Payroll management
Since the implementation of the CoreHR system in Autumn 2012, departments now use the CorePersonnel module for the administration and notification of new starters, submission of payment changes and leavers. The Payroll team is responsible for the timely and accurate payment of all University salaries and wages. They also providing advice and guidance on PAYE, tax, National Insurance, expenses and benefits and manage the University relocation scheme.
Please refer to the below guidance for an overview of the University Payroll and associated controls.
About the University Payroll
Individuals paid via the University's payroll are usually considered to be employees of the University, for both tax and employment law purposes. Unless specifically notified, therefore, any tax and National Insurance (NI) due will be deducted at source from payments made via the payroll so that individuals receive a net payment after deductions.
The payroll is run on a monthly basis, with payments made to individuals on the last but one working day of the month. Payment is made by electronic BACS transfer directly into individuals' bank accounts.
Everyone on the University payroll due a payment will receive a payslip advising them of basic pay, any additions and deductions, and net pay for the month.
After the end of each tax year (tax years run from April 6th every year) individuals with an active record on the payroll will also receive a P60 certificate (no later than 31 May of the new tax year) which is an annual certificate of taxable pay, tax and NI deductions. This document should be retained as evidence should you be required to complete a personal tax return. If you lose your P60 then contact the Payroll team who will provide a certified statement of earnings and tax deducted in its place. There is a charge for this service, which is currently £15.00.
Casual Payments
The Payroll team also administers casual payments via the University payroll for individuals who are working for the University on a short-term or ad-hoc basis. Please refer to the Casual Payments section for further information. If you are unsure whether an indivdual is to be paid via the University's monthly payroll, please refer to the Determine Nature of Payment to Individuals guidance.
Pensioners' Payroll
The administration of the OSPS pensioners' payroll is also dealt with by the Pensions Office, to whom all enquiries should be directed to in the first instance.
Payroll process control framework
The Departmental Administrator has overall responsibility for ensuring that payroll accurately reflects the costs of permanent and temporary staff resources.
Identified below are the key financial controls that must be complied with:
- Monthly checks should be carried out using Core HR standard reports to ensure all starters, leavers and changes to payrolls are processed.
- Total payroll cost to the department is reviewed by running monthly costing reports and comparing actual spend to budgeted.
Segregation of Duties
One of the key financial control principles to be adopted in all University finance processes is the need to ensure no single member of staff completes all stages of any particular process. This principle requires an adequate 'segregation of duties' when designing workflows. As an example in the payroll process:
- Staff must not authorize either their own payroll forms, or those relating to a close relative. (This includes starters, leavers, salary adjustments, overtime, etc.)
For further advice on this subject, please contact Financial Assurance Services.
Contact details
For further information, please contact:
Payroll team
Telephone: 01865 (6)16301
Email: payroll@admin.ox.ac.uk