Payroll Processing

Payroll Processing allows businesses to calculate employee salaries, generate payroll reports, submit payroll declarations to tax authorities, process salary payments, and automatically create accounting entries.

Numera's payroll engine calculates salaries using employee master data, employment contracts, working hours, overtime, absences, allowances, deductions, tax rules, and social contribution requirements.

The Payroll Processing page explains the complete payroll workflow from salary calculation through payment and accounting integration.

Overview

Payroll Processing allows businesses to:

• Calculate employee salaries
• Manage payroll periods
• Process payroll corrections
• Generate payroll reports
• Submit payroll declarations
• Process salary payments
• Create accounting entries
• Maintain payroll audit trails

Navigation

Navigate to Finance > Payroll > Pay Runs. The Pay Runs screen serves as the central payroll workspace.

Users can:

• View existing pay runs
• Create new pay runs
• Edit pay runs
• Confirm payroll calculations
• Process salary payments
• Download payroll documents
• Review payroll accounting entries

Understanding Pay Runs

A Pay Run represents a payroll calculation for a specific salary period. Each Pay Run contains salary calculations for one or more employees.

Payroll Groups and Sub Pay Runs

When opening an existing Pay Run, users may see multiple tabs. These tabs represent sub-pay runs grouped according to salary or employment categories required by local payroll regulations.

Examples may include:

• Regular Employees
• Contract Workers
• Special Employment Types
• Other regulatory payroll categories

Creating a New Pay Run

To create a new payroll period:

1. Open Pay Runs
2. Click Create New
3. Select the payroll period
4. Generate payroll calculations
5. Review calculated salaries and make manual adjustments when needed
6. Save the Pay Run

Legal Entity Scope

Each Pay Run belongs to a single legal entity. When creating a Pay Run, payroll calculations are generated only for employees belonging to the selected company or legal entity.

Salary Calculation

Numera automatically calculates salaries using employee and employment data. Calculation inputs may include:

• Basic Salary
• Working Hours
• Overtime
• Sick Leave
• Vacation Leave
• Allowances
• Deductions
• Tax Codes
• Social Contributions
• Employment Type

Draft Status

Newly generated payrolls are initially saved as Draft. While Draft:

• Salary calculations can be reviewed
• Employee payroll data can be adjusted
• Payroll corrections can be made
• Reports can be generated

No payroll approval or payment has yet occurred.

Reviewing Employee Payroll Calculations

Users can open individual employee calculations directly from the Pay Run. Clicking an employee row opens detailed payroll information.

Available information may include:

• Gross Salary
• Contributions
• Taxes
• Allowances
• Deductions
• Net Salary
• Payroll Notes

Payroll Corrections

Payroll corrections can be performed after a payroll has already been calculated or paid.

Moving an Employee to a Correction Pay Run

Users can move an employee payroll calculation into a correction pay run. The system:

1. Creates a new correction sub-pay run
2. Moves the selected employee calculation
3. Recalculates payroll values
4. Allows the correction to be reviewed separately

Manual Payroll Adjustments

After recalculation, payroll values can be adjusted manually when necessary. Examples:

• Payroll corrections
• Exceptional adjustments
• Regulatory corrections
• Retroactive changes

Confirming a Pay Run

After payroll calculations have been reviewed, the Pay Run can be confirmed. Confirmation indicates that:

• Payroll calculations are complete
• Payroll values have been reviewed
• Payroll declarations can be generated
• Payroll is ready for payment

Payroll Submission Files

Numera can generate payroll declaration files required by local tax authorities. For North Macedonia:

• TXT payroll export files can be generated
• Files can be uploaded to UJP
• UJP validates payroll information
• Approved payroll declarations generate official payroll confirmations

Editing a Confirmed Pay Run

Confirmed Pay Runs remain editable. When changes are made:

• The Pay Run returns to Draft status
• Payroll calculations must be reviewed again
• The Pay Run must be reconfirmed

Processing Payroll Payments

After payroll approval, employee payments can be processed. Available actions include:

• Generate payment instructions
• Initiate salary payments
• Mark payroll as paid
• Record payment references

Banking Integration

If Banking Integration is active, Numera can automatically initiate payroll payments through the connected banking platform.

Manual Payment Processing

Without Banking Integration:

1. Salary payments are initiated outside Numera
2. Payment reference information is obtained
3. Pay Run is marked as Paid
4. Payment Slip Number is recorded

Paid Pay Runs

Once payment has been completed:

• Payroll status becomes Paid
• Payroll records become part of payroll history
• Accounting entries can be reviewed
• Payroll reports remain available

Payroll Documents

Users can download payroll-related documents directly from a Pay Run. Available documents may include:

• Payroll Summary Reports
• Employee Payroll Reports
• Salary Payment Reports
• Employee Pay Slips
• Payroll Export Files

Payroll Audit Trail

Numera maintains a complete audit trail for payroll processing. The audit trail helps users understand:

• Who performed payroll actions
• When changes occurred
• Which payroll values were modified
• Which payroll corrections were applied

Accounting Integration

Payroll integrates directly with Accounting.

Automatic Journal Entries

Payroll calculations automatically generate Journal Entries. These entries can be accessed directly from the Pay Run. Examples:

• Salary Expense
• Employer Contributions
• Payroll Taxes
• Employee Liabilities
• Net Salary Payable

Payroll Journal Entry Status

When the Journal Entry has been posted successfully:

• The Journal Entry indicator on the Pay Run becomes green
• Users can navigate directly to the accounting transaction

Pay Run Status Lifecycle

Alternative path:

Alternative path:

Status Definitions

Draft

Payroll is being prepared and reviewed.

Confirmed

Payroll calculations have been approved and are ready for payment.

Paid

Payroll has been successfully paid.

In Correction

One or more salaries in the payroll are being corrected.

Best Practices

Related Documentation

Key Concepts

• Payroll calculations are based on employee and employment data.
• Pay Runs represent payroll calculations for a salary period.
• Payroll can be grouped into regulatory sub-pay runs.
• New payroll calculations begin in Draft status.
• Payroll corrections are managed through correction pay runs.
• Confirmed payrolls can be edited and reconfirmed.
• Payroll declaration files can be generated for tax authorities.
• Payroll payments may be processed automatically or manually.
• Payroll automatically generates accounting entries.
• Complete audit trails are maintained for payroll processing.