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Mango's payroll tool

This spreadsheet can help you do your payroll


It is suitable for use for small NGOs
It enables you to split salary costs between up to three different cost centres
It generates a journal showing how the entries should be entered into your accounting system
Step
Step
Step
Step
Step
Step
Step

1:
2:
3:
4:
5:
6:
7:

Enter your country's tax band info into the Tab called 'bands'
Carry out test calculations to confirm that the formula gives you the expected answer
Enter your employees' names and salary details into the 'payroll' tab (insert more rows if n
Allocate each person's total salary cost across the cost centres by changing the percentag
Reconcile this month's gross salaries to last month's, itemising all changes, so that the rev
Print the payroll and the journal and get them authorised
Enter the payroll journal into your accounting system

NB Only enter data into cells that are coloured yellow.


Feel free to adapt this tool to suit your needs, but you need to have a fair level of Excel skills to do so.

nting system

xpected answer
(insert more rows if needed)
nging the percentages in the yellow cells
nges, so that the reviewer can approve

Excel skills to do so.

Mango's payroll tool


Insert your tax band information in the yellow cells below
(The example data entered is for Uganda)

From
0
A
B
C
D

Bands
To
A
B
C
D
Gross

Monthly gross pay

Employees Social security


Employers Social security
PAYE Formula:
Net pay formula:

Rate
%
0%
W
X
Y
X

Bands
A
B
C
D

Rate
Additional
- %
130,000
10% W
235,000
20% X
10,500
410,000
30% Y
45,500
Z

1,500,000 N
%
5 Ees
10 Ers

(If the Employees' contribution is a


(If the Employers' contribution is a fi

=(VLOOKUP(N,Tax,2)*(N-VLOOKUP(N,Tax,1)))+VLOOKUP(N,Tax,4)
N-PAYE-(N*Ees%)

Test calculation:
1. Fill in all the yellow cells with sample figures
2. Check if the blue figures below are as you expect
PAYE:
Net pay:

372,500
1,052,500

3. If it is correct as you expect, you can proceed to use or adapt the following payroll page
4. If it is not correct, you may need to amend the formula for your particular country. Kindly notify

Back to intro

ees' contribution is a fixed amount, write the figure in D14 and adjust the formula)
ers' contribution is a fixed amount, write the figure in D14 and adjust the formula)

OOKUP(N,Tax,4)

payroll page
country. Kindly notify Mango.

('Tax' in this formula refers to table E5:H10)

Organisation name
Payroll
Month:
Name

Basic pay

Other taxable
pay

1
2
3
4
5
6
7
8
9
26
27
28
29
30
TOTAL

Gross pay
-

PAYE

Employees
SS
-

OK

Payroll reconciliation
Total gross last month

Total gross this month


Check

Advances
/ loans

Net pay

OK

Prepared by:
X
a
b
c
d

Authorised by:
-

Organisation name
Payroll
Month:

Back to intro

Employers
SS
-

Name
1
2
3
4
5
6
7
8
9
26
27
28
29
30
TOTAL

SS Total
OK

Prepared by:

Authorised by:

Organisation name
Payroll
Month:
CS1
Name
1
2
3
4
5
6
7
8
9
26
27
28
29
30
TOTAL

%
100
100
100
100
100
100
100
100
100
100
100
100
100
100

Gross
-

CS2
Ers SS
-

%
-

Gross
-

CS3
Ers SS
-

%
-

Gross
-

Ers SS
-

Organisation name
Payroll
Month:
Name
1
2
3
4
5
6
7
8
9
26
27
28
29
30

OK
OK
OK
OK
OK
OK
OK
OK
OK
OK
OK
OK
OK
OK

TOTAL

Organisation name
Payroll Journal

Account
Gross salaries
Gross salaries
Gross salaries
Employers SS
Employers SS
Employers SS
Salary advances / loans
Social security control
Income tax control
Net pay control
Total

Back to intro
Month:

Type
Exp
Exp
Exp
Exp
Exp
Exp
Asset
Liability
Liability
Liability

Cost
centre
CS1
CS2
CS3
CS1
CS2
CS3

Dr

Cr
-

OK