Objective
Ensure payroll, wage tax, social-security declarations and relevant withholding assessments are complete, accurate, authorized, timely and retained.
Control Activity
Finance reconciles approved employee data, payroll calculations, the ledger, returns and payments each period. An independent reviewer verifies changes, rates, deductions, bank details, filings and remittances. Relevant outbound payments receive documented withholding and anti-abuse assessment before release.
Evidence
- Expected evidence: Employee and payroll-change register
- Expected evidence: Current rate and deadline confirmation
- Expected evidence: Payroll calculation, review and approval
- Expected evidence: Ledger, payroll and return reconciliation
- Expected evidence: Wage-tax and social-security filings and payment
- Expected evidence: Outbound-payment withholding assessment
- Expected evidence: Corrections, assessments and correspondence
- Evidence location: source evidence in SYS-ECM-002 Compliance Reporting and Evidence Repository; target Hermes assessment record in Odoo under ISS-HERMES-001.
- Retention: according to the applicable approved policy and Bitkaya record-retention requirements.
- Testing method: sample payroll periods and outbound payments for authorized master data, calculation, reconciliation, review, filing, payment and retention
- Testing frequency: monthly operation; quarterly second-line sample
Assurance
Runtime effectiveness results are maintained in Odoo and assessed through the Hermes workflow tracked in ISS-HERMES-001. This note defines design, ownership, evidence expectations and testing method; it does not contain a manually maintained operation, evidence or overall effectiveness rating.
- Design status: implemented
History
- 2026-07-26: Normalized evidence metadata and separated design status from runtime effectiveness.
- 2026-07-26: Created from the approved FIN Manual.