Author(s): Jan Michael C. Murla, Jhenalene A. Roasa, Robert V. Reyes, Jonathan S. De Mesa, Mercedes D. Santos

Abstract: "Payroll is a critical operation for every organization to pay employees accurately their salary and emoluments on time and for a big organization, the idea of taking control of employee pay calculations is quite discouraging[1]”. This study assessed the payroll system of fourteen (14) schools under the Department of Education, Division of Nueva Ecija which are in the large category. The researchers applied a descriptive research design to best describe the payroll system in terms of Accuracy, Safety & Security, Efficiency, Usability and Timeliness. Based on the gathered data, each school uses Microsoft Excel as its tool in computing employees' monthly pay. The results revealed that three (3) areas: Safety & Security, Efficiency and Timeliness,need an improvement. Additionally, the results revealed that the major problem encountered by the payroll makers is the amount of time required in the preparation of payroll. This indicates that there is a need for development in the system to maximize the use of computers and to yield a more secure, accurate, error-free and faster payroll system.

Keywords: Improvement Plan, Payroll Makers, Payroll System, School-Based Payroll.

DOI: 10.22161/ijels.51.26