pay roll-ap foods
TRANSCRIPT
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 1/85
CHAPTER-I
INTRODUCTION
.
1
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 2/85
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 3/85
HRM has been defined as a strategic and coherent approach to the
management of an organi"ation most valued assets the people working these, who
individual and collectively contributes to the achievement of its goals.
Armtron! "#$$$%
O'ECTI(ES OF HRM
The basic aims + ob&ectives of HRM are to help the reali"ation of the organi"ational
goals.
To ensure effective utili"ation of human resources. ll other organi"ational
resources will be efficiently utili"ed by the human resources.
To ensure respect of human beings by providing various services and welfarefacilities to the personnel.
To ensure reconciliation of individual group goals with those of the organi"ation
in such a manner that the personnel feel a sense of commitment and loyalty towards it.
To identify and satisfy the needs of individuals by offering various monetary and
non-monetary rewards.
SIGNIFICANCE OF HUMAN RESOURCES MANAGEMENTHuman resources play a crucial role in the development process of
modern economics. rthur ewis observed (there are great differences in development
between countries which seem to have roughly e'ual resources, so it is necessary to
en'uire into the difference in human behavior). %t is often felt that, though the
e/ploitation of natural resources, availability of physical and financial resources and
international aid play prominent roles in the growth of modern economies, none of these
factors is more significant and committed manpower. %t is fact, said that all development
comes from the human mind.
FUNCTIONS OF HRM
The function of HRM can be broadly classified in to two categories.
0% Managerial functions and
0%% 2perative functions.
3
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 4/85
I. M)n)!eri)* +unction,
Managerial functions of personnel management involve planning,
organi"ing, directing and controlling. ll these functions influence the operative
functions.
0i P*)nnin!, %t is a pre-determined course of action. !lanning is determination of
personal is determination of personnel programmers and changes in advance that will
contribute to the organi"ational goals.
0ii Or!)niin!, n organi"ation is a means to an end. %t is essential to carry out the
determined course of action.
0iii Directin!, The ne/t logical function after completing planning and organi"ing is
the e/ecution of the plan. The basic function of personnel management at any level is
motivating, commanding, leading and activating people. The willing and effective co-
operation of employees for the attainment of organi"ational goals is possible through
proper direction.
0ivContro**in!, fter planning, organi"ing and directing the various activities of the
personnel management, the performance is to be verified in order to know that personnel
functions are performed in conformity with the plans and directions. 4ontrolling also
involves checking, verifying and comparing of the actual with the plans, identification of
deviation if any and correcting of identified deviations. Thus, action and operation and
ad&usted to pre-determined plans and standard through control.
II. Oer)ti/e Function,
The operative functions of personnel management are related to specific
activities of personnel management vi"., employment, development, compensation and
relations. ll these functions are interacted by managerial functions. 5urther these
functional are to be performed in con&unction with management functions.
"i% Em*o0ment, %t is first operative function of Human Resources Management.
Employment is concerned with securing and employing the people possessing re'uired
kind and level of human resource necessary to achieve the organi"ational ob&ectives. %t
covers the functions such as &ob analysis, human resource planning, recruitment,
selection, placement, induction and internal mobility.
a. 'ob )n)*0i, %t is the process of study and collection of information relating to the
operations and responsibilities of a specific &ob.
6
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 5/85
b. Hum)n Reource *)nnin!, %t is a process for determination and assuring that the
organi"ation will have an ade'uate number of 'ualified persons, available at proper
times, performing &obs which would provide satisfaction for the individual involved.
c. Recruitment, %t is the process of searching for prospective employees and
stimulating them to apply for &obs in an organi"ation.
d. Se*ection, %t is the process of ascertaining the 'ualifications, e/perience, skill,
knowledge etc. of an applicant with a view to a appraising his7her suitability to a &ob
appraising.
e. P*)cement, %t is the process of assigning the selected candidate with the most
suitable &ob in terms of &ob re'uirements. %t is matching of employee specification with
&ob re'uirements.
f. In1uction )n1 Orient)tion, %nduction and orientation are the techni'ues by which a
new employee is rehabilitated in the changed surrounding and introduced to the
practices, policies, purpose and people etc., of organi"ation.
"ii% De/e*oment, %t is the process of improving. Molding and changing the skills,
knowledge, creative ability, aptitude, attitude, values, commitment etc., based on present
and future &ob and organi"ational re'uirements. This function includes8
a. !erformance ppraisal.
b. Training.
c. Management evelopment.
d. 4areer !lanning and evelopment.
e. %nternal Mobility.
f. Transfer.
g. !romotion.
"iii% Comen)tion, %t is the process of providing ade'uate, e'uitable and fair
remuneration to the employees. %t includes
1. 9ob evaluation.
*. #age and salary.
3. dministration.
6. %ncentives,
:. ;onus,
<. 5ringe benefits,
=. >ocial security measures etc.
:
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 6/85
0v Hum)n Re*)tion, !racticing various human resources polices and programmers
like employment, development and compensation and interaction among employees
create a sense of relationship between the individual workers and management,
among workers and trade unions and management.
RESPONSII2ITIES OF HRM
The responsibilities are not distinct or compartmentali"ed. They are inter-related.
ATTRACTION
ASSESSMENT
SE2ECTIONAD'USTMENT
DE(E2OPMENT &MOTI(ATION
RETENTION
<
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 7/85
NEED FOR THE STUD3
Hr payroll management includes the following features
%t is inter related between hr policy and financial management.
To know the satisfaction of employee e/pected remuneration for doing their &ob
ssurance of no loss of &obs as a result of the programs
Training of employees in team problem solving
The use of hr payroll management where employees discuss problems affecting
the performance of the plan and the work environment.
Encouragement of performance elopement
>atisfaction to maintain of good hr payroll management.
%ncreasing the satisfaction of employee performance
=
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 8/85
O'ECTI(ES OF THE STUD3
To study the components and determinants hr payroll management and its role in
influencing the employee satisfaction of performance -cultural and loyalty upon
company.
To study the impact of working conditions indirectly.
To e/amine the impact of loyalty upon company hr policy$s in ! foods.
To develop an integrated approach towards hr payroll management.
To draw conclusion which would improve the aspects in relation to hr payroll
management?
@
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 9/85
SCOPE OF THE STUD3
The term hr payroll management in its broader sense covers various
aspects of employment and their e/pect performance upon company policies and
conditions of work .The present study will aim at studying various factors which
influence hr payroll management.
lthough the important components of hr payroll management were
comprehensively discussed, the scope is confined to all the categories 7 levels that are
working at ! 522> like, services dept, dministrators, >upporting >taff.
A
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 10/85
RESEARCH & METHODO2OG3
The following methodology has been used to carry out the research on the
topic.hr payroll management. ;oth primary and secondary data has been used to carry
out the present topic.
PRIMAR3 DATA,
The primary data has been collected through Buestionnaire. The
Buestionnaire has been properly prepared in order to cover all the information re'uired
for the study. This !rimary data was also collected through personal interview and
interaction with the officials and staff in the organi"ation.
SECONDAR3 DATA,
>econdary data has been collected through the annual reports of the
organi"ation + from the manuals. >ome data was collected from the website of the
organi"ation 0www.apfoods.nic.in and www.who.com.
The data was also collected from various publications in the maga"ines
like HRM Review, HR, sap, peoplesoft, oracle hr payroll process and policy$s and
&ournal like %ndian 9ournal of %ndustrial Relations and the various articles published in
them.
SAMP2E DESIGN,
The method of sampling used was random sampling. The main aim of the
study was to cover employees at all hierarchical levels. Therefore, a sample of
respondents was chosen at each level of hierarchy in all the departments and services.
The sample si"e was taken as :C. The respondents were from 6 categories as >cientific
>taff, Technical >taff, dministrators, and >upporting >taff.
Employee etails
Respondents
>upporting
>taff
Technical
>taff
dministrators >upporting
>taff
Total Do. of.
Employees=CC 1CC 1C: 1CC
1C
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 11/85
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 12/85
2IMITATIONS OF THE STUD3
Though ade'uate care has been taken while doing the pro&ect. This pro&ect
still suffers from certain limitations. They are
The hr payroll management involves a wider range. >o, the present study
e/amines it from identified and selected dimensions only. However it is possible that
there may be other factors which might not have been covered in this study
This interpretation being based on percentage method is not definite. The study is
not conclusive.
The management allowed the researcher to collect the data from limited
respondents only.
1*
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 13/85
CHAPTER-II
RE(IE4 OF 2ITERATURE
13
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 14/85
RE(IE4 OF 2ITERATURE
PA3RO22 MANAGEMENT,
!ayroll Management is a fundamental business re'uirement demanding
compliant and accurate financial controls in a timely manner. rules-based payroll
management system will assist in controlling the workforce costs ensure the entire
workforce is being paid on time and according to compensation rules. 5ully integrated
with financial and hr factor, !ayroll is based on a global HRM> engine with country-
specific locali"ation e/tensions to better manage your global HR operations.
INTEGRATE AND STREAM2INE 3OUR HR PROCESSES,
!ayroll is part of Hum)n Reource M)n)!ement family of
applications and integrates seamlessly with other Human Resources applications,
including Human Resources 0core, ;enefits, >elf, %ncentive 4ompensation,
HR PA3RO22 O(ER(IE4,
%n a broad sense, payroll accounting is the calculation of remuneration for
work performed by an employee. More specifically, payroll accounting consists of a
variety of processes that are becoming increasingly important due to the employer$s
increased obligation to supply benefits and medical welfare.
HR PA3RO22,
HR !ayroll is very specific depending on the country. Feneral
configuration rules should be used in all country implementation, but each is very
individual when it is about details. ll this is because different labor laws and social
security demands.
!ayroll seen from HR side. !ayroll is used to calculate remuneration for
work performed by individual employees. ll elements of an employee$s periodic
remuneration which are entered by the relevant department are used as basics for payroll
program to perform gross-to-net calculation 0including calculating benefits, ta/es,
amounts for social security and other types of statutory and voluntary deductions wage
types stored in info types ;asic !ay, Recurring !ayments7eductions , dditional
16
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 15/85
!ayments , dditional 2ff-4ycle !ayments, other payroll related 0country and client
specific info types, time wage types 0bonuses for overtimes, night shifts, etc.
!ayroll program produces payroll results 0entered in payroll specific
tables, remuneration statements and bank transfers. lso posts payroll results to
ccounting.
HR PA3RO22 MANAGEMENT,
Puroe
This component enables the running of the payroll for all employees in
line with n legal and business re'uirements.
Im*ement)tion Coni1er)tion
The HR !ayroll management component must be implemented in
cooperation with pro&ect teams implementing other areas of Human Resources 0HR, in
particular HR !ersonnel dministration.
Inte!r)tion
The HR !ayroll component integrates with other HR components such as
!ersonnel dministration and !ersonnel Time Management. There are interfaces
to 5inancial ccounting and 4ontrolling. Gou can run payroll using a combination of and
third-party products.
Fe)ture
The component uses data from other areas of HR for calculating all
statutory and non-statutory additions and deductions for your employees. HR !ayroll
offers a number of standard reports used in payroll, superannuation, leave, advance
payments and ta/ation.
%n addition to the standard payroll functions, the payroll processing for
also comprises the following country-specific functions8
;asic %ncrements
earness llowance
Housing rental allowance 0HR
4ar and 4onveyance
ong Term Reimbursements
4laims
1:
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 16/85
;onus
%ncome Ta/
Third !arty eductions
%ncome from 2ther >ources
E/emptions
eave Travel llowanceMedical ReimbursementsMedical %nsurance4hild Education llowance4hild Hostel llowance2ther llowances and Reimbursementseave Encashment
oluntary Retirement >cheme
!revious Employment Ta/ etails
!rofessional Ta/
!rovident 5und
Employee >tate %nsurance
abor #elfare 5und
Dominations
Minimum Det !ay
oans Enhancement
2ne ay >alary eduction
Mid Gear Fo ive
Termination #ork ;ench
Fratuity
>uperannuation
HR !ayroll supports retroactive accounting. This function automatically
recalculates payroll in the event of changes to master data and time data in periods for
which payroll has already been completed.
1<
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 17/85
)ic Gener)* Increment,
This function is used to perform a batch update of increments in the ;asic >alary wage
type in the ;asic !ay.
De)rne A**o5)nce,
This component enables the computation of earness llowance.
earness llowance is a non-statutory allowance that you pay to an employee on a
monthly basis. The payment of this allowance relates to the changes in the cost of living
in a particular location. The earness llowance is related to the 4onsumer !rice %nde/
04!% for a given location, and the state authorities generally revise the 4!% on a
'uarterly basis.
change in employee status, such as a transfer or a promotion may affect
earness llowance. The allowance consists of a fi/ed and a variable portion.
5or a non-management category, you generally call this component the
earness llowance. 5or a supervisory category, you may call it the 4ost 2f iving
llowance 042.
Inte!r)tion
forms a part of the salary basis for the other components of !ayroll.
5or e/ample, the earness llowance along with the basic salary typically forms the
salary basis for computation of %ncome Ta/, Fratuity, and !rofessional Ta/.
Fe)ture
The standard system provides the following methods for the computation
of earness llowance8
Don->lab based calculation
;asic slab based calculation
;asic slab based %ncremental calculation
4!% slab based calculation
%ncremental 4!% slab based calculation
;asic slab based calculation, sub&ect to minimum value.
1=
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 18/85
Houin! rent)* )**o5)nce "HRA%,
This component helps you create and maintain information on the
employee accommodation. Gou can also compute the e/emptions and per'uisites
applicable on a housing benefit.
Income T)68
uring the computation of the annual e/emptions and per'uisites, the %ncome Ta/
functionality also includes the e/emptions and per'uisite wage types of the housing
functionality.
)ic P)0,
#hen you create or modify a housing record using the Housing 0HR 7 4 742 with
the new or changed wage type for Housing.
C)r )n1 Con/e0)nce etro* con/e0)nce,
This component enables you to process the8
E/emption on Con/e0)nce A**o5)nce !er'uisite on C)r Sc7eme and driver0s
provided by the company. The system reads the details for an employee maintained in
the C)r & Con/e0)nce
2on! Term Reimburement,
ong term reimbursements are benefits provided to the employees over a
fi/ed period of years. The duration of the benefit generally varies between three to five
years. %n the. >ystem, you can categori"e ong Term Reimbursements into the following8
Hard 5urnishing >cheme
This is a benefit provided to employees for the purpose of ac'uiring movable capital
items like furniture, fridge, washing machine, television, and computer.
>oft 5urnishing >chemer 2ther Reimbursements
This is a benefit provided to employees for the purpose of ac'uiring consumer capital
items like carpets and curtains.
4ar Maintenance >cheme
This is a benefit provided to employees for the purpose of maintenance of their car over
a period of time.
1@
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 19/85
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 20/85
Inte!r)tion
A11ition)* P)0ment
The hr payroll system updates this after a regular bonus computation.
A11ition)* O++-C0c*e P)0ment +or o++-c0c*e bonu
The system updates this info type after an off-cycle bonus computation.
5eature
This report computes the employee bonus. Gou have the option of computing bonus8
s per the !ayment of ;onus ct
2n a monthly salary basis or an annual salary basis
5or e/-employees
s a regular bonus or an off-cycle bonus or both
2ff-4ycle Ta/ation
#hen the bonus is as an off-cycle payment, the >ystem will compute the applicable Ta/
eduction at >ource 0T>. The %ncome Ta/ eduction at >ource for off 4ycle ;onus
!ayment payroll function 0%D;T determines the rate of Ta/ eduction at
>ource 0T> for an off-cycle bonus. This function has the following parameters8
Income T)6,
This component computes ta/ on the income received by an employee for
a financial year.
%ncome of an employee may consist of all or any of the following components8
Regular %ncome - This is that part of the salary, which an employee receives every month
and is pro&ected for the entire financial year. 5or e/ample, ;asic !ay, House Rent
llowance, 4onveyance llowance.
Monthly regular income
• Annu)* re!u*)r income
%ncome Ta/ computations payroll function 0%DTK computes the ta/ on the income
received by an employee for a financial year.
• T)6 )0)b*e
The ta/ payable value is added to the value of Monthly Ta/ !ayable wage type
*C
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 21/85
• E1uc)tion cu
The education cess value is added to the value of Monthly Education 4ess wage type
• Surc7)r!e
The surcharge value is added to the value of Monthly >urcharge wage type 076M>.
T7ir1 P)rt0 De1uction,
This component provides for the calculation of >ection @C deduction and >ection @@
rebate when payments to e/ternal parties are made directly from the payroll of the
employee. 5or e/ample, %4 !remium, Mediclaim. These deductions are in addition to
the declarations that an employee makes for the >ection @C and >ection0@@ contributions
through >ection 0@C eductionsinfotype 0C:@: and %nvestment etails 0>ec@@ infotype
0C:@<, respectively. Gou do not re'uire to maintain the details in these two infotypes for
the the >ection @C and >ection @@ deductions processed through the payroll.%f the Third
!arty eductions are made through Membership 5ees infotype 0CC:=, along with the
past and the present payments, the pro&ected payments will also be considered while
calculating ta/. The amount the employee proposes to contribute in the future months of
the financial year is also taken into consideration, by the system, while calculating the
total >ection @C and >ection @@ contributions.
Income +rom Ot7er Source
E6emtion,
This component comprises of8
E/emption on Medical Reimbursements and Medical %nsurance !remiums
E/emption on eave Travel llowance
E/emption on 4hild Education llowance and 4hild Hostel llowance
E/emption on 2ther llowances and Reimbursements
E/emptions on eave Encashment
E/emption on oluntary Retirement >cheme
E/emptions on Housing
E/emptions on 4onveyance
*1
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 22/85
2e)/e Tr)/e* A**o5)nce "2TA%,
This component calculates the ta/ e/emptions applicable to eave Travel
llowance 0T.
Gour organi"ation can give T to the employees in the following ways8
1.;y specifying an annual 0normally, but not necessarily amount for T and making
payments against claims submitted by the employee.
;y giving the employee a certain amount as T on a monthly or a periodic basis.
E/ample
n employee is eligible for an T of Rs.*6, CCC annually for the financial year *CC* -
*CC3. %n the current block *CC* - *CC:, he7she has carried forward one trip from the
previous block. The employee submits the travel tickets of Rs.*<, CCC for the &ourney
undertaken between the 9anuary *, *CC* - 9anuary 1A, *CC*. The employee gets an
e/emption of Rs.*6, CCC, which is the minimum of the eligible T and the travel tickets
submitted as proof. This e/emption is against the carry forward trip from the previous
block.
n employee is eligible for an T of Rs.3<, CCC annually for the financial year *CC* -
*CC3. %n the current block *CC* - *CC:, he7she has carried forward one trip from the
previous block. The employee submits the travel tickets of Rs.*C, CCC for the &ourney
undertaken between the 9anuary *, *CC* - 9anuary 1A, *CC*. He7she also submits another
set of travel tickets of Rs.1:,CCC for the &ourney undertaken between pril 1C,
*CC* - pril *@, *CC*. The employee gets an e/emption of Rs.3:, CCC, which is the
minimum of the eligible T and the total amount 0Rs.*C, CCCLRs.1:, CCC of the travel
tickets submitted as proof. This e/emption is against the carry forward trip from the
previous block and one trip of the current block.
E6emtion on 2e)/e Tr)/e* A**o5)nce "2TA%,
This component calculates the ta/ e/emptions applicable to eave Travel
llowance 0T.
Gour organi"ation can give T to the employees in the following ways8
;y specifying an annual 0normally, but not necessarily amount for T and making payments against claims submitted by the employee.
**
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 23/85
;y giving the employee a certain amount as T on a monthly or a periodic basis.
E6emtion on Me1ic)* Reimburement,
This component calculates the ta/ e/emptions against Medical
Reimbursements.
Gou can give Medical Reimbursements to your employees in the following ways8
;y specifying an annual 0normally, but not necessarily amount for Medical
Reimbursement and making payments against claims submitted by the employee.
;y giving the employee a certain amount as medical allowance on a monthly or a
periodic basis.
%ntegration
#henever an employee submits the bills for medical e/emption as proof,
you must create an E/emptions info type 0C:@*, Msubtype record for the employee.
Gou can create a record for each bill submitted by the employee or you can create a
record by cumulating all the bills, submitted as proof for medical e/emption.
Gou can make the payments for Medical Reimbursement through the ;asic !ay.
E6emtion on Me1ic)* Inur)nce Premium,
This component calculates the ta/ e/emptions against Medical %nsurance
premiums.
Gou can provide Medical %nsurance to your employees in the following ways8
E6emtion on C7i*1 E1uc)tion A**o5)nce8C7i*1 Hote* A**o5)nce ,
This component calculates the ta/ e/emption on 4hild Education
llowance 04E and 4hild Hostel llowance 04H.
Inte!r)tion
The 4hildren Education llowance e/emption payroll function 0%D4E can generate
the following wage types depending on the parameter setting8
Monthly e/emption on education of children
Monthly e/emption on hostel accommodation of children
*3
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 24/85
nnual e/emption on education of children
nnual e/emption on hostel accommodation of children
Ot7er A**o5)nce )n1 Reimburement,
This component is used to calculate ta/ e/emption on any allowance or
reimbursement that your company may want to give to the employees.
Gou must use this component only8
5or those ta/ e/emptions that have not been provided as a standard by the system. 5or
e/ample, E/emptions on eave Travel llowance, Medical Reimbursement, Medical
%nsurance, 4hild Education llowance, 4hild Hostel llowance.
#hen the ta/ e/emption is not a fi/ed amount and varies from one employee to the other
depending on the proof of e/penditure provided by the employee. The system reads the
e/emption amount from the subtype of E/emptions
2e)/e Enc)7ment,
This component computes e/emptions on the eave Encashment received
by an employee at the time of separation from employment.
The system computes e/emption on eave Encashment as the minimum of8
1. eave Encashment mount
*. E/emption limit
3. !roduct of the verage Monthly >alary and the Multiplication factor
6. !roduct of verage Monthly >alary and Dumber of months of leave encased
E6emtion on (o*unt)r0 Retirement Sc7eme,
This process describes the computation of the e/emptions, on the amount
received by an employee under a oluntary Retirement >cheme 0R>.
!rocess 5low8 oluntary Retirement >ervice Ta/ation payroll function 0%DR>
computes e/emptions on the R> at the time of termination. %t computes the e/emption
on R> as a minimum of the following factors
1. R> payments received
*. Ta/ limit
*6
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 25/85
3. Dumber of months of salary payable for every completed year of service
6.!roduct of the Dumber of months of >alary from R> date to Dormal Retirement
ate and the 4urrent nominal basis
Pre/iou Em*o0ment T)6 Det)i*,
This component provides for the computation of8
Ta/ in the current financial year, by capturing the salary, e/emption, contribution,
deduction details of the employee pertaining to the previous employments in the current
financial year.
Ta/ e/emption when the employee separates from the current employment, by capturingcertain lifetime e/emptions from all previous employers.
%ntegration
Gou must create a Pre/iou Em*o0ment T)6 Det)i* record
5or an employee, whenever a new employee &oins your organi"ation
5or all employees who have &oined your organi"ation in the past from some
Pro+eion)* T)6 ,
This component provides functions and processes that compute the
professional ta/ deductions of an employee. !rofessional ta/ is a statutory ta/ that state
governments levy on professions, trades, callings, and employment. !rofessional Ta/
functionality in the. >ystem only covers the !rofessional Ta/ applicable on employee
salaries.
%ndividual >tate Fovernments decide the rules applicable for computing the professional
ta/ in their state. The 4entral Fovernment, under the 4onstitution of, fi/es the limit on
professional ta/ that the >tate Fovernments can charge.
Inte!r)tion
%ncome Ta/ I The system estimates the annual professional ta/ of an employee and
deducts it from salary as per >ection 1<0ii of the %ncome Ta/ ct.
Fe)ture
The system determines the professional ta/ payable by an employee, based on the
following factors8
*:
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 26/85
!rofessional ta/ basis I 4omprises those salary components on which a professional ta/
is applicable. The salary components to be included for calculating the professional ta/
basis depend on the state. The different components are8
;asic pay
earness allowance
Medical reimbursement per'uisite
Housing
!rofits in lieu of salary
2ther remuneration that an employee receives regularly
;onus
Medical ReimbursementI The system includes the medical reimbursement amount
which e/ceeds the amount e/empt from %ncome Ta/ 0as fi/ed under the %ncome Ta/
ct, as a part of the professional ta/ basis.
Housing llowance I %n case of a company leased or a company owned accommodation,
the system checks the difference in housing allowance and the rent. %f you pay an
employee the positive difference between housing allowance and rent, then, the system
includes this amount for calculating the professional ta/ basis.
;onus - %f the employment is in a state that specifies bonus as a component of the
professional ta/ basis, then the system includes the same for professional ta/ basis
calculations.
Monthly I #here the professional ta/ basis computation occurs every month.
Half yearly I #here the professional ta/ basis computation occurs twice in a year, and
each computation spans si/ payroll periods.
nnual I #here the professional ta/ basis computation occurs only once in a year and
the computation spans the twelve payroll periods.
eduction fre'uency I T7i is the fre'uency with which the system deducts the
professional ta/ of an employee. The computation fre'uency may span across one or
more payroll periods, and is state specific. 5or e/ample, the deduction fre'uency may be8
Monthly I !rofessional ta/ is deducted every month.
Buarterly I !rofessional ta/ is deducted once in a 'uarter and spans three payroll
periods.
*<
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 27/85
Half-yearly I !rofessional ta/ is deducted twice a year, and the computation spans si/
payroll periods.
nnual I !rofessional ta/ is deducted once in a year, and the computation spans the
twelve payroll periods.
E/emptions I >ome states e/empt certain categories of employees from paying
professional ta/. 5or e/ample, in arnataka, the following categories of employees are
e/empt from professional ta/8
;lind, deaf or dumb employees
Employees who are <: years of age
Pro/i1ent Fun1 "PF%
This component helps you create and maintain information on employee
!rovident 5und. !rovident 5und is a statutory contribution, and consists of two parts8
!rovident 5und 0!5 - ;oth, the employee and the employer, contribute a fi/ed
percentage of the !5 basis towards a !rovident 5und. The minimum percentage
contributed is as specified by the authorities.
!ension 5und - The employer contributes a fi/ed percentage of the !5 basis towards the
!ension 5und of an employee. The minimum percentage contributed is as specified by
the authorities.
%n addition to contributing towards !5 and !ension 5unds of the employee, an employer
also contributes to the Employee$s eposit inked %nsurance 0E%. n employee may
choose to contribute a certain percentage towards a oluntary !rovident 5und 0!5
Jsing the !rovident 5und component you can create, maintain, and process the
following for your employees
!5!ension 5undE%!5
Em*o0ee St)te Inur)nce "ESI%
This component calculates the Employee >tate %nsurance 0E>%
contribution8
To be deducted from the salary of the employee.
To be made by the employer.
*=
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 28/85
Eligibility
n employee is eligible for E>% only if8
2ther >tatutory eductions record e/ists for the employee.
E>% ;asis of the employee is less than or e'ual to the amount stored in the E>% Eligibility
imit constant 0E>%T of the table view !ayroll. This amount is set by the government.
E>% ;asis is the sum of basic salary, dearness allowance, all allowances and overtime.
2vertime is e/cluded from E>% ;asis for the calculation of E>% eligibility but is included
for the computation of E>% contribution.
%f the employee is eligible for E>% in any one month of the E>% contribution period, then
the employee is eligible for all the subse'uent months in that contribution period.
Fe)ture
The E>% contribution periods with their respective benefit periods
Contribution Perio1 ene+it Perio1
pril 1 - >eptember 3C 9anuary 1 - 9une 3C
2ctober 1 - March 31 9uly 1 - ecember 31
Employee makes a contribution of 1.=:N of the E>% ;asis.
Employer makes a contribution of 6.=:N of the E>% ;asis.
2)bor 4e*+)re Fun1,
This component computes the contribution towards abor #elfare
5und 0#5.
#5 is a statutory contribution. The state authorities determine the rate of contribution
and fre'uency of contribution towards #5.
Fe)ture
The states specify their individual rates for #5 computation, the fre'uency of #5
contribution and alidity ate for #5 contributions.
5or e/ample, the #5 contribution fre'uency in Tamil Dadu is annual and it takes place
in the ninth period. The validity date for Tamil Dadu is 31st ecember. %n erala, the
deduction fre'uency is bi-annual, and it takes place in the third period and the ninth
period. The third period has the validity date as 3C th 9une.
Termination
*@
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 29/85
The method of computing #5 in case of a termination differs from one state to another.
The individual states also specify the method of computing #5 contributions, in case of
a termination.
5or e/ample, if an employee in erala leaves the organi"ation before 3Cth
9une, thesystem will not compute the #5 contribution for the employee. %n the case of Tamil
Dadu however, the system will compute the #5 contribution even if the employee
leaves before the 31st ecember.
efinition
This info type stores the nomination details of employees for the following benefits8
Employee >tate %nsurance
Fratuity
Maternity ct
!rovident 5und
!ension
Jse
ccording to the company rules and legal laws, an employee has to nominate some person0s for the transfer of benefits, in the eventuality of the death of the employee.
These nomination details are maintained in this
The nomination details have to be maintained8
#hen the employee &oins the organi"ation.
s and when the employee is covered fewer than one of the above benefits.
#hen the employee wants to change the nomination details.
>tructure
Gou are provided with the following subtypes to store the nomination details for the
different benefits8
E>% ;enefit 0;DE>
Fratuity ;enefit 0;DFR
Maternity ct ;enefit 0;DM;
!5 ;enefit 0;D!5
*A
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 30/85
!ension ;enefit 0;D!D
5or a subtype,
Gou must enter the name of the nominee and the percentage of the benefit that goes to
the nominee.
The sum of the percentage share must be e'ual to 1CC.
Minimum Net P)0,
This component sets a minimum wage for the employees, while
processing payroll.
Minimum net processing supports only non-statutory deductions...
Fe)ture
The minimum wage for an employee can be configured in two ways8
s a percentage of a particular wage component - Gou can maintain the percentage in
the Minimum Det !ay - !ercentage constant 0MD!!R of table view !ayroll 4onstants
s a fi/ed amount - Gou can maintain this fi/ed amount in the Minimum net pay - 5i/ed
mount constant
Gou have been provided with a ;usiness dd-%n you can use this dd-%n to calculate the
minimum wage of an employee according to your own re'uirements that differ from the
standards. 5or e/ample, you want to configure the minimum wage as a percentage of an
employee configured.
2o)n En7)ncement8
This component e/plains the additional 4ompany oans features for
!ayroll.
Fe)ture
The following options have been added as conditions of the oans info type 0CC6: for 8
Tranche
!enal %nterest >imulation
5or a loan type, you can configure oan 4onditions such as8
The ebit and Reference %nterest Rates
#hether the system should calculate the %nterest Rate dvantage
3C
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 31/85
One D)0 S)*)r0 De1uction,
This component allows voluntary salary deduction for an employee for
one or more days.
This component also computes the employer contribution for the same amount as that
contributed by the employee.
2ne day salary deduction is re'uired in situations such as, contribution to !rime
MinisterOs Relief 5und, 4haritable 4ause.
Mi1 3e)r Go 2i/e
This component helps in transferring legacy payroll results data to the system and in
creating payroll results from the transferred legacy data. Mid Gear Fo-ive functionality
is useful if you are implementing. !ayroll in the middle of a financial year.
%n, the income ta/ assessment year is from the 1st pril to the 31st March and you
calculate all applicable ta/es on employee salary for this period. #hen you
implement. !ayroll in the middle of a financial year, you also need to transfer payroll
results for those periods of the financial year that lie before the period, in which you are
implementing the.
Termin)tion 4or9benc7,
This component helps in terminating an employee from the payroll.
The Termination #orkbench computes the various types of payments due to, or payable
by the employee at the time of termination. 5or e/ample, Fratuity, >uperannuation,
eave Encashment or any pending Reimbursable allowances.
The termination of employment may be due to the8
Resignation of an employee
Retirement of an employee
oluntary retirement or premature retirement by an employee
5or information on setting up the Termination #orkbench functionality in the .system,
31
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 32/85
Fe)ture
The Termination #orkbench comprises of the following processes8
!ayroll I when you e/ecute the payroll for the period in which the employee was
terminated, the payroll processes the amounts payable at the time of termination. 5or
e/ample, Notice P)0, Fratuity, >uperannuation and eave Encashment. The payroll also
calculates the applicable e/emptions.
STEP4ISE HR PA3RO22 MANAGEMENT
Ste #,
!re-re'uisite before taking up the payroll process work from client.
The purpose behind the re-engineering process of the entire payroll
management would be, by visit of our personnel to not only to suggest bottle necks and
improvements but also to clearly share the e/pectations and completely understand the
scope of the payroll processing assignment.
There will be trial run for a month to ensure that we are in line with the
E/pectations of the client.
>tep *8
dherence to the corporate policy
Ensure that procedures are in place to maintain the records of 4orporate
4irculars and policies related to pay roll at the regular time intervals.
Jnderstand the salary components in terms of fi/ed and variable.
Jnderstand the benefits available to employees on monthly and yearly basis.
Jnderstand local laws and compliance of the same related to payroll process.
Ensure that proper effect to the pay roll is given in accordance with the
!olicy guidelines defined by the 4ompany.
Receiving &ob details along with &ob code allocation. The &ob code
llocation is to be given according to the type of the &ob description.
Ste :,
Co**ectin! time 7eet 5it7 )tten1)nce 7eet
3*
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 33/85
%f the on line system is maintained, then it will ensure automatic checking with the
attendance register and time sheets. 2therwise the attendance sheets and the time sheets
are to be compared manually.
Ste ;,
Recei/in! )*)r0 1et)i*
Receiving attendance details from personnel department
Terms of appointment
Receiving details of salary structure
Receiving details of !romotion, %ncrement and 4onfirmation.
Promotion4hanges of Frade, >alary >tructure, and epartment etc. will be initiated in case of
promotion on the basis of the information received from personnel department.
Increment
The increment letter of an employee is to be forwarded to us and necessary changes are
to be incorporated in the system.
Con+irm)tion
4onfirmation letters are to be forwarded to us and necessary changes are to be
incorporated in the system.
etails of disciplinary action taken
Every disciplinary action is based on certain terms and conditions.
That terms and conditions, if it has any effect on salary, the same to be incorporated in
the system.
Receiving details of Resignation and Retirement
Rei!n)tion
t the time of resignation an e/it interview is to be conducted. The final settlement is to
be disbursed, based on the notice period.
Retirement
Retirement can be normal or voluntary. ccordingly the final settlement is to be made.
Receiving the details of Employee dvance
33
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 34/85
Ste <,
UPDATING SA2AR3 DETAI2S
The terms of appointment
>alary >tructure
nnual benefits
ttendance details
2vertime details
The details of reimbursement
The promotion, increment and confirmation details
The details of departmental transfers
The details of resignation, retirement and retrenchment
The employee advance position
Ste =,
GENERATION OF REPORTS FOR CHEC>ING
>alary register
ariance Report
Ste ?,
RECTIFICATION OF CORRECTIONS 8 MODIFICATIONS
Ste @,
GENERATION OF REPORTS
>alary register 0Monthly
!ay slips
dvance register
;ank >tatement
2ther deductions and allowance statement
MIS REPORTS
s per clients re'uirements.
Reports to comply with local authorities, if any.
36
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 35/85
CHAPTER-III
INDUSTR3 PROFI2E
&
COMPAN3 PROFI2E
3:
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 36/85
INDUSTR3 PROFI2E
%ndia is the world$s second largest producer of food ne/t to china, and has
the potential of being the biggest with the food and agricultural sector. The total food
production in %ndia is likely to double in the ne/t ten years and there is an opportunity for
large investments in food and food processing technologies, skills and e'uipment,
especially in areas of canning, dairy and food processing, specialty processing,
packaging, fro"en food7refrigeration and thermo processing. 5ruits + vegetables,fisheries, milk +milk products, meat + poultry, packaged, convenience foods, alcoholic
beverages + soft drinks and grains are important sub- sectors of food processing
industry. Health food and health food supplements is another rapidly raising segment of
this which is gaining vast popularity amongst the health conscious.
%ndia is one of the world$s ma&or food producers but accounts for less than 1.:
percent of international food trade. This indicates vast scope for both investors and
e/porters. 5ood e/ports in 1AA@ stood at usP:.@ billion where as the world total was us P
6@3billion .The %ndian food industry sales turn over is rest 16C,CCC core 01croreL1C
million annually as at the start of year *CCC.
The most promising sub- sectors includes soft drink bottling,
confectionery manufacture, fishing, a'uaculture, grain milling and graing based products
meat and poultry processing, alcoholic beverages , milk processing tomato paste, fast
food, ready -to Ieat break fast cereals, food additives, flavors etc.
FOOD GUIDANCE, -
The agency regularly issues guidance to food industry representatives and
other stakeholders on range of topics, often as a result of new regulations coming into
force.
#e have listed some of the most popular reports here, which you can easily download
3<
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 37/85
READ AND F2OUR REGU2ATIONS #$$@, GUIDANCE NOTES
The bread and flour regulation 1AA@ lay down labeling and compositionalstandards for the breads and flours to which they apply. They also continue with a long
standing national re'uirement to restore certain vitamins and minerals to flour
manufactured and sold in %ndia
CONTAMINANTS IN FOOD REGU2ATIONS GUIDANCE NOTE.
This guidance note has been produced by the food standards agency with
the aim of providing informal guidance and a general and general introduction to thecontaminants in food regulations *CC=.
DISTANCE SE22ING GUIDANCE FOR FOOD USINESSES
The agency has produces guidance for food businesses selling to
customers who order products over the internet by phone, fa/ or mail order.
EU OFFICIA2 FEED AND FOOD CONTRO2S REGU2ATION, GUIDANCE
FOR ENFORCEMENT AUTHORITIES
B+ notes for enforcements authorities on the new EJ regulation on
official feed and food controls 0@@*7*CC6
FEEDING STUFFS REGU2ATIONS GUIDANCE NOTE,
egislation concerning animal feeding stuffs, which includes pet food and
feed for horses, farmed fish and in limited cases wild animals, is harmoni"ed throughout
the EJ and based on measures negotiated in ;russels by the member states
FOOD ADDITI(ES 2EGIS2ATION GUIDANCE NOTES, -
The sweetener in food regulation 1AA:0as amended, the color in food
regulation 1AA: 0as amended, and the miscellaneous food additives regulations 1AA: 0as
amended.
3=
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 38/85
FOOD CONTACT MATERIA2 AND ARTIC2E 2EGIS2ATION GUIDANCE
NOTES,
This is general introduction to legislation to food count materials and
articles in Freat ;ritain. %t does not in any way supplement the law in this area, nor
constitutes legal guidance.
FOOD STANDARDS AGENC3 GUIDANCE NOTES ON ARTIC2ES #; #= #@
AND #$ OF THE GENERA2 FOOD 2A4 REGU2ATION "#?@8BB%,
Regulation 0no.1=@7*CC* lays down general principles and re'uirements
food law and food safety procedures and established the European food safety authority.
FOOD SUPP2EMENTS REGU2ATION B:, GUIDANCE NOTES,
The food supplements directive *CC*76<7E4 came into force in 9uly *CC*
and was implemented in England by the food supplement 0England regulations *CC3.
GM FOOD AND FEED AND TRACEAI2IT3 AND 2AE2ING OF GMOS,
GUIDANCE NOTES ON THE REGU2ATIONS
Dew rules concerning genetically modified organisms 0FM2s became
legally binding across all member states on 1@ pril *CC6 one covering traceability and
labeling of FM2s 0E4 no.1@3C7*CC3 and the other, the gm food and feed regulation
0E4 no. 1@*A7*CC3, dealing with authori"ation procedures and labeling issues.
GUIDANCE NOTES ON MATERIA2S AND ARTIC2ES IN CONTACT 4ITH
FOOD,
These have been prepared to provide information relating to European
regulation 0E4 Do.*C*37*CC< on good manufacturing practice for materials and articles
intended to come into contact with food.
GUIDANCE ON EPENSES ARISING FROM ADDITIONA2 OFFICIA2
CONTRO2S,
The food standards agency has issued guidance notes to provide advice
inn relation to regulation 61 of the 2fficial feed and food controls 0England regulations
*CC=,wich came into force on 16 ecember *CC=, parallel regulations apply in
>cotland ,#ales and north %reland.
3@
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 39/85
GUIDANCE ON NUTRITION AND HEA2TH C2AIMS MADE ON FOODS,
This guidance aims to help food business operators who wish to make
claims identify what they must do to comply with European regulation 0E4 Do
1A*67*CC< on nutrition and health claims made on foods. %t also e/plains how new
claims will be authori"ed.
GUIDANCE ON THE ADDITION OF (ITAMINS AND MINERA2S AND OF
CERTAIN OTHER SUSTANCE TO FOOD,
The guidance aims to help food business operators who wish to fortify,
or otherwise add vitamins and minerals and other substances to food, identify what they
must do to comply with European regulation 0E4 D28 1A*:7*CC< on the addition of
vitamins and minerals and of certain other substances to food
IMPORT OF FOOD FROM THIRD COUNTRIES, GUIDANCE FOR FOOD
AUTHORITIES,
The food standers agency has issued guidance for the import of food from
third countries8 0non European Jnion countries for enforcement officers at ports and
inland local authorities.
IMPORTS OF PRODUCTS OF NON ANIMA2 ORIGIN, GUIDANCE FOR
USINESSES,
Fuidance notes for feed and food businesses on the imports provision for
products of non animal origin are available.
MATERIA2S AND ARTIC2ES IN CONTACT 4ITH FOOD "ENG2AND%
REGU2ATIONS B<,
This guidance has been prepared to provide information about the
regulation the regulations. %t should not be taken as an interpretation of the law. %t is not a
substitute for the regulations nor should it be read in isolation from them.
M3COTOIN IN FOODSTUFFS SAMP2ING AD(ICE,
This sampling advice is intended to provide information to enforcement
authorities and food business operators on the legislations regarding mycoto/ins in food
stuffs and the official methods of sampling certain foods for mycoto/ins.
3A
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 40/85
NATURA2 MINERA2 4ATER SPRING 4ATER AND OTT2ED 4ATER
REGU2ATIONS B? GUIDANCE NOTE,
Fuidance on recognition, e/ploitation, bottling and labeling rules for
natural mineral, water, spring water and bottled drinking water in J.
NON- PERMITTED CO2ORS IN SPICES, GUIDANCE NOTE,
Fuidance notes intended to help food companies that use spices to
minimi"e the risk of products adulterated with non- permitted colors entering the food
chain.
P2ASTIC MATERIA2S AND ARTIC2ES IN CONTACTS 4ITH FOOD
"AMENDMENT%"ENG2AND% REGU2ATION B< GUIDANCE NOTES,
The agency has issued new guidance aimed primarily at businesses in
England that manufacture, sell or use plastic materials and articles intended for use in
contact with food.
P2ASTIC MATERIA2S AND ARTIC2ES IN CONTACT 4ITH FOOD
"ENG2AND% REGU2ATIONS B= GUIDANCE NOTES,
This guidance provides a short summery of change proposed by the new
regulation so far as they relate to England only. %t is signed primarily at companies that
manufacture, use or sell materials and articles made from food contact plastics, and
those plastics, adhesive and coatings containing ;FE 0*,*,-bis06-hydro/yphenyl
propane bis 0*,3-epo/ypropyl ether and its derivatives.
P2ASTIC MATERIA2S AND ARTIC2ES IN CONTACT 4ITH FOOD "2ID
GAS>ET% REGU2ATIONS B?, GUIDANCE NOTE,
The proposed *CC= regulation will provide for the enforcement, in
England of regulation 0E4 D2 3=*7*CC=by the food authorities as defined by the food
safety act 1AAC.
PRINCIP2ES FOR PRE(ENTING AND RESPONDING TO FOOD INCIDENTS,
This guide has been developed by the task force on incidents, to aid food
businesses and others and to prevent or deal efficiently with food incidents if they occur.
6C
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 41/85
SAMP2ING FOOD AND FEED FOR GENETICA223 MODIFIED "GM%
MATERIA2 GUIDANCE,
The food standards agency 05>supplementary guidance on the
sampling of FM food and feed for enforcement officers , following a European
commission 0E4 food and veterinary office052 mission to the J in 9une *CC<.
SAMP2ING GUIDANCE,
These guidance documents on food standard and feeding stuffs sampling
have been developed through the sampling co ordination working group 0>4#F and
has been endorsed by the enforcement liaison group 0EF.
STATUS AND 2AE2ING OF # FAT MI2> AS A FOOD INGREDIENT,
This advice has been issued in consultation with the department for
environment food and rural affairs 0defray and in #ales the assembly government.
SUDAN D3ES IN CHI22I IMPORTED FROM INDIA, GUIDANCE, NOTES
The food standards agency investigations have identified that certain food
products sold in J have been found to contain chili powder, chili products or cirri
powder imported from %ndia illegally contaminated with the >udan dyes which are
chemicals that could cause cancer.
S4EETENERS IN FOOD "AMENDMENT% "ENG2AND% REGU2ATIONS B:
GUIDANCE NOTES,
These guidance notes relate to the provisions of the sweeteners in food
0amendments0England regulations *CC3 0 *CC3 D2 .11@*.they came into force on *3
may *CC3 and permit the marketing and use of the sweetners, salt of as
partameacesulfame, for two years.
UNDESIRA2E SUSTANCES IN ANIMA2 FEED,
Jndesirable substance 0contaminants are defined in legislation as any
substance or product, with the e/ception of pathogenic agents , which is present in and
7or on the product intended for animal feed and which presents a potential danger to
animal or human health or to the environment or could adversely affect livestock
production.
61
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 42/85
(ACUUM PAC>ED CHI22ED FOODS GUIDANCE,
The agency has produced guidance and fact sheet to help minimi"e the
risk of clostridium botulinum in vacuum and modified atmosphere packed chilled foods.
The guidance is designed to assist small businesses and local authority environment
health officers assess the risks.
4ASTE COO>ING OI2 FROM CATERING PREMISES,
Fuidance issued &ointly by the food standards agency, cabinet office,
environment agency, defrays, HM revenue and customs and 42R>.
H3GIENE GUDANCE,
Fuidance notes for business on hygiene legislation include the *CC< food
hygiene legislation.
CHEESE RECO(ER3, GUIDANCE FOR U> DAIR3 INDUSTR3 AND 2OCA2
AUTHORITIES,
The food standards agency has issued new guidance aimed to ensure
cheese recovery is carried out in accordance with food hygiene legislation.
FEED H3GIENE REGU2ATION "#@:8B<%, GUIDANCE FOR FARMERS,
5eed hygiene regulation 01@37*CC: comes into effect in 9anuary *CC<. %t
applies to businesses that make, use or market animal feeds. This includes most live
stock farm, arable farms that grow, use or sell crops for feed use and also fish farms.
FISHER3 PRODUCTS CHARGES REGU2ATIONS B?, GUIDANCE FOR
ENFORCEMENT AUTHORITIES,
The food standards agency has issued B+ notes for enforcement
authorities on the fishery products 0official control charges regulations *CC=.
GUIDANCE ON TEMPERATURE CONTRO2 2EGIS2ATION.
The ma&ority of the te/t in the document has not changed from the
guidance previously issued by the department of heath on the 1AA: regulations. The main
addition to the guidance is advice on the legislation in >cotland.
6*
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 43/85
GUIDANCE ON THE B= FOOD H3GIENE 2EGIS2ATION
Dew EJ food hygiene regulations have applied since 1 9anuary *CC<.
GUIDANCE ON 4I2D SA2MON AND ANISA>IS PARASITE,
!arasite is fish, particularly anisakis, can, if eaten alive, serious health
problem.
Therefore, the agency has issued new guidance for anglers and nest men,
who may want to eat their own catch, or supply small 'uantities to individuals or local
food businesses.
HO4 TO APP23 FOR APPRO(ED OR REGISTRATION UNDER EC FEED
H3GIENE REGU2ATION "#@:8B<%,
E4 regulation 1@37*CC: re'uired feed business operators to notify the
relevant enforcement authority of any establishment that is under their control and active
in any stage of production, processing, storage, transport or distribution of feed
notification should be given in the form re'uired by the enforcement authority , with a
view to apply for approval and or registration
MANAGEMENT OF OUT REA> OF FOOD ORNE I22NESS,
The purpose of this document is to provide a frame work for health
professionals to assist them in the management of outbreaks of infectious intestinal
disease caused by ingestion of microbiology contaminated food.
OFFICIA223 TUERCU2OSIS-FREE STATUS AND DAIR3 H3GIENE
2EGIS2ATION GUIDANCE NOTES,
The food standards agency has issued update guidance to food authority
in England on officially tuberculosis-free status 02T5 and hygiene legislation.
CHANGING FACE OF THE INDIAN FOOD PROCESSING INDUSTR3
The past decade has witnessed a radical development in %ndiaOs food
processing sector. The growth of this industry is e/pected to change the way people
perceive food and their eating habits. Gashodhan 9adhav maps the evolution of the
processed food sector, proposed development plans and upcoming trends in %ndia.
The food processing sector in %ndia is poised to be one of the largest in terms of
63
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 44/85
production, consumption, e/port and growth prospects. The government too has
prioriti"ed its focus on this sector and bestowed it with a number of fiscal reliefs and
incentives to commerciali"e and add value to the agricultural produce. The focus is also
directed towards minimi"ing pre and post harvest wastage, employment generation and
e/port growth. #hile %ndiaOs food processing industry features an array of products like
fruit and vegetables, meat and poultry, milk and milk products other consumer product
groups like confectionary, chocolates and cocoa products, soya-based products, mineral
water and high protein food also falls under its purview. s per the figures given by the
Dational 4ommittee on 5ood !rocessing + Regulatory ffairs, the food processing
sector received investments worth J> 166 million between *CC= and *CC@, as against
J> :.= million in the previous year. uring pril *CC@ - 9anuary *CCA, the sector
received J> =<C million worth of investments.
THE FOOD PROCESSING INDUSTR3,
%n retrospect with an aim to streamline the meat and poultry processing
industry in %ndia, the government has launched the Dational Meat and !oultry !rocessing
;oard 0DM!!; in Dew elhi on 5ebruary *CCA. The new board will have 1A members
and will address issues related to the production of clean and hygienic meat and meat
products. The board will also go a long way in helping the rural economy through
employment generation. 5urther, DM!!; will work towards raising domestic standards
in meat and poultry processing to international levels, developing uniform and effective
meat 'uality testing systems and addressing environmental pollution issues arising out of
the conditions, which is now prevalent in the meat industry. The cabinet had given the
approval for the boardOs set up, with an outlay of Rs 16.<6 core 0Rs 16<.6 million.
SETTING UP MEGA FOOD PAR>S
>imilarly a sum of Rs 3,=CC core has been assured in order to set up 1C
mega food parks in the first phase of the 11th five-year !lan. This includes Rs *,:CC
core-investment from individual units, Rs =CC core from special purpose vehicles 0>!s
and the 4entre contributing Rs :CC crore. total of 3C mega food parks are e/pected to
be set up during the 11th !lan. Each food park is e/pected to have 3C units, which are
collectively e/pected to attract Rs *:C crore. The >!, which will re'uire an investment
of Rs 1*C crore, will include the governmentOs contribution of Rs :C crore. Hence, each park will attract an investment of Rs 3=C crore. part from private entities, government
66
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 45/85
agencies are also allowed to be part of the >!. 4onse'uently, the #est ;engal
Horticulture evelopment 4orporation and ssam %ndustrial evelopment 4orporation
are stakeholders in their respective state mega food parks.
The parks will be set up in 4hittoor 0!, 4hikmagalur
0arnataka, harmapuri 0Tamil Dadu, !une 0Maharashtra, 9alandhar 0!un&ab,
9angipur 0#est ;engal, Rai ;areilly 0Jttar !radesh, Haridwar 0Jttarakhand, Dalbari
0ssam and Ranchi 09harkhand. !rivate partners, who have taken part in the >!,
include !atan&ali yurved of Ramdev fame in Jttarakhand, >hrei %nfrastructure in #est
;engal, Jnity %nfra in !un&ab and 4hordia 5ood !roducts in Maharashtra. 5or the >!
to be approved, it should have a minimum of five members, out of which one should be
from the food processing industry. Each mega food park will have a minimum catchment
area of five districts. Each will incorporate a chain developing from the farm gate to the
retail shelves, with collection and distribution centers and central processing centers in
between functions like sorting, grading and packaging along with irradiation and food
incubation-cum-development will take place, as well. The food processing ministry
hopes that the initiative will be a commercial success.
SOME STAGGERING FACTS
%ndia has 1@6 million hectares of cultivable land and the country produces
AC million tones of milk 0highest in the world, 1:C million tones of fruit and vegetables
0second largest, 6@: million livestock 0largest in the world, *C6 million tones food
grain 0third largest, <.3 tones fish 0third largest, 6@A million poultry and 6:,*CC million
eggs. %n spite of having a vast production base, the processing level is low - two per cent
in fruits and vegetables, *< per cent for marine products, si/ per cent for poultry and *C
per cent for buffalo meat. #ith only 1.: per cent share of %ndiaOs e/port of processed
food in global trade there lies immense potential for investment and development in this
sector.
INDIAN GRAPE PROCESSING OARD
%n early *CCA, the government launched the %ndian Frape !rocessing
;oard 0%F!; in !une, Maharashtra. This board will provide a platform for the advocacy
of the %ndian wine sector. The boardOs ma&or ob&ectives are to formulate a vision and
action plan for the %ndian wine sectorOs growth including research and development for
'uality up gradation in new technologies7processes to collaborate and advise wine-grape
6:
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 46/85
growers, the wine processing industry, central and state governments on commercial,
regulatory and technical issues related to the %ndian wine sector, including best practices
in viticulture to increase farmersO income and employment generation, with a particular
focus on rural areas to encourage cluster farming, contract farming and farm
diversification to bring the benefits of value addition to the farming community and
farmers fetching remunerative prices for their produce co-coordinating with premier
Research and evelopment 0R+ institutes in order to identify and develop appropriate
root-stock and wine varieties of grapes suited for different geo-climatic regions of %ndia.
nnual grape production in the country is estimated to be 1.< million
metric tons and area under cultivation is about <C thousand hectares. ppro/imately @C
per cent of total production, irrespective of variety, is consumed fresh. 2f the total grapes
produced in the country, about one per cent is processed into wine. The %ndian wine
market is growing rapidly at *:-3C per cent per annum for the last five years.
The food processing sector is likely to be the driving seat for the %ndian
economy. t present, the sector is growing at the rate of 1: per cent per annum however,
the sectorOs future growth depends on adherence to safety and 'uality standards,
infrastructure facility, capacity building, skilled manpower, and rationali"ation of ta/
structure, opined >ubodh ant >ahai, Jnion Minister for 5ood !rocessing %ndustries.
The food processing sector needs strong venture capital arrangements, either from the
government or via !rivate-!ublic !artnership 0!!! mode, as banks do not give priority
to sectors, which fall under perishable segment.
RESEARCH AND DE(E2OPMENT
%n ugust *CCA, >ahai said that the government was planning to formulate
a separate policy for %ndiaOs food processing industry and develop R+ activities in the
sector. The minister addressed this topic at a workshop on ODew !erspectives in Research
and evelopment in the 5ood !rocessing >ector,O &ointly organi"ed by the ministry and
the 5ederation of %ndian 4hambers of 4ommerce and %ndustry 05%44%. The proposed
new policy would lay special emphasis on !!! for giving a commercial orientation to
R+ activities in this sector. The ministry intends to chart out a roadmap for scaling up
R+ activities in the sector. %t will also focus on technical capacity building for research
with the ultimate aim of increasing the processing of perishables from the *CC= - C@ level
of 1C per cent to *C per cent by *C1: and raise value addition 0of agricultural producefrom *: per cent to 3: per cent.
6<
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 47/85
R+ in food processing is vital for several areas like development of new
cost-effective technologies for preservation and packaging of food products,
development of innovative products using new technologies and use of energy-efficient
processing. The minister also said that special emphasis would be given to train farmers
and other stakeholders. The ministry plans to train and empower five lakh women
entrepreneurs, at least 1,CCC women from each of the :,CCC parliamentary constituencies
of %ndia, thereby the intent is to create :, CC,CCC women entrepreneurs in the food
processing sector.
QThe customer awareness in %ndia is high. TodayOs discerning clientele
seeks authentic food. However, they still prefer simple plate presentation. 2ne important
development is that the hotels are getting severe competition from the standalone
restaurants. Thus, the hotels will need to rework on their price points to be offered.
Hotels cannot operate on the five-star delu/e margins and will be compelled to
rationali"e their pricing. ;esides, foreign travelers want to try local cuisine. Thus 5+;
outlets within the hotels need to offer authentic and innovative recipes,Q said nural
;havnagar, Feneral Manager, e Royal Meridien, Mumbai. 4ontrary to serving
authentic gourmet fare 0both %ndian and international cuisines within hotels, the
government is keen to make traditional %ndian food available in overseas markets
through preservation and packaging. ikewise, research will be encouraged in
perishables such as fruits, vegetables, dairy products, meat, poultry products, fish and
marine products.
ACCEPTANCE AND FUTURE
5ood service industry professionals opine that the product e/pectations
have increased from institutional clients, suppliers and retailers, especially with regards
to the new technology that augments itself within the food processing sector. 5ood
service players find it relatively easier to gain ground, now, within the market, thanks to
the spurt of trade shows and e/hibitions, which showcase the latest offerings within the
5+; sector. Q% believe there is a paradigm shift in the way end consumers and the
industry perceives the food processing industry. 5or e/ample, we have observed that
people are willing to accept processed fro"en foods now. few institutional players have
also changed7modified their style of operations, food preparation and service to match
the prere'uisites of processed food. 2ne cannot rely on the seasonal availability of
certain e/otic fruits and vegetables, hence, fro"en foods serve as the most ideal option
6=
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 48/85
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 49/85
own less than five acres of land while over <3 per cent of farmers control less than *.:
acres of land bank.
#hile contract farming has not been allowed by the government officially,
private companies have been entering into contracts with farmers to grow the agricultural
commodities of the former$s choice. %n some cases, 'uality seeds, fertili"ers, pesticides
and irrigation e'uipment are availed by the company on a condition to supply the output
to the company. 5armers en&oy premium over market price of the produce from the
company.
(However, the law is silent on the issue whether to allow corporate$ into contract
farming or not,) said ;egin >inha, pro&ect director of J;M %ndia, an organi"er of events
on food processing sector.
;harat oshi, president of the ;ombay 4hamber of 4ommerce and %ndustry,
said, (;arring *CC<-C= when agri sector growth surpassed the target of 6 per cent, the
government has never achieved even half of that. Hence, there is an urgent need to raise
domestic production of agricultural products to meet the rising demand.
t a time when land bank is shrinking, better utili"ation of farm
techni'ues including multiple cropping, mechani"ation of tilling, sowing, harvesting and
post-harvest management for reducing agri output loss, can enhance availability of farm
produce to feed growing population. ccording to an estimate, %ndia loses agri
commodities worth Rs 33,CCC crore due to poor post-harvest management practices.
6A
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 50/85
COMPAN3 PROFI2E
ORGANISATION STRUCTURE OF A.P. FOODS,
INTRODUCTION,
.!. 5oods is a Fovt. of .!. Enterprise functioning under the auspices of .!. Dutrition
4ouncil a >ociety which was setup in the year 1A=< with the assistance of 4RE +
JD%4E5 and F2% for producing and supply of Dutrition 5oods to Malnourished >chool
going, per school children, pregnant women and lactation mothers.
E(O2UTION,
>urveys conducted in different parts of the country including the state of ! on
comprehensive diet and nutrition by the Dational %nstitute of Dutrition and Dational
%nstitute of Monitoring ;ureau found that there is a protein and calorie mal-nutrition
widely among the pre-school children, lactating mothers and pregnant women belonging
:C
GO(ERNING
BODY
GENERAL (Addl.Charge)
HQ.
LABORATORIES (37) He)1, Director
PERFORANCEAPPRAISALBOARD
RESEARCHCO!NCIL
AD"ISORYBOARD
ANAGEENTCO!NCIL
SOCIET3President: PM
Vice president: M (S&T)Members
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 51/85
to the socioeconomic status of the population and this was also linked with poverty. Mal-
nutrition may be due to the deficiency of proteins, calories, certain micro-Dutrients like
essential vitamins and minerals. Thus for combating the problem of mal-nutrition in the
year of 1A=1 the Fovernment of .! decided to establish a central kitchen factory to
manufacturer Re)10 To E)t "RET% food appro/imately 1, ::,CCC primary school going
children in districts of Telangana in cooperation with 4RE at Hyderabad. The total
estimated cost of factory was Rs.A1, 1<AA3 of which, the shares of 4RE and >tate
Fovernment were Rs.=13<, *A6 and Rs.1:, @C,<<A respectively. The Fovt.of..!
considered that a society with the title of ANDHRA PRADESH CHI2D
NUTRITIONA2 CONCI2 be got registered under .! Telangana rea !ublic >ocieties
ct 0ct, 13:C 5asali, so that the administrative affairs of the 5actory might be run by
the >ociety wide F.2 Ms. Do.:*< Education epartment t.C=-C<-1A=3.
Foverning council was also constituted to look after the affairs of the
factory7organi"ation. uring 1A=< with the ob&ect to provide and e/tend facilities for
supply of nutritious food to the ;eneficiaries to create raw-materials pre-processing and
food procession capacity with the assistance 5rom Fovt. constituted other %nternational
agencies. The Fovt. constituted another council namely A.P.NUTRITION
COUNCI2 and a governing board with representation of the government of .! and
%ndia.
The council was registered in the year 1A=<, under .! 0Telangana area public societies
ct 0ct-%. 13:C 5asali, as a registered society.
;y the resolution t.Ce-C6-1A@1 ANDHRA PRADESH CHI2D NUTRITION
COUNCI2 #as merged with the A.P.NUTRITION COUNCI2.
;y the factory is uni'ue and is one of the biggest food procession units is sia for the
!roduction of nutritious food supplements and is also uni'ue in having large scale
continuous defeated 5rying unit for the production of noodles systematically, untouched
by hand from raw-materials stage. To the finished product which is filled, packed and
stacked.
uring the resolution 1A@6 A.P.NUTRITION COUNCI2 the name of the factory
was 4hanged to REPRON FACTOR3. Even though, there is no change in aims and
ob&ectives of the 4ompany 02riginal.
:1
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 52/85
%n the year of 1A@< the factory was declared as !ublic Enterprise vides F.2.RT. Do.1=@<
F 0!E.1 ept. t.1*-C:-1A@<. This decision of the Fove. Helped the factory due to
periodic reviews, !rofessional guidance through !ublic Enterprises Management ;oard.
GO(ERNING OD3
ndhra !radesh Dutrition 4ouncil is managed by an E/ecutive 4ommittee which is
constituted by the following members8
1. !rincipal >ecretaryS >ecretary to the Fovernment of ndhra !radesh, 0e/.-
2fficio who is in charge of Dutrition, who shall also be the !resident of the E/ecutive
4ommittee.
*. !rincipal >ecretary, 5inance and planning epartment.
3. !rincipal >ecretary, Municipal and Jrban evelopment uthority epartment.
6. >ecretary, >ocial #elfare epartment.
:. 9oint >ecretary or his nominee 0e/-officio, epartment of #omen and 4hild
evelopment, Ministry of Human Resource evelopment in the Fovernment of %ndia.
<. Technical dvisor or his nominee 0e/-officio, epartment of #omen and 4hild
evelopment, food and Dutrition ;oard in the Fovernment of %ndia.
=. irector 0e/-officio, #omen$s #elfare and 4hild #elfare epartment,
Hyderabad.
@. Managing irector, ndhra !radesh 5oods, who shall be the Member->ecretary
of the 4ommittee.
#e can observe from the above that the 5actory is managed by highly competent %>
2fficers and the day to day running of the 5actory is bestowed with the Managing
irector, who himself7herself is an %> 2fficer.
O'ECTI(ES
ndhra !radesh Dutrition 4ouncil is an association formed under the ndhra !radesh
0Telangana rea !ublic >ocieties Registration ct, 13 :25asli 0ct 1 of 13: 25.
The ob&ects for which the ssociation is formed are8
:*
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 53/85
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 54/85
MISSION,
• To serve poor undernourished underprivileged group of women and children.
•5acilitating the implementation of ICDS pro&ects and other Fovt schemes.
• 4ontinue to pursue food production wherever commercially viable market is
available and leading the position as a best food manufacturing unit in the public
sector in the country.
• >imultaneously to go all out to e/pand progressively the diversification
programmes of food manufacturing and pro&ect the company to convert and
sustain as a viable corporate body.
PRODUCTION SUPP2IES & SURP2US FOR 2AST = 3EARS
:6
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 55/85
Ditribution
.!.5oods supply Ready-to-Eat Dutritious foods to beneficiary departments of
Fovernment and the activity of dispatching 7 distributing these foods manufactured at
our factory is the &ob of istribution >ection.
!resently, we are supplying foods to two departments of the >tate Fovernment vi".,
01 4ommissioner ate 7 irectorate of #omen evelopment and 4hild #elfare and 0*
4ommissioner ate7irectorate of Municipal dministration.
#% Commiioner )te o+ 4D & C4 De)rtment,-
Jnder this beneficiary department we have to supply re'uired 'uantities of foods up to
%4> pro&ects level, making transportation arrangements by floating annual tenders.
The annual supply advice is given by the epartment prior to beginning of eachfinancial year along with number of schemes under which foods are to be supplied, list
of %4> pro&ects, number of #4s, ration si"e for each category of beneficiaries,
composition of each #4 and also any other norms.
fter we receive this supply advice, we arrive at the monthly and annual re'uirement
and types of food re'uired to be supplied to various pro&ects and will inform to
!roduction, Raw material purchase and 5inance + ccounts departments for doing
needful from their side.
::
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 56/85
2nce the feeding year starts, we would prepare indents for vehicles on respective
transporters on daily basis on pro&ect-wise. The finished product stocks available every
day morning will be informed by !roduction #ing and accordingly the loading and
dispatch of vehicles to respective pro&ects are planned.
a 5actory way bill 0elivery 4hillan in 'uadruplicate 2naway bill for >D! food
consignment in different series of numbers per each lorry per each station will be issued.
b 4ommercial Ta/ way bill which is supplied by the 4T epartment will be issued
along with #eigh ;ill for every station.
c Fate-pass for internal security check in duplicate.
Transporter-wise foods dispatches made are also entered in the registers meant for the
purpose to monitor the arrival of the food receipt acknowledgements from the pro&ects
for two purposes.
#e receive re'uests for early supplies and postponements of supplies from several
pro&ects over phone, telegrams and letters, which are noted down in the pro&ect-wise
ledgers for regulating the food supplies to respective pro&ects from time to time.
t the end of every day, daily food dispatch reports are prepared pro&ect-wise,
programmed-wise, transporter-wise and also upon completion of every month,
dispatches and consolidated monthly reports will be prepared for onward submission to
irector, #omen evelopment 4hild #elfare and irector, Municipal dministration.
Jpon receipt of the #ay ;ill acknowledgement along with 5reight ;ills, the payment
proposals for freight charges will be scrutini"ed in all respects, then those bills forwarded
to 5inance + ccounts for further verification and onward submission to M for
approval. %f any defective #ay ;ills are received from the transporters that will be sent
back and get proper #ay ;ill.
The original #ay ;ills are being sorted out separately by taking Kero/ copies of
the same. The original #ay ;ills are handed over to 5inance + ccounts for billing
towards reimbursement of food cost from beneficiary department.
Function
1 Maintaining !ersonal 5iles + >ervice Registers of all employees.
* ook after >ecurity arrangements of the 2rgani"ation through >pecial !rotection
5orce and !rivate >ecurity >ervices for isage site.
3 Running >ubsidi"ed 4anteen for employees in the premises of .!. 5oods.
:<
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 57/85
6 4overage of %nsurance for !lant + Machinery, ;uildings, ehicles, Raw material,
5urniture + 5i/tures and F!! for employees.
: >ponsoring employees to the seminar7workshops7training programmers etc.
< Maintaining ttendance of all employees, leave records + controlling Time 2ffice.
= Maintaining E>% records of all employees and checking of E>% remittances made by
abor 4ontractors engaged for day to day business of the 2rgani"ation.
@ Recruitment of employees, apprenticeship trainees, promotions, disciplinary actions,
transfers etc. nd appointment of deputationists.
A !rocurement of 2ffice e'uipment maintenance, stationery, uniform for employees etc.
1C >anction of Medical claims, T4, 4hildren Education dvance and concession,
5estival dvance, Telephone bills, Dews papers, Maga"ine, T- claims
and nnual Frade %ncrement to the employees etc.
4e*+)re me)ure un1ert)9en +or Em*o0ee
Pro1uction 2in9e1 Incenti/e, Rs. *:C7- per MT over + above production of :,*:C
MTs are being paid U=CN for production staff and 3CN for non-production staff every
month.
C)nteen +)ci*it0 5it7 @ ubi10, !roviding one time Tiffin, one time full meal 7
bread 0for night shift employees and two times tea at the cost of Rs.67- per person per
day. Egg provided twice in a week for each employee.
Uni+orm, * pairs of dress, 3 pairs of socks, 1 pair of shoe and a cap per year are
provided to male employees. 3 >aris, 1 pair of chapel and a cap per year are provided to
female employees. >titching 4harges Rs.6CC7- per pair for male employees + Rs.1CC7-
for female employees.
4)7in! A**o5)nce, Rs.*CC7- and one carbolic soap per month is given to each
employee.
Con/e0)nce A**o5)nce, 4ost of !etrol U :C ars for 6 wheelers and U *: ars for
* wheelers per month is reimbursed sub&ect to *C days attendance. 5or the employees
attending to office by bus, Rs.66: per month is paid. 1< ets of petrol cost was
considered to the employees whose basic pay of Rs.6@*: below. 16 ts of petrol cost
also e/tended to 4asual aborer 0MM#-4 and Rs.66:7- 0;us !ass is e/tended to
Hamalies.
Me1ic)* Reimburement, Employees drawing Rs.1C, CCC7- or below are covered
under E>%. Employees not covered by E>% are reimbursed Rs.*.CC laky as per
F.2.Ms.Do.1C: dt.CA-C6-*CC= is reimbursed in case of ma&or ailments such as idney
:=
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 58/85
transplantation, ;ypass >urgery, Deuron surgery, 4ancer, Etc. Rs.3CCC7- was sanctioned
towards reimbursement of medical e/penses U*:C7- per month along with salary.
S7i+t A**o5)nce,
; >hift8 sst. >up. + above cadre - Rs.6:.CC, for others Rs.*:
4 >hift8 sst. >up. + above cadre - Rs.:C.CC, for others Rs.3=
Ro)ter A**o5)nce, Rs.:C7- per shift.
Steerin! A**o5)nce, Rs.1:7- per day.
A**o5)nce +or re)r)tion o+ (it)min Premi6, R.:7- per shift.
2unc7 A**o5)nce, Rs.6C7- per day.
M)c7ine A**o5)nce, R.#7- per month to every employee.
Comuter A**o5)nce, Rs.*CC7- per month for the ssistants in office side as per
F.2.
C7)99i Oer)tor A**o5)nce ,Rs.1:7- per shift.
E1uc)tion)* A1/)nce, Rs.:CCC7- for eligible employees every year.
M)rri)!e A1/)nce, Rs.3C, CCC7- for male employees 0>elf7son marriage and
Rs.:C, CCC7- for female employees 0self7daughter marriage. Rs.1, CCC7- also sanctioned
as a gift to marriage of employee.
Grou Inur)nce, Jnder this policy Rs.1 lakh compensation in case of accidental
death and in the event of in&ury compensation is fi/ed by %nsurance 4ompany.
Gr)tuit0 2e)/e Enc)7ment EPF )n1 ESI, s per relevant cts.
Di)rie, Every year the iaries are being provided to all employees.
Funer)* E6ene, 2ne month gross salary for permanent employee + Rs. 1C,CCC7-
for 4asual abor.
C7i*1ren E1uc)tion conceion, Rs.1CC7- for F + JF and Rs.:CC7- for 1st
class to 1Cth class.
Fin)nce
1. .!. 5oods is a >ociety Registered under >ection 1*0a of %ncome Ta/ ct
1A<1.
*. .!. 5oods is following accrual method of ccounting. ;eing service oriented
organi"ation .!. 5oods is preparing %ncome + E/penditure account and ;alance
>heet.
:@
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 59/85
3. The %ncome over E/penditure i.e. >urplus is being accumulated towards capital
E/penditure replacement of machinery e/pansion, moderni"ation and
diversification etc.,
CAPITA2 FUND,
The 4apital 5und means the value of ssets donated by 4RE, JD%4E5
4apital grant received from Fovt. of .!. and the !lant + Machinery, ;uildings
erected with accumulated surplus amount.
0a .!. %ndustrial %nfrastructure 4orporation donated 1:.6< acres of
land at Dacharam % to .!. 5oods during the year 1A=3. >ubse'uently, during the
year 1A@: .!. foods purchased 3.*A acres of land valuing Rs. A.331 lacks at
Fa"uwaka %ndustrial Estate, i"ag and during the year 1A@=, admeasuring 6.6C=
acres of land which is ad&acent to .!. 5oods was also purchased at cost a of
Rs.:.A== laths.
0b uring period 1A=6-1A=@ 4RE an %nternational 2rgani"ation has
donated !lant + Machinery, ;uildings, ab e'uipments and ehicles valuing Rs. =6.A6@
laths.
0c uring 1A@C-@1JD%4E5 and %nternational
2rgani"ation has donated ;uildings, !lant + Machinery and >pares. >ubse'uently, some
more spare are received from JD%4E5 during the period 1A@*[email protected]
total value of ssets donated by JD%4E5 works out to Rs. 13:.ACC lacks.
0d Fovt. of .!. has provided a capital grant of Rs*:.16:lacks during the period 1A==-
1A@1.
0e >ubse'uently,
.!. 5oods have erected utomatic Energy 5ood !lant, >oya !lant, 4omputeri"ed E/tru
sion !lant, and Effluent Treatment !lant andHot5ood !lantwith its own funds i.e.5rom the accumulated surplus.
: D2 EBJ%TG8
< epreciation is provided on 5i/ed ssets on return down value method at the rates
provided in the %ncome Ta/ ct 1A<1.
= %nventories are valued at cost by following 5%52 Method.
@ .!. 5oods does not receive ;udget from >tate7 4entral Foats directly .!.
5oods manufacture and supply Ready-To-Eat Dutritious food under Fovt. feeding
:A
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 60/85
programmers to Fovt. departments such as irector of #omen + 4hild #elfare
+ irector of Municipal dministration. The costs of supplies are reimbursed by
those departments from their budgetary allocation.
A .!. 5oods prepares budget estimates every year for the activities to be
under taken. ccordingly, ;udgetary 4ontrol >ystem is followed.
STATUS OF AUDIT
St)tutor0 Au1it +or t7e 0e)r B@-$ i com*ete1.
<C
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 61/85
CHAPTER-I(&(
DATA ANA23SIS AND
INTERPRETATIONS
<1
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 62/85
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 63/85
B. Doe 0our or!)ni)tion ro/i1e t7e me1ic)*& 7e)*t7 inur)nce er/ice
Otion No. o+ reon1ent o+ reon1ent
0e
;@ $=
No B ;
INERPRATATION
5rom the analysis A<N get medical health insurance services.6Nemployee no to have
conclusion is A<Nemployee have medical health insurance services.
:. I t7ere )n0 )0 re*)te1 !rie/)nce in 0our or!)ni)tion
<3
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 64/85
Otion No. o+ reon1ent o+ reon1ent
0e ;
@
no
#
B
INERPRATATION
5rom the above pie chart @C N of the respondents face pay related grieviences
;. Ho5 i 0our cutomer )ti+)ction incenti/e
<6
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 65/85
otion No. o+ reon1ent o+ reon1ent
(er0 )ti+ie1 < #
)ti+ie1 #< :
A/er)!e B ;
oor # B
INERPRATATION,
5rom the analysis 1CN are very satisfied, 3CNsatisfied, 6CNavarage and *CNpoor.it
conclude that 6CN employees are average with the 4ustomer satisfaction incentives.
<. 47ic7 t0e o+ )0 0tem 0ou 5ou*1 *i9e to re+er
<:
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 66/85
otion No. o+ reon1ent o+ reon1ent
()ri)b*e )0 0tem
Fi6e1 )0 0tem
< #
INERPRATATION
5rom the above analysis 1CC N of the employees are interested in fi/ed pay system.
=. Ho5 )ti+ie1 )re 0ou 5it7 t7e )nnu)* )0 ro** comonent i.e. 5it7 me)*
/ouc7er *e)/e tr)/e* )**o5)nce eci)* )**o5)nce )nnu)* bonue incenti/e
me1ic)* & ot7er reimburement etc
<<
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 67/85
otion No. o+ reon1ent o+ reon1ent
Outt)n1in! ? #;
Abo/e )/er)!e :< ?
A/er)!e # B
e*o5 )/er)!e < #
oor # B
INERPRATATION
5rom the analysis 1Npoor, 16Noutstanding, :Nbelow average, 1CNaverage, =CNabove
average. %t conclude that =CN are satisfied their payroll components.
?. Do 0ou !et /)c)tion )0
otion No. o+ reon1ent o+ reon1ent
<=
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 68/85
0e
;@ $=
no
B
;
INERPRATATION
5rom the above pie chart A< N of the respondents agree that they get vacation pay.
@. Do 0ou !et comen)tion remium on o/ertime )0
otion No. o+ reon1ent o+ reon1ent
<@
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 69/85
0e <
#
no
INERPRATATION
5rom the analysis 1CCN are get premium compensation, it conclude means it every one
eligible person get compensation on over time
$. I+ 0e 7o5 )ti+ie1 )bout OT )0
<A
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 70/85
INERPRATATION
5rom the analysis *CN are very satisfied, <CNsatisfied, 1CNavarage, and 1CNpoor.it
conclude that <CN employees are average with the satisfaction on overtime pays
incentives.
otion No. o+ reon1ent o+ reon1ent
(er0 )ti+ie1 # B
)ti+ie1 : =
A/er)!e < #
oor <
#
=C
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 71/85
#. Ho5 1o 0ou +in1 0our )0 ro** reort
otion No. o+ reon1ent o+ reon1ent
Out t)n1in! < #
Abo/e )/er)!e #< :
A/er)!e #< :
e*o5 )/er)!e # B
oor < #
INERPRATATION
5rom the analysis 1CN are outstanding, 1CNabove average, 3CNaverage*CNbelow
average, and 1CNpoor. %t conclude that 3CN employees are average with the reading of
payroll reports.
=1
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 72/85
##. Ho5 )ti+ie1 )re 0ou 5it7 t7e merit er+orm)nce )0 0tem.
otion No. o+ reon1ent o+ reon1ent
(er0 )ti+ie1 #< :
)ti+ie1 B ;
A/er)!e # B
oor < #
INERPRATATION
5rom the analysis 3CN are very satisfied, 6CNsatisfied, *CNavarage, and 1CNpoor.it
conclude that 6CN employees are satisfied with the merit performance pay system.
#B. Are 0ou )5)re o+ current em*o0ment t)titic "CES%
=*
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 73/85
otion No. o+ reon1ent o+ reon1ent
0e <
<
no
;< $<
INERPRATATION
5rom the analysis A:Nemployees are not aware of current employee
statics,:Nemployees know the 4E> conclude that A:Nemployees are not known of
4E>.
#:. 47)t t0e o+ incenti/e 0ou !et
=3
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 74/85
otion No. o+ reon1ent o+ reon1ent
2on! -term
#<
:
S7ort -term :< ?
INERPRATATION
5rom the analysis =CN of employees are getting short term incentives .3CNare long term
incentives. %t conclude =CN get long term incentives.
#;. Are t7e )0 1eciion oen & tr)n)rent to )** t7e em*o0ee.
otion No. o+ reon1ent o+ reon1ent
=6
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 75/85
0e ;<
$
no
<
#
INERPRATATION
5rom the above pie chart ma&ority of the respondents 0 ie A: N agree that the pay
decision is open and transparent to all the employees.
#<. Doe 0our or!)ni)tion enJo0 t7e bene+it o+ outourcin! t7e )0ro**
otion No. o+ reon1ent o+ reon1ent
=:
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 76/85
0e
#
no <
INERPRATATION
5rom the analysis 1CCNemployees don$t have outsourcing payroll system.
#=. Do 0ou +ee* ri1e to 5or9 5it7 t7i or!)ni)tion
otion No. o+ reon1ent o+ reon1ent
=<
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 77/85
0e ;<
$
no
<
<
INERPRATATION
5rom the analysis.ACNemployes feel pride to work in these organi"ation rest of only
1CN nither7nor it.
==
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 78/85
CHAPTER-(I
FINDINGS
SUGGESTIONS
&
CONC2USION
=@
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 79/85
FINDINGS
1. The employees in . !. foods are paid according to market price, incentives are
provided with other fringe benefits like medical and health insurance.
*. 5rom the study it is found that most of the employees are interested in fi/ed pay
system and en&oy the payroll components provided by the organi"ation.
3. 5rom the study it is found that most of the employees are satisfied with the
compensation provided for their over time.
6. Most of the employees agree that payroll reports are easy to understand.
:. Most of the employees feel that incentives should be based on short term performance and they en&oy various incentives like merit performance.
<. The employees feel proud to work %n .!.foods and like their pay decision as they
are open and transparent.
.
=A
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 80/85
SUGGESTIONS
ccording to the old records and the study conducted by me, the .!
522> has a good hr payroll management and very good outputs
%f we see the old records of e/ternal production flow it has been gradually
increased from the year *CC6 to *CC@
The number of production items has been gradually increasing.
;ut, from my study % came to know that, some of the supporting staff and administrative
staff are not aware of training programs. %f some training program is provided to the
employees they can manage the work very efficiently.
s of my research need to put more activities in inventory to food items %
suggest to8
%ncrease the research and development department. Most of the
supporting staff and administrators are not satisfied with scope of creativity. %f the &ob is
creative then only the employees get more interest on their &ob. They can innovate new
things in their &ob. Their creativity will be improved in saplings and production.
!erformance appraisal system maintained by .! 522> should be
rational because it is a !R2J4T%2D oriented company where performance is very
much important.
.! foods maintain the huge level of man power for production. They
hardly maintain hr activity at all level but in the scene most of employees are happy with
hr activity, specially in hr payroll system .! 522> hr management maintains good hr
payroll policies but most employees need to interact to hr management many of the
employees not use the company providing benefits.
@C
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 81/85
CONC2USION
;y doing pro&ect work in An17r) Pr)1e7 Foo1 in the area of HR
PA3RO22 MANAGEMENT measures. % got an opportunity to study how these
activities are taken up especially in public sector.
s far the pay roll are concerned, follows the most of the rules +
regulations framed by the Fovernment under various acts and regulations.
5rom the study % found that most of the employees are satisfied with the
payroll components. 5rom the above study % also found that some of the employees feel
incentives should be based on short term performance and merit performance. 5inally %
conclude that employees feel proud to work in .!.522> and like their pay decisions
as they are open and transparent.
@1
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 82/85
ANNEURE
HR PA3RO22 MANAGEMENT OF AP FOODS
KUESTIONNAIRE
PA3RO22 MANAGEMENT
Employee$s name8 Employee$s positions8
>upervisor$s name8 Review of period8
#. Do 0ou !et m)r9et b)e1 )0
Ges V Do V
B. Doe 0our or!)ni)tion ro/i1e t7e me1ic)*& 7e)*t7 inur)nce er/ice
Ges V Do V
:. I t7ere )n0 )0 re*)te1 !rie/)nce in 0our or!)ni)tion
Ges V Do V
;. Do 0ou !et cutomer )ti+)ction incenti/e
a. outstanding b. above average
c. average d. below average e. poor
<. 47ic7 t0e o+ )0 0tem 0ou 5ou*1 *i9e to re+er
@*
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 83/85
a ariable pay system b 5i/ed pay system
=.Ho5 )ti+ie1 )re 0ou 5it7 t7e )nnu)* )0 ro** comonent i.e5it7 me)* /ouc7er
*e)/e tr)/e* )**o5)nce eci)* )**o5)nce )nnu)*
bonueincenti/eme1ic)*&ot7er reimburement etc
a. outstanding b. above average c. average
d. below average e. poor
?. Do 0ou !et /)c)tion )0
Ges V Do V
@. Do 0ou !et comen)tion remium on o/er time )0
Ges V Do V
$. Ho5 )ti+ie1 )bout o/er time )0
a. ery satisfied b. satisfied c. issatisfied d. poor
#. Ho5 )ti+ie1 )re 0ou 5it7 t7e e)e o+ re)1in! 0our )0ro** reort
a. outstanding b. above average c. average
d. below average e. poor
##. Ho5 )ti+ie1 )re 0ou 5it7 t7e merit er+orm)nce )0 0tem.
a. ery satisfied b. issatisfied
#B. Are 0ou )5)re o+ current em*o0ment t)titic "CES%
Ges V Do V
#:. 47)t t0e o+ incenti/e 0ou !et
@3
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 84/85
ong-term V b short term V
#;. Are t7e )0 1eciion oen tr)n)rent to )** t7e em*o0ee .
Ges V Do V
#<. Doe 0our or!)ni)tion enJo0 t7e bene+it o+ outourcin! t7e )0ro**
Ges V Do V
#=. Do 0ou +ee* ri1e to 5or9 5it7 t7i or!)ni)tion
Ges V Do V
@6
8/10/2019 pay roll-ap foods
http://slidepdf.com/reader/full/pay-roll-ap-foods 85/85