the assessment bases and the limits that protect wages.
• Apply controls to the payroll and reconcile the results with the accounts and with bank payments, recognising signs of fraud.
• Complete the payroll cycle with payments, payslips, reporting obligations, closing and filing.

Modules

1. Preparing the payroll: data and calendar75 min
2. Variable pay, absences and special cases77 min
3. Deductions, withholdings and contributions80 min
4. Controls and reconciliations77 min
5. Payments, reporting obligations and closing81 min

Who it is for

Payroll officers