PAYROLL AND PERSONNEL CYCLE CHART
Step 5
Step 5
Step 4
Step 4
Step 3
Step 3
Step 1
Step 1
Step 2
Step 2

Journals needed for this cycle is the payroll journal and the general journal. In this cycle, transactions such as payroll taxes are checked to make sure they are deducted and remitted to the appropriate agency, and that payroll is accrued.
The payroll and personnel cycle begins with the hiring of personnel and ends with payment to the employees for the services performed and to the government and other institutions for the withheld and accrued payroll taxes and benefits
Step 1 - An employee is hired;Updating the payroll master file, personnel records are accumulated.
Updating the payroll master file includes changes such as: 1) new hires, 2) terminations, 3) changes in pay rates, and 4) changes in discretionary withholdings.
When an individu been hired in HICOM-Teck See, that person must fill in the individual detail (personal detail) including payment rate authorised form and that person must sigh the offer letter that given by the company to shown that the person agree to work in the company and follow all the rules in HICOM-Teck See company. All the information and detail of the worker in HICOM-Teck See been kept in the master files. It is important that all payroll changes are entered in a timely manner and are properly reflected in the next pay period.

Step 2 - The employee works for the company; labour hours are accumulated.
HICOM-Teck See use thumb-print to monitor the labour hour of their staff. They have 2 gate, there is one for staff to scan their thumb-print for in, and another gate is for out.

In each department, management may accumulate labour charged to jobs, processes, activities, or cost centers In HICOM-Teck See, the have a probation period for new employee. Hiring unqualified employees can increase