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which to complete other payroll procedures besides the payroll-processing procedure Typical procedures can include record archiving, changing deduction amounts, changing employee payroll data, and updating payroll forms In addition, any necessary payroll policies can be implemented at this time, typically with formal approval from the controller or CFO Payroll policies are frequently included in the employee manual, which is created by the human resources department, so the timing of payroll policies may be driven by the production schedule for the employee manual Create employee files Though the human resources department is supposed to maintain employee files, smaller companies may not have this department If so, the payroll department usually maintains them Obtain a locking file cabinet to store these files Files should contain a checklist itemizing all documents required to be in each employee s file, such as a W-4 form, confidentiality agreement, noncompete agreement, I-9 form, and so forth Other likely contents are signed deduction authorizations, garnishments, reviews, and authorized pay rate changes Create payroll deductions Since there are so many key steps to complete for the first company payroll, it is unwise to add another layer of complexity and start making voluntary deductions for such items as medical and dental insurance, short-term or long-term disability insurance, or 401k deductions Instead, wait until a later payroll period, after the bugs are ironed out of the initial system, before adding this information The controller may push for early adoption of deductions, on the grounds that this represents a deduction from company-incurred expenses and therefore impacts reported profits A reasonable response is that the controller can still accrue estimated deductions until such time as the payroll manager is comfortable enough with the payroll system to make actual deductions This will, of course, require somewhat higher deductions in order to make up for the earlier absence of deductions However, if official garnishment documentation arrives, action cannot be delayed the company is required to begin deductions at once or risk incurring penalties from the issuing court Accrue sick and vacation time As was the case with voluntary deductions, it is not necessary to create a vacation and sick time accrual as of the first payroll Few employees will make inquiries about their accrued balances during their first few weeks of work, so there is no rush Once the basic payroll system is complete, create a basic accrual system on an electronic spreadsheet to calculate this information Once there is programming time available, it may be possible to have an Intranet-based vacation and sick time accrual system (see the section on Finetuning the Payroll Department below) that employees can manage on their own Alternatively, if payroll is outsourced, the payroll supplier can report this information on paycheck remittance advices Create an employee manual The human resources department should create the employee manual, but smaller companies typically lack this department Instead, the task falls on the payroll manager From the payroll perspective,.



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Setting Up the Payroll Department / 255





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Bartram, D (2005) Computer-based testing and the Internet In A Evers, O Smit-Voskuyl, & N Anderson (Eds), The handbook of selection Oxford: Blackwell Bartram, D, & Bayliss, R (1984) Automated testing: Past, present and future Journal of Occupational Psychology, 57:221 237 Bartram, D, & Brown, A (2004) Online testing: Mode of administration and the stability of OPQ32i International Journal of Selection and Assessment, 12, 278 284 Bartram, D, & Dale, H C A (1983) Micropat Version 3: A description of the fully automated personnel selection testing system being developed for the Army Air Corps (Ministry of Defence Technical report ERG/Y6536/83/7) Bartram, D, Geake, A, & Gray, A (in press) The Internet and 360-degree feedback In M Scherm (Ed), 360-Grad-Beurteilungen Diagnose und Entwicklung von Fuhrungskompetenzen Gottingen: Hogrefe Callan, A, & Geary, B (1994) Best practice putting practice testing to work Selection and Development Review, 10:2 4 Drasgow, F, & Mattern, K (2006) New tests and new items: Opportunities and issues In D Bartram & R Hambleton (Eds), Computer-based testing and the Internet: Issues and advances London: Wiley Drasgow, F, Olson-Buchanan, J B, & Moberg, P J (1999) Development of an interactive video assessment: Trials and tribulations In F Drasgow & J B OlsonBuchanan (Eds), Innovations in computerized assessment (pp 177 196) Mahwah, NJ: Erlbaum Edenborough, R (1994) Using psychometrics London: Kogan Page Electronic Recruiting Index (ERI) (2000) 2000 Electronic Recruiting Index: Performance and the emergence of the middle market Executive Summary Retrieved May 27, 2005, from http://wwwinterbiznetcom/2000ERI Fekken, G C, & Jackson, D N (1988) Predicting consistent psychological test item responses: A comparison of models Personality and Individual Differences, 9:381 387 George, M S, & Skinner, H A (1990a) Using response latency to detect inaccurate responses in a computerized lifestyle assessment Computers in Human Behavior, 6:167 175 George, M S, & Skinner, H A (1990b) Innovative uses of microcomputers for measuring the accuracy of assessment questionnaires In R West, M Christie & J Weinman (Eds), Microcomputers, psychology and medicine (pp 251 262) Chichester: Wiley Goeters, K-M, & Lorenz, B (2002) On the implementation of item-generation principles for the design of aptitude testing in aviation In S H Irvine & P Kyllonen (Eds), Item generation for test development (pp 339 360) Mahwah, NJ: Erlbaum Hambleton, R K (1994) Guidelines for adapting educational and psychological tests: A progress report European Journal of Psychological Assessment, 10:229 244 Hambleton, R K, Merenda, P, & Spielberger, C D (2005) Adapting educational and psychological tests for cross-cultural assessment Mahwah, NJ: Erlbaum Hanson, M A, Borman, W C, Mogilka, H J, Manning, C, & Hedge, J W (1999) Computerized assessment of skill for a highly technical job In F Drasgow & J B Olson-Buchanan (Eds), Innovations in computerized assessment (pp 197 220) Mahwah, NJ: Erlbaum Herriot, P (1989) Selection as a social process In M Smith and I T Robertson (Eds), Advances in selection and assessment (pp 171 189) London: Wiley Holden, R R, & Fekken, G C (1988) Using reaction time to detect faking on a computerized inventory of psychopathology Paper presented at the Canadian Psychological Association Annual Convention, Montreal Institute of Personnel and Development (IPD) (1999) IPD Survey Report 5: Recruitment London: IPD Ipsos (2002) Internet use continues to climb in most markets Retrieved December 10, 2003, from Ipsos News Center: http://wwwipsos-nacom/news/pressreleasecfm id 1690.

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