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Timeliness in paying payroll taxes One of the primary tasks of the supplier is to pay all payroll taxes on behalf of the company This greatly reduces the labor and risk of penalties for nonpayment by the company It is a very easy measurement to track, for the government will notify the company of any late payments If there are no notifications, then the supplier has filed tax payments at the appropriate times The measurement is to divide the total number of missed tax payments by the number of payrolls per year to determine the average timeliness in paying payroll taxes Transaction fees per person A payroll supplier s services are billed as a mix of per-person costs and fixed costs that are not linked to headcount The bulk of these fees is based on per-person costs, however, and is therefore an excellent way to determine the per-unit cost of this service Most payroll providers send out highly detailed billing statements after each payroll, so the information used to derive this measurement is easily obtained To calculate it, summarize all costs per payroll for each person for whom a paycheck was created This may include fees for check preparation, check stuffing, extra calculations for vacations or 401k deductions, and direct deposits All of these per-person fees should be compiled when deriving the transaction fee per person The total fees are then divided by the total number of employees paid in the period to come up with the per-person amount If a company has different payrolls of different lengths (eg, once a week or twice a month), the costs should be annualized to properly account for the costs of all payrolls Proportion of fees for extra services A payroll supplier likes to gain business by charging low fees for basic payroll processing services, since companies make the decision to use suppliers based on these initial fees The suppliers then charge exceedingly high rates for all additional services, which companies ask for after they have enrolled with the supplier and are locked in One should separate these extra costs from the baseline fees to gain an understanding of incremental costs The calculation should be the total additional fees per reporting period, divided by the total fees during that period Proportion of payrolls delivered to correct locations One service provided by payroll suppliers is guaranteed delivery of payrolls to the company s various locations by payday, usually using overnight mail delivery If a payroll is sent to the wrong location or lost, this causes major personnel problems (since employees are not being paid), and therefore should be measured The measurement is to summarize all instances when payroll was incorrectly delivered and to divide this by the total number of payroll deliveries in the reporting period There is never a problem with collecting the information for the missing payrolls company employees will bring this information to your attention very quickly.

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which are useful for any concurrent program manipulating data (nearly all of them) and Data and Task Parallelism in 1 3, which illustrates common uses of parallelism In addition to careful testing, following common practices can help reduce the occurrence of concurrency errors

Table 713 c 10 20 30 40 50 60 70 80 90 100 E(Y ) 991089 198218 297327 396436 495545 594653 693762 792871 891980 991089

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Surveys, Vol 3, No 2 ( 971 )

Outsourcing the payroll function usually means that the payroll processing has been shifted to an outside entity, while the payroll data collection and inputting

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chores are still conducted internally This means that at least some portion of a company s payroll staff, and its management, will be retained after the shift to an outsourcing arrangement has occurred The manager will probably be a payroll supervisor or assistant controller, though the controller may be directly responsible for this area in smaller organizations Though the manager of the payroll function will probably still be on staff, his or her job description will change to some extent Responsibility for data collection and inputting, as well as distribution of paychecks, will remain unchanged Responsibility for payroll processing will shift from a hands-on role to an examination of the payroll documents returned by the payroll supplier to ensure that processing has been completed and is accurate The supervisor must also ensure that the supplier is billing the company for services rendered at price levels that were agreed upon in the original contract, and should be the lead person in later negotiations if the supplier wishes to increase its prices The company s account will be assigned to a salesperson or technical consultant within the payroll supplier The company s payroll supervisor should meet with this person from time to time to discuss ongoing issues, training needs for the company s staff, and any prospective changes in the supplier s staff that have been assigned to the company s account In short, there is still a strong need for supervision of the payroll function within a company, though the responsibilities assigned to this position will shift away from payroll processing and towards monitoring of supplier activities and performance

Computer, Vol 26, No 7 ( 993)

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