| No | Steps | Involved by ? | Description | Estimated Timing | Related documents |
| 1 | Record relevant data for payroll | Relevant departments | - Record working time of each employee (including official working time, overtime, paid leave, unpaid leave) - Record information about subsidies and bonuses for each employee |
Daily + 01 day at the end of the pay period |
Timesheet, overtime monitoring sheet, leave tracking sheet, allowance and bonus track sheet |
| 2 | Collect and reconcile data | Human resouces department | - Collect and reconcile the payroll data from related departments | 1 day | Summary sheet of information for payroll purposes |
| 3 | Prepare payroll sheet, Tax and Insurance Declaration | Payroll Accountant | Based on the confirmed data received from the HR department and the related regulations, payroll accountants calculate the net salary payable to each employee, and other payables such as PIT, insurances. | 1 day | Payroll sheet |
| 4 | Review and approve | Chief Accountant, Director | Check and approve the payroll sheet prepared by the payroll accountant. | 0.5 day | Payroll sheet approved |
| 5 | Prepare payment requests | Payroll Accountant | Prepare payment requests for approval | 0.25 day | Payment requests |
| 6 | Salary payment | Cashier / Payment Accountant | Upon receving the approved payment requestsed, proceed the payments for employees, tax authority, insurance agents | 0.25 day | Bank statement/ payment slips |
| 8 | Send payroll slips, record in the accounting system | Salary Accounting, Payment Accountant / Cashier | Send payroll slips to employees and record the payroll transactions in the accounting system | 0.25 day | Payroll slips |