CHAPTER ONE

1.0 INTRODUCTION

1.1 BACKGROUND OF THE STUDY

A payroll is a company's list or records of its employees, which is often used to refer to the total amount
of money that a company pays to its employees. The process refers to the process of administration of a
company’s financial records. This includes details of the employer’s salaries, incentives, bonuses,
deductions and net pay. It also organizes and arranges all the tasks of employee payment and the filing of
employee tasks. These tasks may include keeping track of hours, calculating wages, withholding taxes
and deductions, printing and delivering checks and paying employment taxes to the government. Payroll
software plays several roles for the user, the employees and the company, such as: giving you supper easy
ways to manage employee calendar (e.g, sick leave, absences and overtime), gives you latest tax updates,
notifying you when the updates arrive, allows you to quickly and easily generate payslips for all your
employees and so on. Payroll also makes deductions from employees’ wages for taxes, wage
garnishment, health and life insurance, spending accounts and retirement investments. Payroll works with
the accounting department to ensure that wage deductions and other payroll expenses are paid and
properly reported.

A company regardless of the number of workers they employ, must maintain all records pertaining to
payroll to payroll taxes (income tax withholding, social security and Federal unemployment tax). It is
imperative that an employer maintains and keeps these records as dictated by the law Kyle Edwards,
(2011) and pays the employees on time. According to Neil A.G McPhie and Barbara J. Sapin (2006).
failure of a company to pay salaries on time or any unnecessary delays can cause employees to question
the financial stability of the company.

1.2 Objective of Study

The main objectives of this research are

1. To develop a payroll management system that will automate current system to make it error free,
require less time to train and use, and also ensure prompt payment of salaries.
2. to incorporate a system that accurately stores employee data and retrieves payment history when
needed,

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1.3 Motivation

Manual systems of payroll always put pressure on people to be correct in all aspect of their work. With
manual systems the level of service is dependent on individuals and this puts a requirement on
management to run training continuously for staff to keep them motivated and to ensure they are
following the correct procedures. It can be all too easy to accidentally switch details and end up with
inconsistency in data entry or in hand written orders. This has the effect of not just causing problems with
customer service but also making information unable be used for reporting or finding trends with data
discovery. Reporting and checking that data is also a problem and can be time consuming and expensive.

Other problems caused by the manual payroll system are:

Inconsistency in data entry, room for errors, mis keying information. Large ongoing staff training cost.
System is dependent on good individuals. Overpayment/Underpayment of salaries. Reduction in sharing
information and customer services. Time consuming and costly to produce reports. Delay in payment of
staff salaries because too much time is spent in preparation of the payroll. Lack of security of data.
Duplication of data entry.

1.4 Methodology

This part of the study presents the materials and methods used to conduct the study. It includes project

design, project development, conceptual model of the study, and statistical treatment.

The model driven development (MDD) is adopted because the MDD methodology is suitable for the
payroll management system. The Model Driven Development (MDD) methodology consists of seven
phases like investigation phase, analysis of problem, requirement phase, decision analysis, Designs,
Construction phase and implementation phase. The MDD methodology plays an important role in the
success of the payroll project.

The MDD methodology approach emphasizes the drawing of models in order to

1. Visualize and analyze problems of payroll management system

2. Define requirements of the organization
3. Design the information system for the organization

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The proposed system will be a desktop application to be installed on dedicated computer at the Admin
office of the Ondo State Civil Service Commission. The proposed system uses C sharp (C#) programming
language to write the code of the payroll management system.

The functional requirements of the proposed system include:

i. The system should be able to validate all user input and respond to errors appropriately.
ii. The system should enforce the policy of non-multiple users of an account using standard
authentication processes.
iii. The system should allow users to create and maintain staff details and also be able to prevent
staff from accessing the system.
iv. The system should allow for secure financial transactions as related to staff payment.
v. The system should be able to track insecure penetrations and prevent unauthorized intrusions.

Consultation was made to the administration department of the Ondo State Civil Service Commission for
which the system is being developed. This consultation was for the purpose of studying the system in
detail to understand its functionality and requirement in the new system and probably introduce new
features that will establish an improved system. Various tables were designed showing the data to be
captured, the flow chart system for the program was developed. From this flow chart, the software
program for the data capture of each employee was developed and test run in order to make sure it
performs the function for which it was so developed.

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1.5 Significance of the study

The study will aid in reducing errors, fraud, increase speed and also aid growth in organizations if
successfully implemented. Manual payroll systems in organizations will be totally eliminated with this
computerized system in place. The study will also serve as a guide to other student researchers who may
want to conduct further research on the subject matter. Findings and recommendations from this system
will aid in developing newer versions to serve optimally.

1.6 Scope/limitation of the study

The scope of this study is centered on the design and implementation of an e-payroll system for Ondo
State Civil Service Commission using Microsoft Visual Studio 2015 platform and CSharp (C#) as the
language.

1.7 Definition of Some Key Words

This section gives a definition and explanation of some of the terms used in the project:
A payroll: is a company's list or records of its employees, which is often used to refer to the total amount
of money that a company pays to its employees.

A payroll system: is software which organizes and arranges all the tasks of employee payment and the
filing of employee taxes.

Payslips: a note given to an employee when they have been paid, detailing the amount of pay given and
the tax and insurance deducted.

Employer: a person or organization that employs people.

Employee: a person employed for wages or salary, especially at nonexecutive level.

W-4 tax form: is a form completed by an employee to indicate his or her tax situation (exemptions,
status, etc.) to the employer. The W-4 form tells the employer the correct amount of tax to withhold from
an employee's paycheck.
Internal Revenue Service (IRS): A United States government agency that is responsible for the
collection and enforcement of taxes.
Social Security Administration (SSA): is an independent agency of the United States federal
government that administers Social Security, a social insurance program consisting of retirement,
disability, and survivors' benefits.

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Human Resources (HR): are the people who make up the workforce of an organization, business sector
or economy.
Employee Data: This is the employee's information in the company. It consists of the employee
identification number, employee name, pay rate, pension plan flag, and union member flag.
Payroll Records: The payroll records are used to store each month’s hours worked, and the rates for that
month.Rates: Rates consists of the percentage that would be deducted from the gross pay depending on
union membership status, pension plan, state and federal tax. Each employee can have a unique hourly
rate.
Payroll Ledger: This is a table that shows the calculated pay of employees and the month in which they
earned the pay. The ledger can be filtered by name, identification number, year and month.
Hours Worked: This is the number of times that an employee works in a month. The hours worked is
used to calculate the pay that an employee will receive for that month.
Net Pay: The net pay is the final salary amount that would be given to the employee after all the
deductions are subtracted from the gross pay. The deductions include among others taxes, union member
dues and pension plan.
Gross Pay: The gross pay is the amount that the employee earns before the deductions are subtracted.
Deductions: Deductions are made up of taxes, union membership dues, pension plan. They are subtracted
from the gross pay to give the net pay which is the employee's final pay for the month.
Taxes: The taxes consist of the state dues and federal dues. A percentage of the employee's salary goes to
state and country.
Union Membership Dues: This is meant for employees that are union workers in the company. They get
to pay a percentage for union dues. An employee can be a union member and later changes status to be a
non-union member.
Pension Plan: Employees that opted to use the pension plan of the company get to pay a particular
percentage of their pay in preparation for their retirement.
Payslip: These are similar to pay cheques. They allow the employee to have his or her pay printed out on
paper so that they can cash it.
Year-To-Date Total: The year-to-date total is the summation of all the previous earnings till the month
before the current month.

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 CHAPTER TWO

2.0 LITERATURE REVIEW

2.1 INTRODUCTION

The roots of payroll go way back to bookkeeping in even the smallest of shops. In the past,
bookkeeping was a way for merchants and traders to keep track of their incoming and outgoing
sales. As businesses and trade expanded over the years, companies need to keep tabs on their
employees' salaries in addition to their own sales. Coupled with the ever-changing tax and
legislations over the years, there is a paramount
need for accurate and efficient payroll management. (Tech Mahinda, 2016)
The payroll landscape differs from country to country. Governance, culture and decision-making
processes have shaped the payroll in the Asia Pacific region. Even so, with cross border sharing
and cultural mixes, HR practices and adoptions become somewhat similar and uniform
regardless of the country. Payroll in the Asia Pacific region has definitely changed over the
years, shaped by exposure to the various cultures and practices.

In many Asian countries like Thailand and Vietnam, HR and payroll processes are still very much paper-
based and manual. Additionally, it is very poorly-defined due to the lack of resources within their
country. As such, these challenges are typically addressed through strategies such as outsourcing. Payroll
outsourcing allows these organizations to instantly acquire the much-needed payroll experience and
expertise. Over the years, payroll outsourcing has become one of the first strategies that companies would
employ, leading to the increasing presence of HR and payroll outsourcing vendors.

As organizations expand their operations multi-nationally, the need to utilize a single, global HR and
payroll management system is increasingly being a norm. However, given language barriers, varying
culture and business practices, having a centralized payroll system across the Asia Pacific region is a
considerable challenge. As such, companies start adopting HR and payroll technology solutions that allow
them to adapt to the varying country landscape.

Similarly as with other markets worldwide, there is an issue of rising cost of doing business in Asia. This
has further spurred the need for streamlining of payroll. The deployment of cloud payroll, Software-as-a-
Service (SaaS) payroll has become a convenient and strong competitor for traditional payroll software.

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With its low cost, flexibility, reduced implementation times and suitability especially for smaller in-
country employee populations, there is an abundance of demand for these cloud payroll software vendors.

Over the decades Asia Pacific business environment has become more inclusive and opening up to the
world. Particularly for newer and emerging markets such as Vietnam and Philippines, these can pose a
stronger than usual challenge to organizations that seek to consolidate and centralize their payroll
functions across the regions. As the Asian environment is rapidly changing over the years, HR technology
solutions have to be easy to adopt and deploy. These are strategies that organizations have to come up
with in order to survive in this newly fast-paced Asian business environment.

2.2 BRIEF HISTORY ON PAYROLL AND PAYROLL PROCESSING

A payroll is a company's list of its employees, which is often used to refer to the total amount of money
that a company pays to its employees, a company's records of its employees' salaries and wages, bonuses,
and withheld taxes, the company's department that calculates and pays these. Payroll in the sense of
"money paid to employees" plays a major role in a company for several reasons (Onyeoma 1990). From
an accounting perspective, payroll is crucial because payroll and payroll taxes considerably affect the net
income of most companies and because they are subject to laws and regulations (e.g. in the US payroll is
subject to federal, state, and local regulations). From a human resources viewpoint, the payroll department
is critical because employees are sensitive to payroll errors and irregularities: Good employee morale
requires payroll to be paid timely and accurately. The primary mission of the payroll department is to
ensure that all employees are paid accurately and timely with the correct withholdings and deductions and
that the withholdings and deductions are remitted in a timely manner (Agozie 2013). This includes salary
payments, tax withholdings, and deductions from paychecks.

Payroll processing refers to the task of managing the payment of wages by a company to its employees.
The steps involved in payroll processing typically include gathering employee time information for a
selected time period, managing benefits and deductions, and distributing employee pay for that time
period.

Payroll processing requires careful handling to ensure accurate paychecks and payroll tax compliance. An
employer may use an in-house computerized system in which payroll software does the calculations, or it
may outsource the task to a payroll service provider to handle the calculations. It can also use the manual
system, which requires even more caution.

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The payroll process broadly involves two steps. The first step is the preparation of payroll inputs. The
second step is generating payroll reports based on those inputs. These reports are finally used to make
salary payments. Processing payroll is a complex activity and involves many factors. In most
organizations, these factors are usually documented as a checklist. The checklist serves as a guideline for
processing payroll. Payroll may be processed using a manual or an automated process.

2.4. PAYROLL SOFTWARE SYSTEM

Payroll software systems can be programmed to perform manual human resources tasks, giving you time
for you to run or grow your business. They can be used to archive your employee slips and monthly
reports, giving you a concrete payment history. And as an automated program, payroll systems pay your
employees on time and according to the parameters that you set, leaving little margin for human error.

QuickBooks goes that extra length to offer you payroll systems that are tailored to suit your business
needs, whether you’re just starting out as a micro-enterprise or in need of some advanced, premier
accounting tools. While QuickBooks’ payroll systems focus on internal processes, you gain premier
insight on where to make adjustments in your budget and what informed decisions you can make going
forward.

2.5. MANUAL PAYROLL SYSTEM

Running an efficient and effective manual payroll function can be a complicated and challenging task.
Those operating a manual payroll system often find themselves facing countless issues that can impact on
productivity and profits.

There are three most common issues faced by companies operating manual payroll systems and simple
solutions your business should consider.

Absence management: Keeping track of employees' annual leave and sick days can be a challenging
endeavor, particularly when monitoring these numbers manually. If an employer cannot track who is on a
short- or long-term absence, they will be unable to resource effectively, which can seriously impact
productivity. Fortunately, there are a wide range of payroll software solutions available to efficiently store
and track employee absence and leave allocation.

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Administration: A manual payroll system involves a significant amount of paperwork, creating a
massive administrative burden for your HR staff. While many companies address this issue by hiring
more employees, investing in payroll software can be a more cost-effective measure.

In particular, outsourced payroll management allows the entire administrative burden to be controlled and
dealt with by a third-party professional. This means your HR team can concentrate on more important
matters, such as increasing productivity and employee engagement.

Tax and legislation compliance: In today's increasingly litigious market, remaining compliant with tax
laws and legislation can be a complicated task. This is particularly challenging when a company operates
across multiple countries or legal jurisdictions. Legislative compliance is a crucial requirement for all
businesses to avoid costly complaints and government investigations. Fortunately, an outsourced payroll
solution can mitigate this risk.

Allowing a professional and dedicated team to run your payroll system means you can operate your
business with the peace of mind that your HR process is fully compliant and up-to-date. This is because a
third-party payroll service is committed to understanding and adapting to any official legislative changes
and reforms.

2.6. E-PAYROLL SYSTEM

No organization should be without ePayroll. It reduces our organizations risk of non-compliance when
paying wages. ePayroll is compliant with the tax laws of the day by implementing any changes required.
This trust, together with the easy to use program and great reporting means so much time saved to get on
with other value added tasks.

2.7 The advantages of an E-payroll system

One of the most difficult tasks that the HR system handles on a regular basis is the reckoning and delivery
of the worker’s remuneration. This is not so complicated in the scale of small corporations who only have
a handful of laboring teams to look after. But for an esteemed firm that composed of over thousands of
employees, the need for a more fluid way of doling out wage or salary is very apparent and it entails
utilizing a much improved and up-to-date payroll processing software. There are three known advantages
that electronic payroll system has over traditional types.

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Direct Pay

Mainstream reimbursement methods require three parties to function properly. The corporation’s human
resource accountant, the banks and the workers who are also bank clients. In order for funds to be
transferred effectively, the company would do either two things. They would issue paychecks directly to
the workers in order for the latter to withdraw the funds in the bank.

In other cases, firms would directly deposit on the worker’s bank account and the paid employee would
either withdraw through the automated teller machine or extract it through the bank tellers themselves.
People may get used to this arrangement but the banks often compromises this exchange whenever they
unintentionally close down branches or undergo some difficulties of their own. Electronic payroll
bypasses this difficulty since it makes use of direct automated transaction between companies and
workers.

Fool-proof checks

Paychecks were clever in the earlier times because it allows people to conduct trade without the exact
legal tender being used. However, these days fraudulent schemes have also evolved well enough to prey
on those who make constant use of paychecks. The bouncing of checks could be one of the most
disheartening experiences of workers who only want to receive their hard earned money to pay some
bills.

Aside from technical glitches that may occur more frequently than it does in the past, paychecks have the
tendency to get lost or misplaced in the time they are needed the most. But electronic payroll cards issued
by current epayroll companies function in the same way as debit cards and avoid the inconvenience that
traditional paychecks often incur as a result.

Company’s Ease

Electronic payroll system is a relief to both the corporations who hire employees and the workers who are
paid by the firms. One of the things that really get in the way of the human resource management’s fluid
pace is the fact that traditional payroll processing requires extra paper work and back-office overhaul
tasks in case of particular errors in the paycheck issuance. What is even more interesting about electronic
payroll is that it cuts down the time needed to transfer the funds that the usual transaction always entails.

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 Lastly, electronic payroll is the latest most secure payment method known in contemporary times.
Security against criminal schemes often poses as the most important concern in electronic payroll system
done manually, an automated payroll system will save you time and help considerably with compliance.

Table 1⁚ Differences Between Manual and Automated Payroll Processes

AUTOMATED PAYROLL
ATTRIBUTES MANUAL PAYROLL SYSTEMS
SYSTEMS

The entire payroll process can be

The entire payroll process is managed
managed using a computerized
Effort by individuals. This is achieved
system. It requires little human
entirely by hand without any systems.
effort.

This is a much shorter process.

This is a lengthy process as all the steps
Almost all the steps in the payroll
Speed in the payroll process have to be
process have scope for
managed manually.
automation.

These systems are centralized and

This system is more prone to
collect information on a real-time
bottlenecks. It involves a lot of
Bottlenecks basis. The layers of coordination,
coordination, deadlines, verification,
verification, and approvals are
and approvals.
fewer.

This system is more prone to Automated systems do not leave

inconsistencies. It is heavily dependent much room for inconsistencies.
Consistency
on the dynamic nature of human They are dependent on
activity. computerized systems.

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 This system eliminates human
The scope of possible human error is error by minimizing human
Accuracy
large. intervention. The scope of errors
is marginal.

This is a less secure method as it

This is a more secure method as
involves a lot of paperwork and does
data is encrypted and password
not have much scope for encryption.
Security protected. Only skilled hackers
Those looking to misuse the data do not
would be able to compromise the
need to be skilled at compromising data
security of the system.
security.

Data is available on a real-time

basis. Reports can be generated
within minutes, from the system
Data may not be up-to-date or available
by those having access to it. The
real-time. This is because it involves a
level of data-entry work involved
higher amount of data-entry work and
is minimal. Most payroll systems
manual effort. Reports may not be
Reporting/Analytics/Database also have built-in analytic
available immediately. Any analysis of
Maintenance capabilities. Analytic data can be
the reports will need concentrated
generated immediately. Having
effort and time. However, a wide
said that, automated systems can
variety of analysis is possible as it is up
only do what they are configured
to individuals to carry them out.
to do. It may not be possible to
carry out a wide range of
analysis.

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 The start-up cost of a manual payroll
process is much less than an automated
one. It may seem like a cheaper option.
The start-up cost is considerably
However, this process may eventually
higher in this case. Automated
catch up with the cost of the automated
systems do not require a lot of
system. It may even end up being
Cost time, resources and overheads on
costlier. This is due to the cost of the
an ongoing basis. They may
additional resources used and the long
eventually end up being a
hours spent in processing payroll, and
cheaper option in the long run.
also other overheads such as internet
connectivity, papers, and calculators,
etc.

This system relies heavily on Information is stored

individuals. It also involves a lot of electronically. It can be accessed
paper trail. Backing up information is by authorized individuals. It may
not easy in this case. Individuals be easier to continue business as
handling payroll activity may not be usual. However, in case of a
available for any reason. Paper records natural calamity, it may be more
Business Continuity could get destroyed or difficult to replace laptops and
misplaced. However, in the event of a computers. If the software is not
natural calamity, it is easier to replace cloud-based, procuring the
papers, calculators and other equipment licenses again could be
used for manual payroll processing. It challenging. This may cause
may be possible to restart operations much delay in a continuing
much sooner. business.

These systems are built to serve a

This system cannot increase in scale
large number of customers and
Scale easily to serve more customers and
stakeholders. They are much
stakeholders. It would need hiring and
easier to scale as per the demand.
training individuals. This could be a

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 time-consuming activity.

This system is capable of serving

This system is more suited to serve a
large organizations. It can cater to
Suitability small organization with a small
a sizeable workforce, across
workforce.
various locations.

In the long run, this method saves

time, effort, resources and is
This method can be counter-productive
more reliable. Individuals in the
in the long run. Individuals may end up
organization are free to focus on
wasting too much time on low-value
Productivity high-value activity instead. They
activities. This system requires too
are free to focus on profitable
much time and effort. It is much more
endeavors, instead. This method
prone to errors.
can, therefore,
potentially, increase productivity.

The manual method is more reactive in The automated method is more

nature. It responds to the requirement proactive. It has built-in
of the business and the customers. It capabilities that are already
Nature functions based on that. It takes a much designed to save time and effort.
longer time and a lot more resources to They are made to be more
build a manual system that is quick, reliable and accurate, with little
efficient and accurate. effort.

This method is quicker and does

This method involves a lot of paper
not involve much paper usage.
Environment-friendly trail. Therefore, it is the less eco-
Therefore, it is better for the
friendly option of the two.
environment.

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 Payroll software can have scope
for customization but only to an
The scope of customization is ample. extent. They are designed to
Manual process can be tailored and serve a variety of clients across
Customization
personalized based on the needs of the various industries. They cannot
employees and also the organization. be completely tailored to a
particular organization’s
requirements.

Almost all the steps in the payroll

process are automatic. This
The individuals hired would need prior
would include statutory reporting,
training and experience in payroll
tax deductions, etc. Automated
Skill management. They would also need to
systems are easy to use and
be knowledgeable about statutory laws
require minimal data entry. They
and compliance-related matters.
do not need highly skilled
individuals to operate it.

Automated systems need a huge

Individuals, processes and equipment initial investment. Payroll
Replacement used in this method can be replaced at software requires a long-term
any point. commitment and is not easy to
replace.

Automated systems are more

This method is more time-consuming. reliable, quick and accurate. They
Customer Satisfaction It is prone to errors due to which it may ensure timely and correct salary
cause dissatisfaction among employees. payments. This would lead to
higher employee satisfaction.

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2.3. CONCEPTUAL FRAMEWORK

A payroll system includes everything that has to do with the payment of employees and the filing of -
employment taxes. This includes keeping track of hours, calculating wages, withholding taxes and other
deductions, printing and delivering checks and paying employment taxes to the government.

The payroll system begins when a company hires its first employee. In the United States, every new
employee must be reported to the state along with a completed W-4 tax form. The W-4 determines how
many allowances the employee qualifies for when calculating the federal income tax that should be
withheld from each check. Generally, the more dependents you have, the less income tax you have to pay
(Rex: 1997).

As an employer, the W-4 is the first of many forms that you must keep on file as part of your payroll
system. In fact, the W-4 needs to be kept on file up to four years after the employee is fired or quits
[Bright: 1999]. You must also keep track of the employee's important personal information, like the
address to which checks are sent, or in the case of direct deposit, the bank information and account
number where the money is wired. All of this information is highly sensitive, meaning that a good payroll
system should also be very secure. Withholding and paying taxes is one of the most important
responsibilities of the payroll system. In the United States, the following are the major withholdings
required by the government:

 Federal income tax

 State and local income taxes (where applicable)
 Social Security tax
 Medicare tax

When an employer withholds taxes from a paycheck, he acts as the trustee for those funds until they are
paid to the IRS, the Social Security Administration (SSA) or other government agency. To avoid
confusing this money with profits or other business income, all withheld taxes must be held in a separate
bank account or trust fund.

In the case of Social Security and Medicare withholdings, when it's time to hand that money over to the
government, the employer is required to match the employee's contributions. For example, if an employee
is paying 6.2 percent of every check for Social Security, then the employer has to pay an equal 6.2
percent.

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There are numerous other possible deductions, withholdings and contributions that can be subtracted from
an employee's gross wages and that need to be tracked by the payroll system: health insurance or life
insurance premiums, 401(k) or other retirement fund contributions, workman's compensation, union dues,
vacation days, sick days, employee loans, court-ordered, wage garnishments (for outstanding debts), child
support payments.

At the end of the year, an employer uses the payroll system to take all of the wage and withholding
information from the previous year and summarize it on a W-2 form for full-time employees or a 1099
form for contract workers. Copies of that form must be sent to the employee, the Internal Revenue
Service (IRS) and the Social Security Administration (SSA).

It will be difficult for a small business owner to keep track of all of these withholdings, pay all pertinent
employment taxes and still mail the paychecks on time. That's why so many businesses use payroll
services, which we'll talk about next.

2.9 RELATED WORKS

Overview of some previous work done by other researchers presented in Table 2.1

Table 2: Related work done in the field of Payroll design from literature.

S/N Author(s) Methodology Inference/Limitation

1 (Pavitra Rani Gautam, They used Java Server Pages (JSP) They removed the
2010) language, database, Structured Query deficiencies of obsolete
Language (SQL). The use JSP programming methods
language for the system development and provided a suitable
allows easy modification of the solution for presently
system design. encountered problem
but the software used
was expensive and
many technologies are
required for the user
interface

17
2 (Kritika Mahajan, JavaScript (JS) language, Cascading Their payroll system
January 2015) Style Sheet (CSS), HyperText was advantageous as it
Markup Language (HTML), provides a user friendly
Asynchronous Javascrip and XML environment and also
(AJAX) and Javascript Object increases security and
Notation (JSON) were used. minimizes human
calculation errors but
these high level
languages required
expertise which was
not affordable by all

3 (Asmau Sani They developed their payroll system They developed their
Mohammed, April with Visual Basic and Microsoft payroll system on
2007) Visual Studio platform. obsolete Microsoft
Visual Studio platform.

4 (Adetoye Aribisala, The programming tool included Their software was

2014) Microsoft visual studio 2010 platform tested and found
and C- Sharp (C#) as the language, GUI effective for the
(Graphical User Interface) and a
company. It was
database.
recommended for large
organizations and
establishments but they
used Microsoft visual
studio 2010 which has
some limitations

This work will use the C# approach being less cumbersome, easy to manage and deploy payroll
management system on very recent Microsoft Visual Studio platform, (VS)2015.

18
References

Pavitra Rani Gautam, Sugadev Ragumani and Y.K. Sharma, A System for Payroll Management, Journal

of Computer Science 6 (12): 1531-1534, 2010.

Kritika Mahajan, Shilpa Shukla and Nitasha Soni, A Review of Computerized Payroll System,

International Journal of Advanced Research in Computer and Communication Engineering Vol.

4, Issue 1, January 2015.

Adetoye Aribisala, Kehinde Olusuyi, Design of an Employee Management System(A Case

Study of National iron Ore Mining Company, Itakpe), International Journal of Mechanical

Engineering and Informtion Technology Vol. 2 Issue 11//November//Page No: 832-841//ISSN-

2348-196x 2014.

Asmau Sani Mohammed, Hamman W. Samuel, Malachy Khanoba, Osaetin Evbuoma, Project

Report on Payroll System, Department of Software Engineering, ABTI-AMERICAN University

of Nigeria. April 2007.

Savio K. Aberneithie, Payroll Management System, Department of Computer Engineering,

LDRP Institute Of Technology And Research Kadi Sarva Vishwavidyalaya – University,

Gandhinagar 2017.

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