1: Introduction to Payroll Management
• Definition of payroll
• Importance of payroll in an organization
• Objectives of payroll management
2: Key Components of Payroll
• Basic salary
• Allowances (House Rent, Medical, Transport etc.)
• Deductions (Tax, Provident Fund, Loan, etc.)
• Gross vs Net Salary
3: Payroll Process Flow
• Employee data collection
• Attendance and leave input
• Salary calculation
• Payslip generation
• Salary disbursement
• Reporting and compliance
4: Payroll Policies & Structures
• Pay structures (CTC, Gross, Net)
• Pay frequency (monthly, bi-weekly)
• Overtime and bonus policies
• Leave encashment rules
5: Legal Compliance in Payroll (Bangladesh Context)
• Minimum Wages Act
• Bangladesh Labor Law (e.g., gratuity, bonus, termination pay)
• Income Tax Ordinance (TDS rules)
• Provident Fund, EOBI/Gratuity overview
6: Payroll Calculation Example
• Real-life example of salary breakdown
• With TDS and PF deductions
• Bonus calculation
• Payslip format
7: Payroll Software & Tools
• Excel-based payroll
• Local solutions (e.g., ZKTeco, PiHR, etc.)
• Global tools (e.g., SAP, Oracle, ADP)
• Pros & cons of automation
8: Challenges in Payroll Management
• Manual error risks
• Regulatory updates
• Data security & confidentiality
• Integration with HR & Accounts
9: Best Practices
• Standard Operating Procedure (SOP)
• Timely updates of employee data
• Regular audit of payroll
• Backup & confidentiality
