{"id":20019,"date":"2024-03-19T14:47:56","date_gmt":"2024-03-19T13:47:56","guid":{"rendered":"https:\/\/pre.althea-groupe.com\/news\/a-360-payroll-audit-yes-but-how-to-go-about-it"},"modified":"2024-03-19T14:47:56","modified_gmt":"2024-03-19T13:47:56","slug":"a-360-payroll-audit-yes-but-how-to-go-about-it","status":"publish","type":"post","link":"https:\/\/preprod.althea-groupe.com\/en\/news\/a-360-payroll-audit-yes-but-how-to-go-about-it\/","title":{"rendered":"A 360\u00b0 payroll audit, yes, but how to go about it?"},"content":{"rendered":"<p>Performing a comprehensive audit of the payroll function is an essential step to ensure compliance, efficiency, and accuracy of remuneration processes&#8230; How to approach it concretely?  <\/p>\n<p>&nbsp;<\/p>\n<h2><strong style=\"font-style: inherit;\">White paper, compliance audit, social contributions\u2026 a complementary approach<\/strong><\/h2>\n<p>At Alth\u00e9a, our experts will explain the need to follow 3 necessary, yet complementary, approaches:<\/p>\n<ul>\n<li style=\"font-style: inherit; font-weight: inherit;\">The creation of a payroll <strong style=\"font-style: inherit;\">white paper<\/strong>,<\/li>\n<li style=\"font-style: inherit; font-weight: inherit;\">A payroll <strong style=\"font-style: inherit;\">compliance<\/strong> audit,<\/li>\n<li style=\"font-style: inherit; font-weight: inherit;\">A social <strong style=\"font-style: inherit;\">contributions<\/strong> audit.<\/li>\n<\/ul>\n<p>Three distinct approaches with different purposes and results that positively impact organizations.<\/p>\n<p>To begin, <a href=\"https:\/\/althea-groupe.com\/offre\/livre-blanc-de-paie\/\">drafting a payroll white paper<\/a> within companies serves several objectives. This description of the payroll plan is, most of the time, part of a desire to: <\/p>\n<p>&#8211; <strong style=\"font-style: inherit;\">Re-appropriate regulatory knowledge<\/strong>: the mastery of which may have been lost due to turnover within payroll departments, but also due to constant regulatory inflation.<\/p>\n<p>&#8211; <strong style=\"font-style: inherit;\">Secure payroll<\/strong>: better understanding payroll practices allows for better monitoring and consequently emphasizes the effective management of the impacts of all legal and conventional changes.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong style=\"font-style: inherit;\">Deepen the analysis of payroll practices<\/strong><\/h2>\n<p>This thorough review facilitates analyses of payroll practices (rules used, gross pay items, contribution bases, etc.). These payroll white papers often require calling on other payroll expertise. The support of a payroll and social contributions compliance audit then takes on its full meaning:  <\/p>\n<ul>\n<li style=\"font-style: inherit; font-weight: inherit;\">The analysis of <strong style=\"font-style: inherit;\">specific payroll rules<\/strong> related to the determination of employees&#8217; contractual remuneration (minimum conventional remuneration, specific scales for particular contracts &#8211; apprentices, professionalization contracts -, specific rules for calculating the 10th paid leave, etc.) but also related to the calculation of bonuses (seniority bonus, year-end bonus, specific job-related bonuses, etc.).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li style=\"font-style: inherit; font-weight: inherit;\"><strong style=\"font-style: inherit;\">Contribution rates<\/strong>, both legal and specific (mutual insurance and provident funds, supplementary pension, mobility payment, occupational accidents), as well as any specific practices (CI B\u00e2timent or public works, particularities of the local or overseas regimes), and the methods for calculating contribution exemptions (former Fillon reduction &#8220;RGCS&#8221;, Home Care Assistance exemption, Specific Flat-Rate Deductions (DFS) specific to various professions subject to them, etc.).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h2><strong style=\"font-style: inherit;\">Identify risks and potential savings<\/strong><\/h2>\n<p>Perfect knowledge of all these rules, applied to the company&#8217;s specific environment, will highlight:<\/p>\n<ul>\n<li style=\"font-style: inherit; font-weight: inherit;\"><strong style=\"font-style: inherit;\">Legal risks<\/strong>, linked to a misinterpretation of legal or conventional texts, or to an incorrect application of these same texts (the most frequent example being non-compliance with the minimum wage floor for remuneration).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li style=\"font-style: inherit; font-weight: inherit;\"><strong style=\"font-style: inherit;\">Financial risks<\/strong>, generally originating from calculation bases with unknown sources, or unsuitable bases, without necessarily posing a legal problem (for example: incorrect integration of exceptional bonuses &#8211; whatever local name they are given &#8211; into the base for the 10th paid leave).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li style=\"font-style: inherit; font-weight: inherit;\"><strong style=\"font-style: inherit;\">Potential savings<\/strong>, also originating from complex calculation bases, threshold changes, non-optimized employer contribution reductions, etc.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h2><strong style=\"font-style: inherit;\">A 360 payroll audit for better reliability<\/strong><\/h2>\n<p>A 360\u00b0 payroll audit enables the implementation of a global policy for  <strong style=\"font-style: inherit;\">payroll reliability.  <\/strong>This is based on the complete documentation of the payroll plan:<\/p>\n<h3>An <strong style=\"font-style: inherit;\">analysis of payroll practice compliance. <\/strong> <\/h3>\n<p>Once all of the company&#8217;s rules have been highlighted, the methodological expertise combined with innovative technologies developed by Alth\u00e9a (using artificial intelligence but also <em style=\"font-weight: inherit;\">machine learning<\/em> to analyze the transmitted data) will enable an exhaustive control of payslips over a given payroll period (12 or even 24 months). This approach is innovative. A compliance audit is not performed on a sample of payslips, but on all production acts.  <\/p>\n<p>&nbsp;<\/p>\n<h3>An <strong style=\"font-style: inherit;\">analysis of payroll tool parameterization compliance<\/strong><\/h3>\n<p>Highlighting areas of non-compliance will lead to proposing adequate corrections to the parameterization of the Payroll IS. This ensures the reliability and security of future calculations. This action requires a classic methodology for Operational Maintenance (MCO) management, combining the drafting of requirements, validation of specifications, and acceptance testing of deliverables from the editor or integrator.  <\/p>\n<p>&nbsp;<\/p>\n<h3>The implementation of <strong style=\"font-style: inherit;\">practice corrections<\/strong> in payroll production<\/h3>\n<p>With the ultimate goal of generating  <strong style=\"font-style: inherit;\">significant savings in terms of payroll.  <\/strong>Examples:<\/p>\n<ul>\n<li style=\"font-style: inherit; font-weight: inherit;\">The revision of the base used for calculating the RGCP (general reduction of employer contributions)<\/li>\n<li style=\"font-style: inherit; font-weight: inherit;\">The constituent elements of the base or the rates of the social lump sum,<\/li>\n<li style=\"font-style: inherit; font-weight: inherit;\">The recovery capacities for daily allowances from social insurance (IJSS or IJ Pr\u00e9voyance).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><strong style=\"font-style: inherit;\">Payroll and social contributions audit: How can Alth\u00e9a support you?<\/strong><\/h2>\n<p>&nbsp;<\/p>\n<p>Alth\u00e9a supports you with payroll expertise, <a href=\"https:\/\/althea-groupe.com\/offre\/performance-rh\/\"><strong style=\"font-style: inherit;\">social contributions optimization<\/strong><\/a>, or the recovery of overpayments. Our experts also integrate <strong style=\"font-style: inherit;\">innovative technologies <\/strong>(AI, <em style=\"font-weight: inherit;\">data quality<\/em>, <em style=\"font-weight: inherit;\">machine learning<\/em>). <\/p>\n<p>Beyond establishing a certain serenity regarding the compliance of payroll and social contributions practices, these actions allow for calmly anticipating future URSSAF controls. These savings are significant for self-financing this type of initiative or even financing other HRIS projects. <\/p>\n<p>Alth\u00e9a is reinforced by its methodological mastery in drafting payroll white papers (over 100 white papers drafted using our dedicated tool in 8 years. These white papers can cover all conventional and legal environments &#8211; including taking into account overseas or even foreign specificities). Alth\u00e9a also benefits from a leading position in AMOA projects. <\/p>\n<p>Thus, whether it concerns payroll quality or compliance, in the private sector or for public operators, Alth\u00e9a can support you.<\/p>\n<p>&nbsp;<\/p>\n<p>For any questions or information requests: <a href=\"https:\/\/althea-groupe.com\/contact\/\"><strong style=\"font-style: inherit;\">contact us.<\/strong><\/a><br \/>\nOr contact one of our three experts: Magali or Guillaume for payroll, or Julien for social contributions optimization.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"mailto:magali.covain@althea-groupe.com\"><img decoding=\"async\" class=\"alignleft wp-image-10499\" src=\"https:\/\/althea-groupe.com\/wp-content\/uploads\/2024\/03\/gta-1-1024x1024-1.jpg\" alt=\"Magali Covain\" width=\"250\" height=\"250\"><\/a> <a href=\"mailto:guillaume.benezit@althea-groupe.com\"><img decoding=\"async\" class=\"alignleft wp-image-10506\" src=\"https:\/\/althea-groupe.com\/wp-content\/uploads\/2024\/03\/gta-4-1024x1024-1.jpg\" alt=\"Guillaume B\u00e9n\u00e9zit\" width=\"250\" height=\"250\"><\/a><a href=\"mailto:julien.vernay@althea-groupe.com\"><img decoding=\"async\" class=\"alignleft wp-image-10498\" src=\"https:\/\/althea-groupe.com\/wp-content\/uploads\/2024\/03\/gta-2-1024x1024-1.jpg\" alt=\"Julien Vernay\" width=\"250\" height=\"250\"><\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Performing a comprehensive audit of the payroll function is an essential step to ensure compliance, efficiency, and accuracy of remuneration processes&#8230; How to approach it concretely? &nbsp; White paper, compliance audit, social contributions\u2026 a complementary approach At Alth\u00e9a, our experts will explain the need to follow 3 necessary, yet complementary, approaches: The creation of a [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":20020,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[207,208],"tags":[],"class_list":["post-20019","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hr","category-payroll"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A 360\u00b0 payroll audit, yes, but how to go about it? - Alth\u00e9a PREPROD 2.0<\/title>\n<meta name=\"description\" content=\"Conducting a payroll and social contributions audit ensures the compliance, efficiency, and accuracy of remuneration processes.\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A 360\u00b0 payroll audit, yes, but how to go about it? 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