Separate variable-pay components in an income file
Separate basic pay, overtime, allowances and other components with their periods and employer records.
Separate receipts from pay components
The employee certificate separates pay components and year-end income. Record their respective periods rather than treating one bank receipt as the full income description.
Compare payslips, employer certificates and receipt records to identify payments covering several months or components. Follow the prescribed correction arrangements and retain earlier versions.
List variable components clearly
Keep unconfirmed entries as questions.
| Item | Record | Follow-up |
|---|---|---|
| Basic pay | Month and payslip | Match the employer certificate |
| Variable pay | Type and period | Avoid duplicate totals |
| Year-end income | Item, date and evidence | Use the relevant section |
| Receipt | Receipt matched to components | Resolve differences |
Example: one receipt contains two components
One receipt includes current pay and an earlier commission. Keep their sources and periods distinct rather than recording the whole amount as basic pay for one month.
Make components traceable
- Components are not double counted
- Periods have evidence
- Corrections retain records