1. Introduction to Payroll Compliance
2. Understanding Payroll Regulations
3. Essential Components of a Payroll Compliance Form
4. Setting Up Your Excel Workbook for Payroll Compliance
5. Automating Calculations with Excel Formulas
6. Maintaining Accurate Employee Records
7. Regular Updates and Legal Changes
Payroll compliance is a critical aspect of any business that employs staff. It involves adhering to a complex web of laws and regulations that govern how employees are paid, how taxes are calculated and withheld, and how payroll records are maintained. Compliance is not just about following rules; it's about ensuring that employees are treated fairly and that the business is protected from legal issues and financial penalties. From the perspective of an HR manager, payroll compliance means staying updated with the latest tax codes and labor laws. For an accountant, it involves accurate calculations and timely submissions. For employees, it's about receiving correct pay and benefits. Each viewpoint converges on the importance of a robust system to manage these requirements.
1. Legal Requirements: Every country has its own set of laws governing payroll. In the United States, for example, employers must comply with the fair Labor Standards act (FLSA), which sets standards for minimum wage, overtime pay, recordkeeping, and youth employment. Additionally, tax-related compliance involves adhering to the internal Revenue service (IRS) regulations, which include withholding the correct amount of federal income tax, Social Security, and Medicare.
2. Record-Keeping: maintaining accurate payroll records is not only a legal requirement but also a best practice. Records should include details on employee pay rates, hours worked, deductions, and leave balances. For instance, if an employee claims they were not paid overtime, detailed records can provide evidence to resolve the dispute.
3. Payroll Processing: The actual process of calculating paychecks involves several steps. This includes determining gross pay, calculating deductions for taxes and benefits, and arriving at the net pay. For example, an employee earning $50,000 annually will have different deductions based on their W-4 form, which may include federal income tax, state tax, Social Security, and Medicare.
4. Benefits and Deductions: Compliance extends to managing employee benefits such as health insurance, retirement plans, and other voluntary deductions. For instance, if an employer offers a 401(k) plan, they must ensure that contributions are correctly calculated and transmitted to the plan provider on time.
5. Reporting and Depositing Taxes: Employers are responsible for reporting wages, tips, and other compensation paid to an employee by filing the necessary forms with the IRS. They must also deposit withheld taxes according to the prescribed schedule. For example, Form 941 is used to report income taxes, social Security tax, or Medicare tax withheld from employee's paychecks.
6. Staying Informed: Laws and regulations change frequently, and it's essential to stay informed. For example, the Tax Cuts and Jobs Act of 2017 brought significant changes to tax brackets and deductions, impacting payroll calculations.
7. Technology and Automation: Utilizing payroll software can greatly enhance compliance. For example, a payroll compliance form developed in Excel can automate calculations, reducing the risk of errors. It can also serve as a template for consistent record-keeping and reporting.
8. Training and Education: Ensuring that the staff responsible for payroll are well-trained and knowledgeable about current laws and best practices is crucial. Regular training sessions can help prevent costly mistakes.
9. Audits and Checks: Conducting regular internal audits of payroll processes can help identify and rectify compliance issues before they become problematic. For example, a quarterly review of payroll records might reveal inconsistencies in overtime pay that can be corrected promptly.
10. seeking Professional advice: Sometimes, the complexity of payroll compliance warrants seeking advice from professionals such as accountants or lawyers who specialize in employment law.
By considering these points and incorporating them into a payroll compliance form in Excel, businesses can create a streamlined and efficient process that minimizes the risk of non-compliance and ensures that both the company and its employees are protected.
Introduction to Payroll Compliance - Payroll Compliance Form: Staying on Top of Regulations: Developing a Payroll Compliance Form in Excel
navigating the complexities of payroll regulations is a critical task for any business. Ensuring compliance with these regulations is not just about adhering to the law; it's about safeguarding your business from potential fines and legal issues, as well as maintaining trust with your employees. Payroll regulations encompass a wide range of topics, from tax withholdings and reporting requirements to minimum wage laws and overtime pay. Each of these areas requires careful attention and a thorough understanding to implement correctly. Moreover, payroll regulations can vary significantly from one jurisdiction to another, adding another layer of complexity for businesses operating in multiple locations.
1. Tax Withholdings and Reporting: Employers are responsible for withholding the correct amount of taxes from their employees' paychecks. This includes federal income tax, Social Security, Medicare, and, in many cases, state and local taxes. The exact amount to withhold can be determined using the IRS's tax tables and the employee's W-4 form. For example, if an employee earns $3,000 monthly and claims single status with two allowances, the federal income tax withholding would be approximately $341.50 according to the IRS's tax tables for that year.
2. Minimum Wage Laws: The federal minimum wage is set by the Fair labor Standards act (FLSA), but states and cities may have their own minimum wage laws that are higher than the federal rate. Employers must comply with the highest applicable rate. For instance, if the federal minimum wage is $7.25 per hour, but a state has set its minimum wage at $10 per hour, employers in that state must pay the higher state wage.
3. Overtime Pay: The FLSA also governs overtime pay, requiring employers to pay non-exempt employees one and a half times their regular rate for hours worked beyond 40 in a workweek. Some states have additional overtime rules, such as California, where employees earn double time for working more than 12 hours in a single day.
4. Employee Classification: Misclassifying employees as independent contractors can lead to significant penalties. It's crucial to understand the difference between the two, as it affects tax withholdings and eligibility for benefits. The IRS provides guidelines to help determine the correct classification, considering factors such as the degree of control the employer has over the work and the worker's investment in their tools and equipment.
5. Record Keeping: Employers must keep accurate records of employees' time worked and wages paid. The FLSA requires that these records be kept for at least three years. Good record-keeping practices not only ensure compliance but also provide documentation in case of disputes or audits.
By incorporating these insights into a payroll compliance form in Excel, businesses can create a robust framework to manage their payroll processes effectively. The form can include fields for each of these regulatory areas, ensuring that all aspects are considered and documented. For example, the form could have a section for tax withholdings that calculates the amounts based on the latest tax tables and employee information entered into the spreadsheet. This proactive approach can help prevent costly mistakes and ensure that employees are paid accurately and on time.
Understanding Payroll Regulations - Payroll Compliance Form: Staying on Top of Regulations: Developing a Payroll Compliance Form in Excel
Payroll compliance is a critical aspect of any business that employs staff. Ensuring that employees are paid correctly and on time, while adhering to the myriad of laws and regulations, is no small feat. A well-designed payroll compliance form is an indispensable tool in this process, serving as a checklist and a record-keeping device. It helps businesses to systematically capture all the necessary information to meet their legal obligations and to provide clear documentation for audits. From the perspective of an HR manager, the form is a safeguard against potential legal issues. For accountants, it's a framework ensuring accuracy and timeliness. And for employees, it's the assurance that their pay is calculated fairly and in compliance with the law.
Here are the essential components of a payroll compliance form:
1. Employee Information: This includes full name, social security number or tax identification number, address, and contact details. For example, John Doe, SSN: XXX-XX-XXXX, 123 Main St, Anytown, USA, (555) 123-4567.
2. Employment Details: Job title, department, and hire date are crucial for record-keeping and determining the correct pay scale. For instance, Jane Smith, Job Title: Senior Developer, Department: IT, Hire Date: 01/01/2020.
3. Tax Withholdings: Federal, state, and local tax withholdings based on the employee's W-4 form or equivalent. An example entry might read: Federal withholding at 15%, State withholding at 5%.
4. Pay Rate: The employee's hourly wage or salary, including any differential pay for overtime or special duties. For example, $30/hour, Overtime: $45/hour.
5. Benefits and Deductions: Details of health insurance, retirement plans, and other benefits, along with any voluntary or mandatory deductions. For example, Health Insurance: $200/month, 401(k): 5% per paycheck.
6. Time Worked: A record of the hours worked during the pay period, including regular hours, overtime, and any leave taken. For example, Regular Hours: 80, Overtime: 10, Sick Leave: 8.
7. Compliance Checklists: A list of compliance items to be ticked off, such as minimum wage adherence, overtime calculations, and record retention requirements.
8. Signature Lines: Spaces for the employee and a supervisor or HR representative to sign, confirming the accuracy of the information.
9. Date Stamps: For recording when the form was completed and when the payroll was processed.
10. Notes Section: A free-form area for any additional information or explanations, such as adjustments or corrections to previous pay periods.
By incorporating these components into a payroll compliance form, businesses can create a robust system that not only meets legal requirements but also streamlines the payroll process. For example, a small business owner might use the form to double-check that they've calculated the correct amount of state tax to withhold for an employee who has recently moved states, ensuring compliance with both the previous and current state's tax laws. This level of detail and organization is what makes the payroll compliance form a cornerstone of effective payroll management.
Essential Components of a Payroll Compliance Form - Payroll Compliance Form: Staying on Top of Regulations: Developing a Payroll Compliance Form in Excel
Ensuring that your Excel workbook is meticulously set up for payroll compliance is a critical step in maintaining the integrity of your payroll process. This setup acts as the foundation upon which all payroll activities are built, serving not only to streamline the process but also to safeguard against potential legal and financial pitfalls. From the perspective of an HR professional, the setup must be intuitive and user-friendly to facilitate efficient data entry and updates. For the finance team, the focus is on accuracy and error-proofing to ensure that payroll calculations are precise and in line with current regulations. Meanwhile, from an IT standpoint, security and data integrity are paramount, necessitating robust measures to protect sensitive employee information.
Here's an in-depth look at setting up your Excel workbook for payroll compliance:
1. Employee Information: Start by creating a comprehensive table that includes all necessary employee details such as name, employee ID, tax file number, and job title. For example, John Doe's entry might look like this: `John Doe | 001234 | 123-45-6789 | Software Developer`.
2. Payroll Items: Enumerate all the payroll items that need to be tracked, including wages, overtime, bonuses, deductions, and taxes. Each item should have a unique identifier and formula for calculation. For instance, overtime pay could be calculated as `=IF(Hours_Worked>40, (Hours_Worked-40)*Overtime_Rate, 0)`.
3. Tax Tables: Incorporate the latest tax tables directly into your workbook to automate tax calculations. This ensures compliance with tax regulations and simplifies the process of updating tax rates.
4. Compliance Checklists: Create checklists for regular audits to ensure ongoing compliance. These can include items such as "Verify minimum wage adjustments" or "Review end-of-year tax statements".
5. Security Settings: Implement password protection and restrict access to sensitive sheets and cells. Regularly update these settings to maintain a high level of security.
6. Backup and Recovery: Establish a protocol for regular backups of the payroll workbook. This could involve saving copies to a secure cloud service or an encrypted external drive.
7. Change Log: Maintain a change log sheet within the workbook to track any alterations made to the payroll system, who made them, and when. This is crucial for accountability and troubleshooting.
8. Reporting Templates: Design templates for standard reports such as payslips, tax reports, and year-end summaries. These templates should pull data directly from the payroll tables to minimize manual entry.
By incorporating these elements into your Excel workbook, you can create a robust system that not only meets compliance standards but also streamlines the payroll process, making it more efficient and less prone to errors. Remember, the key to successful payroll compliance is in the details and the continuous effort to stay updated with the latest regulations and best practices.
Setting Up Your Excel Workbook for Payroll Compliance - Payroll Compliance Form: Staying on Top of Regulations: Developing a Payroll Compliance Form in Excel
Excel is an indispensable tool for managing payroll compliance, offering a level of automation that can significantly reduce the time and effort required to maintain accurate records and calculations. By harnessing the power of excel formulas, businesses can ensure that their payroll processes are not only compliant with regulations but also efficient and error-free. The ability to automate calculations within Excel means that once the initial setup is complete, the spreadsheet can handle everything from basic arithmetic to complex statutory deductions without manual intervention. This not only streamlines the payroll process but also minimizes the risk of human error, which can be costly in terms of both finances and regulatory compliance.
From the perspective of a payroll manager, automating calculations is a game-changer. It allows for real-time updates to payroll figures as changes occur, whether they're related to employee hours, tax rates, or benefit deductions. For the IT specialist, Excel's robust formula environment means that integrating payroll data with other systems, such as HR databases or financial software, becomes a more streamlined process. And from an auditor's viewpoint, the transparency and traceability offered by Excel formulas can greatly simplify the audit process, ensuring that all calculations are up to date and in line with current legislation.
Here's an in-depth look at automating calculations with Excel formulas:
1. understanding Excel functions: Familiarize yourself with functions like `SUM`, `VLOOKUP`, `IF`, and `PMT`. For example, to calculate the total gross pay, you might use `=SUM(B2:B10)` where B2:B10 contains the individual gross amounts for each employee.
2. Applying Conditional Logic: Use `IF` statements to apply conditions. For instance, `=IF(D2>40, (D2-40)1.5C2, 0)` could calculate overtime pay if an employee works more than 40 hours.
3. Automating Deductions: functions like `VLOOKUP` can match tax rates or benefit deductions from a table based on income brackets or other criteria. `=VLOOKUP(G2, TaxTable, 2, TRUE)` might be used to find the correct tax rate for an employee's income.
4. calculating Net pay: After gross pay, deductions, and taxes are calculated, net pay is the final step. A formula like `=G2-H2-I2` would subtract deductions (H2) and taxes (I2) from gross pay (G2).
5. Creating Dynamic Tables: PivotTables can summarize payroll data, making it easier to analyze and report. They can be refreshed automatically as source data changes.
6. Ensuring Compliance: Use Excel's data validation features to ensure that entries fall within acceptable ranges, such as hours worked or pay rates.
7. Maintaining Records: Leverage Excel's table functionality to keep historical payroll data organized and easily accessible for future reference or audits.
For example, consider a scenario where an employee's statutory deductions need to be calculated based on their gross pay. If their gross pay is in cell C2, the formula `=IF(C2>5000, C20.2, C20.15)` could be used to apply a 20% deduction for gross pay over 5000, and a 15% deduction otherwise. This not only automates the calculation but also ensures that it remains consistent across the payroll.
By integrating these formulas into a comprehensive payroll compliance form, businesses can save time, reduce errors, and maintain a clear record of their compliance efforts. Excel's flexibility means that as regulations change, formulas can be updated to reflect new requirements, ensuring ongoing compliance without the need for extensive retraining or system overhauls. This level of automation is a key factor in staying on top of the ever-evolving landscape of payroll regulations.
Automating Calculations with Excel Formulas - Payroll Compliance Form: Staying on Top of Regulations: Developing a Payroll Compliance Form in Excel
Maintaining accurate employee records is a cornerstone of payroll compliance. It's not just about having the right information on file; it's about ensuring that this information is current, accessible, and securely stored. From an HR perspective, this means keeping track of personal details, employment contracts, and tax forms. For finance teams, it involves recording hours worked, overtime, bonuses, and deductions. Compliance officers must ensure that all records meet legal standards and that the company is prepared for audits at any time.
From the employee's point of view, accurate records are crucial for ensuring they are paid correctly and on time. They also rely on these records for benefits administration and for proof of employment when applying for loans or other financial services.
Here are some key aspects of maintaining accurate employee records:
1. Personal Information: This includes full names, addresses, social security numbers, and emergency contact details. For example, if an employee moves to a new address, updating this information promptly is essential to ensure that they receive important documents without delay.
2. Employment Details: Job titles, departments, and employment status (full-time, part-time, contractor) must be recorded accurately. A change in job title, for instance, might affect an employee's salary and benefits package.
3. Payroll Information: Details of an employee's salary, including any raises, bonuses, commissions, and deductions, should be meticulously recorded. For instance, if an employee receives a performance bonus, it should be documented and reflected in their payroll records.
4. Tax Documents: W-4s, I-9s, and other tax-related forms must be up-to-date and readily available. An incorrect tax form could lead to improper withholdings and potential penalties.
5. Time and Attendance: Accurate tracking of hours worked, including overtime, is vital. For example, if an employee works overtime during a busy season, this should be accurately recorded and compensated.
6. Benefits Information: Details of enrollment in health insurance, retirement plans, and other benefits programs must be kept current. An employee opting into a new health plan during open enrollment is an example of a record that needs prompt updating.
7. Training and Development: Records of training sessions attended and certifications earned help track employee development. For example, an employee completing a certification in project management should have this added to their records.
8. Performance Reviews: Documentation of performance appraisals and any disciplinary actions taken are important for both employee development and legal protection. For instance, a record of a performance review could be used to support a promotion or raise.
9. Leave and Absences: Keeping track of vacation, sick leave, and other absences ensures compliance with labor laws and company policies. For example, an employee taking maternity leave would need their records updated to reflect the start and end dates of the leave.
10. Safety and Compliance Training: Records of safety training and compliance with regulations such as OSHA are essential for workplace safety and legal compliance. An employee completing a safety training course would have this documented in their records.
By integrating these elements into a comprehensive payroll compliance form in Excel, businesses can streamline the process of maintaining accurate employee records. This not only aids in compliance but also builds trust with employees, who can be confident that their records are handled with the utmost care and precision.
Maintaining Accurate Employee Records - Payroll Compliance Form: Staying on Top of Regulations: Developing a Payroll Compliance Form in Excel
In the ever-evolving landscape of payroll compliance, staying abreast of regular updates and legal changes is not just a best practice; it's a necessity for businesses aiming to avoid costly penalties and ensure smooth operations. The complexity of these regulations can be daunting, as they often vary by jurisdiction and can change with little notice. From the perspective of a payroll manager, the challenge lies in translating these legal requirements into actionable items within a payroll compliance form. For HR professionals, the focus is on understanding the implications of these changes on employee contracts and benefits. Meanwhile, employees themselves need clarity on how updates affect their paychecks and tax liabilities.
1. Review Cycle: Establish a regular review cycle for your payroll compliance form. For example, a monthly review might catch updates such as the increase in minimum wage in Ontario from CAD 14.25 to CAD 15.00 per hour, effective January 1st.
2. Tax Code Adjustments: Keep an eye on tax code adjustments. In the UK, for instance, the tax code changed from 1250L to 1270L for the 2021/2022 tax year, impacting the personal allowance for millions of taxpayers.
3. Legislative Changes: Monitor legislative changes that could affect payroll. The Fair Labor Standards Act (FLSA) in the United States, for example, periodically adjusts the salary threshold for exempt employees.
4. Local Ordinances: Don't overlook local ordinances. A city like San francisco might pass a paid sick leave ordinance that requires action on your part to comply.
5. International Considerations: For multinational companies, international considerations are crucial. The implementation of GDPR in Europe necessitated changes in how employee data is handled and reported.
6. Technology Updates: Technology updates can streamline compliance. The introduction of Single Touch Payroll (STP) in Australia serves as a prime example, simplifying reporting to the Australian Tax Office.
7. Employee Feedback: Incorporate employee feedback to ensure the form is user-friendly. This might involve adding clarifying notes next to new deductions resulting from a healthcare reform.
8. Audit Trails: Maintain audit trails for compliance checks. When the IRS issued updates to the W-4 form in 2020, employers needed to document when and how they updated their forms in response.
By integrating these practices into the payroll process, companies can foster a proactive culture that prioritizes compliance and transparency. For example, when California passed the AB5 bill, reclassifying many independent contractors as employees, businesses had to quickly adjust their payroll systems to reflect the new status of their workers. This not only affected the forms themselves but also required a communication strategy to inform affected individuals about the changes to their employment classification and subsequent payroll implications.
Navigating the intricacies of payroll compliance demands diligence, adaptability, and a thorough understanding of the legal landscape. By embedding regular updates and legal changes into the fabric of the payroll process, businesses can mitigate risks and maintain a compliant and efficient payroll system.
Regular Updates and Legal Changes - Payroll Compliance Form: Staying on Top of Regulations: Developing a Payroll Compliance Form in Excel
Ensuring the security of payroll data in Excel is a critical aspect of payroll management. Payroll data contains sensitive information, including employee personal details, salary information, and bank account numbers, which are attractive targets for cybercriminals. Protecting this data is not just about safeguarding privacy; it's also about complying with various regulations that mandate the security of employee information. From the perspective of an HR professional, the integrity of payroll data is paramount, as any breach can lead to a loss of employee trust and potential legal issues. IT specialists, on the other hand, focus on the technical safeguards that can be implemented to protect data from unauthorized access and cyber threats. Meanwhile, finance experts emphasize the importance of accurate and secure payroll data for financial reporting and compliance.
Here are some in-depth measures that can be taken to secure payroll data in Excel:
1. Use Strong Passwords: protect your Excel files with strong, unique passwords that combine letters, numbers, and special characters. For example, instead of using a simple password like 'payroll2024', use a more complex one like 'Pa$$w0rd!2024'.
2. Enable Two-Factor Authentication (2FA): If your version of Excel supports it, enable 2FA for an additional layer of security. This means that even if the password is compromised, unauthorized users will still need a second form of identification to access the file.
3. Limit Access with User Permissions: Set up different levels of user permissions to control who can view or edit the payroll data. For instance, an intern may only have permission to view the data, while a payroll manager has full edit rights.
4. Regular Backups: Keep regular backups of your payroll data in a secure location. This could be a physical drive kept in a locked and secure place or a cloud service with strong security measures.
5. Data Encryption: Encrypt sensitive payroll data within Excel to prevent unauthorized users from reading it. Excel's built-in encryption feature can turn your data into unreadable text for anyone without the decryption key.
6. Audit Trails: Use Excel's 'Track Changes' feature or a similar auditing tool to monitor who makes changes to the payroll data, when, and what those changes are. This can help trace any unauthorized or erroneous modifications.
7. Security Software: Ensure that the computer or network where the payroll file is stored has up-to-date security software, including antivirus and anti-malware programs.
8. Educate Employees: Conduct regular training sessions for employees who handle payroll data to educate them about security best practices and the latest phishing scams or social engineering tactics.
9. Physical Security: Don't overlook the physical security of the devices where payroll data is stored. This includes locking rooms and securing workstations to prevent unauthorized physical access.
For example, a company might implement a policy where payroll data files are only stored on computers in a locked room, and the files themselves are encrypted with a key that changes monthly. Only authorized personnel would know the key, and they would need to enter a unique code sent to their phone to access the room.
By implementing these security measures, organizations can significantly reduce the risk of payroll data breaches and ensure compliance with data protection regulations. It's a multifaceted approach that requires cooperation and vigilance from everyone involved in the payroll process.
Security Measures for Payroll Data in Excel - Payroll Compliance Form: Staying on Top of Regulations: Developing a Payroll Compliance Form in Excel
ensuring ongoing compliance in the realm of payroll is a critical task that requires meticulous attention to detail and a proactive approach. As businesses evolve and regulations change, the need for regular review and audit processes becomes paramount to avoid costly penalties and maintain operational integrity. These processes serve as a safeguard, ensuring that the payroll compliance form developed in Excel remains accurate, up-to-date, and in line with current laws and best practices. From the perspective of an HR manager, the review process is a strategic exercise in risk management, while an accountant might see it as a necessary step to align financial reporting with legal standards. For a compliance officer, it's about adhering to regulatory requirements and for employees, it's assurance that their paychecks are correct and fair.
1. Regular Review Schedule: Establishing a consistent schedule for reviewing the payroll compliance form is essential. For example, a monthly review could coincide with each pay cycle, while a more comprehensive audit might be conducted quarterly or annually.
2. cross-Departmental collaboration: Engaging multiple departments, such as HR, finance, and legal, can provide a well-rounded perspective on compliance. This could involve a joint review where each department checks for different compliance aspects, such as tax withholdings, benefit deductions, and legal reporting requirements.
3. Automated Alerts and Checks: Utilizing Excel's capabilities to set up automated alerts for anomalies or discrepancies can streamline the review process. For instance, if the payroll form calculates taxes and one employee's tax deduction significantly deviates from the norm, an alert can prompt an immediate review.
4. Change Management: Keeping abreast of regulatory changes is crucial. This might involve subscribing to legal updates or participating in industry forums. When a new tax law is passed, the payroll form should be updated accordingly, and the change documented.
5. employee Feedback loop: Incorporating feedback from employees can help identify issues that might not be apparent from a top-down review. An example could be a recurring error in overtime calculations that employees have noticed in their pay slips.
6. Training and Education: Regular training sessions for staff responsible for payroll management can ensure that they are aware of the latest compliance requirements and Excel functions that can aid in maintaining accuracy.
7. documentation and Record keeping: Maintaining detailed records of all reviews and audits, including the date, findings, and corrective actions taken, is vital for demonstrating compliance efforts. For instance, if an audit uncovers a classification error that led to underpayment of overtime, the records would show the corrective action taken to rectify the issue.
8. Third-Party Audits: Occasionally, bringing in external auditors can provide an objective assessment of the payroll compliance form's effectiveness. They might use statistical sampling to check the accuracy of the payroll for a certain period.
By integrating these steps into the payroll process, businesses can foster a culture of compliance that not only meets legal requirements but also promotes transparency and trust among employees. The goal is to create a system that is not only reactive to issues as they arise but also proactive in preventing them. This holistic approach to review and audit ensures that the payroll compliance form remains a reliable tool for managing one of the most important aspects of any business – its people.
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