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ernment requires quite rapid tax filings and has imposed stiff penalties if taxes are not filed on time For those companies with a chronic tax-filing problem, handing over this task to a supplier may save them more money in tax penalties avoided than the total cost of having the supplier handle the payroll Avoid paying for software updates Companies do not want to pay their software providers for new tax tables every year so they can correctly calculate payroll taxes through their in-house software packages Since there are some incremental tax rate changes somewhere every year, a company that runs its payroll on an in-house software package must incur this expense every year in order to stay current By outsourcing payroll, there is no need for this software or related updates Avoid fixed costs By using a payroll supplier, there is no need to maintain any in-house software and its attendant annual maintenance fees It is also possible, though unlikely in smaller firms, that some in-house payroll personnel would no longer be needed Avoid nonstrategic activities If a company s management team wants to focus on only the most mission-critical activities, then payroll should be one of the first activities to go Paying employees is certainly an important function, but generally has little to do with a corporation s strategic direction Avoid creating W-2 forms A payroll supplier will accumulate all annual payroll information into W-2 tax reports for the company Otherwise, the in-house system would produce these documents and send them to employees Avoid printing paychecks A payroll printing can tie up a printer for a long time if a company has a large number of employees and this printing must be monitored by an employee to ensure that there is no jamming When the function is outsourced, the company can use both the printer and the employee for other purposes Use direct deposit Many in-house payroll systems do not allow direct deposit, since this requires a software interface that can be read by the local bank All major payroll suppliers, however, offer direct deposit This is a major advantage for those companies whose employees are constantly traveling and who are frequently not on-site to pick up and deposit their paychecks There is always a fee associated with direct deposit, so this is not a cost-saving feature, but it is very good for employee relations Use check stuffing A further convenience is for the supplier to automatically stuff all checks into envelopes for delivery to employees, which eliminates a clerical task for the accounting staff Use check delivery to multiple locations Though most payroll services will not mail checks to individual employees, they will send batches of checks to multiple company locations for distribution to employees This eliminates the risk that the company will forget to distribute checks, which can easily happen if the person responsible for this distribution is on vacation or sick Stamp signatures on checks Some company officers are burdened with the task of signing a multitude of checks every payday Ostensibly, this is neces-.



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As noted earlier, there have been interesting developments in occupational testing within the military eld and in the elds of education testing that have yet to impact signi cantly upon routine occupational testing Certainly, we are starting to see developers and publishers move beyond traditional multiplechoice questionnaires (MCQs) and the use of classical test theory There are a number of areas that are being developed

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Use is already made of the telephone for structured interviewing (Edenborough, 1994) However, the face-to-face interview serves a range of social functions other than the collection of information about the applicant (see, eg, Herriot, 1989) One of the de ning elements of a job interview is that it is an interactive dialogue between at least two people It provides the opportunity for the applicant to learn about the potential employers and acts as a forum in which negotiation can take place between the parties

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