The human resources processes

The five processes of a human resources information system, the path of a payroll run, and access to employee data.

The outline, topic by topic

Each topic is weighted the way the exam weighs it.

Human resources information system: what is it?
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A tool that gathers staff-related data and processes: recruitment, records, time, payroll, training.
A single record per employee, shared across processes, avoids double entry and gaps between contract and payroll.
An employee has gross pay of €2,500, €550 of employee contributions and €1,000 of employer contributions. How much do they cost the employer?
- 3 500 €
- 4 050 €
- 2 500 €
- 1 950 €
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3 500 €
Employer cost = gross + employer contributions = 2,500 + 1,000 = €3,500. Employee contributions are already part of the gross: adding them gives €4,050, taking them off gives the net, €1,950.
Under the principle of …, each role is given only the access rights it needs for its task.
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Under the principle of least privilege, each role is given only the access rights it needs for its task.
A manager reads their team's absences, not bank details: the wider the rights, the costlier a leak or an error.
Payroll variable: what is it?
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An element that changes from one month to the next, such as overtime, an absence or a bonus, and must be entered before the calculation.
Base salary repeats by itself; variables are the main source of errors, because they come from several people.