You have not listed the Legislative Requirement. What does the law say an employer must do before they can sack an employee? If you look in your textbook on page 149, you will find examples of procedures that must be followed to terminate an employee.

You must then do the same thing for an organisational requirement so what must a vcompany do to start the termination process from a company point of view.

Instructions to Candidate The Case Study tasks are hypothetical situations which will not require you to have access to a workplace, although, your past and present workplace experiences may help with the responses you provide. You will be expected to encounter similar situations to these in the future as you work in the business sector. In real life, individuals working in the accounting and bookkeeping industry will be required to record and prepare payroll documentation, respond to enquiries, and process payroll data for a manual and computerised systems. This assessment will help you demonstrate skill requirements in a manual payroll situation. North Park Stationery Supplies Assessment Details This part of the assessment requires you to answer written questions and undertake tasks in relation to Payroll. Refer to the scenario below to complete the tasks that follow Case Study: North Park Stationery Supplies is divided into four (4) tasks Establish Payroll Requirements 1. Complete Preparations for the Payroll System III. Complete Manual Wage Calculation IV. Handle Payroll Enquiry Read the instructions in this project carefully before proceeding. North Park Stationery Supplies North Park Stationery Supplies is a recently opened stationery store in Cascade Peak. The store has been in operation for roughly a year now. Below are the policies and procedures the business has developed for accounting and bookkeeping North Park Story Supplies Organitional Chart Manager Malcolm Stewart Rookkeeper Jodie Stafford Clerk Hannah Scofield Clerk Edward Morgan POLICIES AND PROCEDURES POLICIES AND PROCEDURES The North Park Stationery Supplies financial policy and procedure manual provides the policies and procedures for financial transactions within the business which must be followed by all staff. It also provides guidelines North Park Stationery Supplies will use to administer these policies, with the correct procedure to follow These policies and procedures apply to all employees. Accounting System The business keeps an accrual set of books using MYOB, accounting for debtors and creditors. When data is entered the source document must be checked for validity, and the account code and initials of who entered the data is required on the source document. Currently they complete their Payroll manually. 2. General Ledger A chart of accounts has been drawn up in consultation with the accountant. Accounts are not to be added to unless there is no other account which can be used and approval has been given by the Supervisor. If accounts are added, care must be taken so that the new accounts are on the correct level so that financial reports are accurate. 3. Electronic Filing Copies of all reports prepared are stored electronically on a USB. 4. Errors and Discrepancies It is essential that the books of the business are accurate and correct. Any discrepancies should be reviewed by Malcolm Stewart. Where necessary, entries should not be deleted (eg dishonoured cheque). A new general journal entry needs to be created to fic any discrepancies or errors made 5. Data Security All documents no longer required in the business must be shredded for security reasons, never put in the rubbish bin. All documentation is to be stored away securely in the locked filing cabinet. Access to this information is restricted to staff depending on their level of responsibility The Administrator has access to the whole system with no restrictions. All other staff are restricted from accessing any payroll information PAYROLL MANAGEMENT POLICY AND PROCEDURES 1. Introduction This payroll management policy and procedure manual is designed to provide payroll staff and contractors direction as to the business rules and regulations for staff and in staff management and operations. The aim of this procedure is to enable staff to promptly find answers to payroll issues regarding pay, employee entitlements and conditions of the workplace. It will help staff to be better informed and equip staff with resources needed to complete their payroll responsibilities. 1.1. Payroll Administration Tasks da nama and Neurolindility 1.1. Payroll Administration Tasks 1) Add new employees and provide New Employee induction kits 2) Collate and process timesheets 3) Process fortnightly pays 4) Issue pay slips 5) Monitor and process annual leave applications 6) Monitor and process personal leave and medical certificates 7) Monitor long services leave 8) Prepare and issue payment summaries 9) Manage employee contracts 10) Manage employee queries 2. Payroll Instructions 2.1. Payroll Business Guidelines 2.1.1. Privacy Payroll administrators are required to maintain confidentiality over all employee information and keep it secure. Refer to basic principles of the Privacy Act 1988 2.1.2. Tax File Numbers Privacy for the TFN is the utmost importance and Tax Declaration Forms should be stored in a secure place and not accessed by unauthorised personnel As a recipient of a TFN, payroll administrator must ensure that access to records containing TEN information is restricted to individuals who have authority to access them. 2.1.3. Standard Work Week Full-time staff work a standard 38-hour week, as per the National Employment Standards. This consists of 8 work hours on Mondays and 7.5 work hours from Tuesday to Friday Overtime is calculated on time worked in excess of 38 hours in line with the Modern Award 2.1.4. Wages and Salaries Payroll information will not be provided to any other staff or third parties (such as banks) unless prior approval has been provided by the employee to release such information. A registered enterprise bargaining agreement between North Park Stationery Supplies and its employees is in place ('North Park Stationery Supplies Enterprise Agreement). However, this will be effective in the next year. Individual employment agreements are also in place and can be found in the individual's employee records in the HR files. Care must be taken that all applicable entitlements based on awards and employment agreements are followed in the payroll. 2.1.5. Allowances and deductions Allowances Car allowance paid at 0.78 per km Meal allowance paid as per the Clerks Private Sector Award 2010. Deductions Child Support - both employee and Department of Human Services DHS must be informed of changes to Salaries and Wages. Additional Superannuation as authorised by the employee. 2.1.6. Overtime Overtime must be approved by the Manager before it is performed and signed off on the emple first two hours is naid at time and a half and any hours after that at domble time on a daily 2.1.6. Overtime Overtime must be approved by the Manager before it is performed and signed off on the employee's time sheets fortnightly. The first two hours is paid at time and a half and any hours after that at double time on a daily basis. 2.1.7. Annual Leave Full-time permanent employees are entitled to a four (4) week annual leave a year as per NES Standards. Permanent part-time employees are entitled to pro-rata based on their hours worked Permanent staff being paid an hourly rate entitled to annual leave are also entitled to leave loading which is paid at 17:55 2.18. Personal Leave - Medical Certificate required. Ten (10) days' Personal Leave per annum including two (2) days carer's leave is paid to full-time staff as per NES standards. Permanent part-time employees are entitled to pro-rata based on their hours worked Business has a legal right to ask employees for evidence supporting their ahsence therefore: medical certificates must be provided before leave is paid. 2.1.9. Long Service Leave Long Service leave is accrued as per NES Standards and the relevant State/ Territory legislation 2.1.10. Other Leaves Appropriate documentation and notice is required for Paid Parental Leave, Leave Without Pay and Long Service Leave 2. L. Pay Slips Pay slips must be issued to cach employee on the day of pay day. The company chooses to email pay slips to private email addresses All employees are to sign and initial authority for pay slips to be emailed. At the end of the financial year, each employee is given a payment summary containing their total payments for the year and all amounts withheld from these payments. 2.1.12. Superannuation Employees are entitled to superannuation of 9.5% of ordinary time's earnings. Superannuation begins to scrae once an employee has earned $450 in any month and is payable on every dollar earned as ordinary time earnings The companies default superannuation fund is Care Superannuation. However, the employee can elect to choose their own super fund. 3.2 New Staff 2.2.1. Essential Documentation for New Staff 1) Fair Work information sheet (Fair Work information sheet) 2) Employment Contract 3) Superannuation choice form 4) Annual leave Request Application - Employer information forms to outline employee details and Bank Details TEN Declaration 7) Employee Authority to email payslip Employee authority to email payment summary Emergency contact details Copies of signed employee documents ate filed in the Employees HR files. 2.22. Award/Contract/Agreement Modern Awards are used in the business Clerical Clerks Private Sector Award 2010 223. Changes to Payroll deductions. Any changes to the employees pays must be noted in wnting. This includes 2.23. Changes to Payroll deductions Any changes to the employee's pay's must be notified in writing. This includes but is not limited to voluntary superannuation contributions, changes to the tax to be withheld and child support payments Copies of any source documents are to be filed in the employee's HR file 3. Pay run Process 3.1 Pay Run Cycle. The business pay cycle is fortnightly. 3.2 Pay run Process Check for New staff Check for any employee detail changes . Check for Annual, personal or Long Service leave, check against the timesheets. Calculate the ordinary hours and the Overtime hours to be paid on the timesheets. Process authorised timesheets Run Pay run. Print the payroll reports for approval Create the electronic payment file and write out any cheques that need to be done for payroll purposes. Organise for the cheques to be signed. Email pay slips. 33 Payroll Payment Plan Payroll officer makes the payment Provide business manager fortnightly pay run reports Gain Approval from the Manager to make payments Make payments via online banking Make alternative arrangement for anyone that isn't paid electronically. 34 Setting pay rates Staff review and change of pay rates must be controlled and approved by the Manager. Any change that needs to be made to the system are completed before the next payroll cycle is processed 3.3 Payroll Timeframes Payruns are from Monday to the following Sunday fortnight. The fortnightly timesheets must be submitted by cocum on the Monday immediately after the fortnight end Payroll must be prepared and processed on the same day as the timesheets are submitted Payments will be released on the same day Payslips must be distributed on the Monday that timesheets are processed and payments are released - Payroll enquiries must be answered within 24 hours, provided that the next day is a business day 4. Payroll Reconciliation Payroll accounts are reconciled on a monthly basis. 41. Wages Reconciliation Any errors identified are to be corrected prior to the BAS or IAS being lodged. Refer to sections for lodgement dates 42. Superannuation Any errors are to be identified prior to lodgement with the individual funds. Payment is to be made by the 25th of the month following the reporting month. 43 Payroll Liability Accounts All other payroll liability accounts are to be reconciled and any errors are to be corrected and payments are to be made by the 25th of the month following the reporting month Payroll Rsport 5. Payroll Report 5.1. Payment Summaries Are issued annually to employees electronically via email. 5.2 GST and BAS reporting The business has an Australian Business Number (ABN) and is registered for GST, reporting quarterly on an ACCRUAL BASIS. PAYROLL is reported on a monthly basis. Instalment Activity Statements are lodged and paid monthly by the 21st of the month following the end of the reporting month. Business Activity Statements are lodged and paid quarterly by the 28th of the month following the end of the reporting quarter. 6. Record-keeping The following procedures must be followed when maintaining the payroll system, in line with record-keeping and reporting requirements of relevant legislation: Records must not be false or misleading. All payments to employees and amounts withheld from these are immediately and accurately recorded in the payroll system. All leaves taken by employees are immediately and accurately recorded in the payroll system. All source documents are photocopied, with one (1) copy of the document filed in the HR files and one (1) copy kept in the back-up files. All claims to workers compensation are photocopied, with one (1) copy of the document filed in the HR files and one (1) copy kept in the back-up files. 7. References ATO - Guide for employers ATO - Reporting on PAYG Withholdings Fair Work - Modern Awards a. PR 1.4 Complete the tasks below: In the table below, identify one (1) legislative requirement and one (1) organisational requirement relevant to employment termination. b. For each requirement identified, discuss the following: how the requirement is applied in the termination process how the requirement is applied in processing termination payments Each discussion must be 60-100 words. Requirement How it is applied in How it is applied in termination process processing termination payments Legislative Requirement: |????? Refer to text book page 149 onwards Organisational Requirement: ????? Instructions to Candidate The Case Study tasks are hypothetical situations which will not require you to have access to a workplace, although, your past and present workplace experiences may help with the responses you provide. You will be expected to encounter similar situations to these in the future as you work in the business sector. In real life, individuals working in the accounting and bookkeeping industry will be required to record and prepare payroll documentation, respond to enquiries, and process payroll data for a manual and computerised systems. This assessment will help you demonstrate skill requirements in a manual payroll situation. North Park Stationery Supplies Assessment Details This part of the assessment requires you to answer written questions and undertake tasks in relation to Payroll. Refer to the scenario below to complete the tasks that follow Case Study: North Park Stationery Supplies is divided into four (4) tasks Establish Payroll Requirements 1. Complete Preparations for the Payroll System III. Complete Manual Wage Calculation IV. Handle Payroll Enquiry Read the instructions in this project carefully before proceeding. North Park Stationery Supplies North Park Stationery Supplies is a recently opened stationery store in Cascade Peak. The store has been in operation for roughly a year now. Below are the policies and procedures the business has developed for accounting and bookkeeping North Park Story Supplies Organitional Chart Manager Malcolm Stewart Rookkeeper Jodie Stafford Clerk Hannah Scofield Clerk Edward Morgan POLICIES AND PROCEDURES POLICIES AND PROCEDURES The North Park Stationery Supplies financial policy and procedure manual provides the policies and procedures for financial transactions within the business which must be followed by all staff. It also provides guidelines North Park Stationery Supplies will use to administer these policies, with the correct procedure to follow These policies and procedures apply to all employees. Accounting System The business keeps an accrual set of books using MYOB, accounting for debtors and creditors. When data is entered the source document must be checked for validity, and the account code and initials of who entered the data is required on the source document. Currently they complete their Payroll manually. 2. General Ledger A chart of accounts has been drawn up in consultation with the accountant. Accounts are not to be added to unless there is no other account which can be used and approval has been given by the Supervisor. If accounts are added, care must be taken so that the new accounts are on the correct level so that financial reports are accurate. 3. Electronic Filing Copies of all reports prepared are stored electronically on a USB. 4. Errors and Discrepancies It is essential that the books of the business are accurate and correct. Any discrepancies should be reviewed by Malcolm Stewart. Where necessary, entries should not be deleted (eg dishonoured cheque). A new general journal entry needs to be created to fic any discrepancies or errors made 5. Data Security All documents no longer required in the business must be shredded for security reasons, never put in the rubbish bin. All documentation is to be stored away securely in the locked filing cabinet. Access to this information is restricted to staff depending on their level of responsibility The Administrator has access to the whole system with no restrictions. All other staff are restricted from accessing any payroll information PAYROLL MANAGEMENT POLICY AND PROCEDURES 1. Introduction This payroll management policy and procedure manual is designed to provide payroll staff and contractors direction as to the business rules and regulations for staff and in staff management and operations. The aim of this procedure is to enable staff to promptly find answers to payroll issues regarding pay, employee entitlements and conditions of the workplace. It will help staff to be better informed and equip staff with resources needed to complete their payroll responsibilities. 1.1. Payroll Administration Tasks da nama and Neurolindility 1.1. Payroll Administration Tasks 1) Add new employees and provide New Employee induction kits 2) Collate and process timesheets 3) Process fortnightly pays 4) Issue pay slips 5) Monitor and process annual leave applications 6) Monitor and process personal leave and medical certificates 7) Monitor long services leave 8) Prepare and issue payment summaries 9) Manage employee contracts 10) Manage employee queries 2. Payroll Instructions 2.1. Payroll Business Guidelines 2.1.1. Privacy Payroll administrators are required to maintain confidentiality over all employee information and keep it secure. Refer to basic principles of the Privacy Act 1988 2.1.2. Tax File Numbers Privacy for the TFN is the utmost importance and Tax Declaration Forms should be stored in a secure place and not accessed by unauthorised personnel As a recipient of a TFN, payroll administrator must ensure that access to records containing TEN information is restricted to individuals who have authority to access them. 2.1.3. Standard Work Week Full-time staff work a standard 38-hour week, as per the National Employment Standards. This consists of 8 work hours on Mondays and 7.5 work hours from Tuesday to Friday Overtime is calculated on time worked in excess of 38 hours in line with the Modern Award 2.1.4. Wages and Salaries Payroll information will not be provided to any other staff or third parties (such as banks) unless prior approval has been provided by the employee to release such information. A registered enterprise bargaining agreement between North Park Stationery Supplies and its employees is in place ('North Park Stationery Supplies Enterprise Agreement). However, this will be effective in the next year. Individual employment agreements are also in place and can be found in the individual's employee records in the HR files. Care must be taken that all applicable entitlements based on awards and employment agreements are followed in the payroll. 2.1.5. Allowances and deductions Allowances Car allowance paid at 0.78 per km Meal allowance paid as per the Clerks Private Sector Award 2010. Deductions Child Support - both employee and Department of Human Services DHS must be informed of changes to Salaries and Wages. Additional Superannuation as authorised by the employee. 2.1.6. Overtime Overtime must be approved by the Manager before it is performed and signed off on the emple first two hours is naid at time and a half and any hours after that at domble time on a daily 2.1.6. Overtime Overtime must be approved by the Manager before it is performed and signed off on the employee's time sheets fortnightly. The first two hours is paid at time and a half and any hours after that at double time on a daily basis. 2.1.7. Annual Leave Full-time permanent employees are entitled to a four (4) week annual leave a year as per NES Standards. Permanent part-time employees are entitled to pro-rata based on their hours worked Permanent staff being paid an hourly rate entitled to annual leave are also entitled to leave loading which is paid at 17:55 2.18. Personal Leave - Medical Certificate required. Ten (10) days' Personal Leave per annum including two (2) days carer's leave is paid to full-time staff as per NES standards. Permanent part-time employees are entitled to pro-rata based on their hours worked Business has a legal right to ask employees for evidence supporting their ahsence therefore: medical certificates must be provided before leave is paid. 2.1.9. Long Service Leave Long Service leave is accrued as per NES Standards and the relevant State/ Territory legislation 2.1.10. Other Leaves Appropriate documentation and notice is required for Paid Parental Leave, Leave Without Pay and Long Service Leave 2. L. Pay Slips Pay slips must be issued to cach employee on the day of pay day. The company chooses to email pay slips to private email addresses All employees are to sign and initial authority for pay slips to be emailed. At the end of the financial year, each employee is given a payment summary containing their total payments for the year and all amounts withheld from these payments. 2.1.12. Superannuation Employees are entitled to superannuation of 9.5% of ordinary time's earnings. Superannuation begins to scrae once an employee has earned $450 in any month and is payable on every dollar earned as ordinary time earnings The companies default superannuation fund is Care Superannuation. However, the employee can elect to choose their own super fund. 3.2 New Staff 2.2.1. Essential Documentation for New Staff 1) Fair Work information sheet (Fair Work information sheet) 2) Employment Contract 3) Superannuation choice form 4) Annual leave Request Application - Employer information forms to outline employee details and Bank Details TEN Declaration 7) Employee Authority to email payslip Employee authority to email payment summary Emergency contact details Copies of signed employee documents ate filed in the Employees HR files. 2.22. Award/Contract/Agreement Modern Awards are used in the business Clerical Clerks Private Sector Award 2010 223. Changes to Payroll deductions. Any changes to the employees pays must be noted in wnting. This includes 2.23. Changes to Payroll deductions Any changes to the employee's pay's must be notified in writing. This includes but is not limited to voluntary superannuation contributions, changes to the tax to be withheld and child support payments Copies of any source documents are to be filed in the employee's HR file 3. Pay run Process 3.1 Pay Run Cycle. The business pay cycle is fortnightly. 3.2 Pay run Process Check for New staff Check for any employee detail changes . Check for Annual, personal or Long Service leave, check against the timesheets. Calculate the ordinary hours and the Overtime hours to be paid on the timesheets. Process authorised timesheets Run Pay run. Print the payroll reports for approval Create the electronic payment file and write out any cheques that need to be done for payroll purposes. Organise for the cheques to be signed. Email pay slips. 33 Payroll Payment Plan Payroll officer makes the payment Provide business manager fortnightly pay run reports Gain Approval from the Manager to make payments Make payments via online banking Make alternative arrangement for anyone that isn't paid electronically. 34 Setting pay rates Staff review and change of pay rates must be controlled and approved by the Manager. Any change that needs to be made to the system are completed before the next payroll cycle is processed 3.3 Payroll Timeframes Payruns are from Monday to the following Sunday fortnight. The fortnightly timesheets must be submitted by cocum on the Monday immediately after the fortnight end Payroll must be prepared and processed on the same day as the timesheets are submitted Payments will be released on the same day Payslips must be distributed on the Monday that timesheets are processed and payments are released - Payroll enquiries must be answered within 24 hours, provided that the next day is a business day 4. Payroll Reconciliation Payroll accounts are reconciled on a monthly basis. 41. Wages Reconciliation Any errors identified are to be corrected prior to the BAS or IAS being lodged. Refer to sections for lodgement dates 42. Superannuation Any errors are to be identified prior to lodgement with the individual funds. Payment is to be made by the 25th of the month following the reporting month. 43 Payroll Liability Accounts All other payroll liability accounts are to be reconciled and any errors are to be corrected and payments are to be made by the 25th of the month following the reporting month Payroll Rsport 5. Payroll Report 5.1. Payment Summaries Are issued annually to employees electronically via email. 5.2 GST and BAS reporting The business has an Australian Business Number (ABN) and is registered for GST, reporting quarterly on an ACCRUAL BASIS. PAYROLL is reported on a monthly basis. Instalment Activity Statements are lodged and paid monthly by the 21st of the month following the end of the reporting month. Business Activity Statements are lodged and paid quarterly by the 28th of the month following the end of the reporting quarter. 6. Record-keeping The following procedures must be followed when maintaining the payroll system, in line with record-keeping and reporting requirements of relevant legislation: Records must not be false or misleading. All payments to employees and amounts withheld from these are immediately and accurately recorded in the payroll system. All leaves taken by employees are immediately and accurately recorded in the payroll system. All source documents are photocopied, with one (1) copy of the document filed in the HR files and one (1) copy kept in the back-up files. All claims to workers compensation are photocopied, with one (1) copy of the document filed in the HR files and one (1) copy kept in the back-up files. 7. References ATO - Guide for employers ATO - Reporting on PAYG Withholdings Fair Work - Modern Awards a. PR 1.4 Complete the tasks below: In the table below, identify one (1) legislative requirement and one (1) organisational requirement relevant to employment termination. b. For each requirement identified, discuss the following: how the requirement is applied in the termination process how the requirement is applied in processing termination payments Each discussion must be 60-100 words. Requirement How it is applied in How it is applied in termination process processing termination payments Legislative Requirement: |????? Refer to text book page 149 onwards Organisational Requirement