The cost of salaries at schools is the largest single item of expenditure to be met from the delegated budget. It is essential therefore that proper controls and authorisation procedures are in place in every school.
5.1 Where schools purchase the Authority’s Payroll Service the payment of all salaries, pensions, compensation and other emoluments to all employees or former employees of the County Council shall be made through the normal payroll arrangements
5.2 For schools operating their own payrolls, either in-house or via a contract with an agency, the Head of Finance will produce a standard specification to ensure that these arrangements enable him to fulfil his/her statutory duties. Schools must comply with this specification and with any guidelines produced by the Head of Finance from time to time. The specification will include the provision that access to payroll data must be available to authorised officers of the county council for audit purposes
5.3 These schools must ensure that they pay over the appropriate sums relating to National Insurance and Pension contributions to the Authority within the given time period. Failure to do so may incur financial penalties.
5.4 Where amendments to the SAP payroll are actioned by the school, the Headteacher, or nominated employee agreed in writing and, shall provide the information required by the Authority. The Headteacher or nominated representative shall forward to the Head of Finance the names and specimen signatures of those employees at the school authorised to certify such information as correct for payment.
5.5 All Appointments or variations to contract shall be made in accordance with the appropriate terms and conditions of service and decisions of the County Council covering all aspects of salary or expense payments, including grades and rates of pay. All payments must be processed in accordance with PAYE and NIC rules contained in the Income Tax and Social Security Acts in place at the time. Advice on employment status is available on SchoolsWeb.