Steps in this chapter (8)
Record a promotion, overtime, a new joiner and unpaid leave, import casual workers' days, and check what changed before approving.
Most months, payroll is about changes: a promotion, a new joiner, overtime, unpaid leave, an advance. Make each change on the employee record before creating the run. PayTrove's cumulative PAYE then corrects the tax for the rest of the year automatically.
Casual workers' days come from the factory attendance sheet. In February 2026: Zainab Idris is promoted to Senior Quality Control Officer (₦260,000 to ₦320,000 from 1 February); Kemi Adeleke joins export sales on 9 February at ₦600,000; four factory staff earn overtime during the cashew season; Ruth Maigari takes three days' unpaid leave; Daniel Auta takes a ₦40,000 salary advance; Grace Ojo takes five days' annual leave; and Comfort Danladi, a casual worker, is not engaged this month.
9.1 Record a promotion or pay rise
Why
Change the monthly gross from the month the new pay starts. Every change is recorded in the audit log with the old and new values.
Who
Preparer or Admin.
What to do
- Open the employee with Edit. Change the role or title (1) and the monthly gross (2).
- Choose Save.
9.2 Pay one-off overtime
Why
A one-off item carries a period name and is paid only in the run with exactly that name. Overtime is taxable but is not projected forward, and it is left out of the NSITF and ITF base (they are charged on regular payroll only).
Who
Preparer or Admin.
What to do
- On the employee record, choose Overtime and enter the amount (₦24,000 for Aminu Bala).
- In Applies to (2), type the period name exactly as the run will be named — February 2026 — and choose Add to this employee. It appears in the list (1) marked 'February 2026 only'.
- Salary advances are entered under Loans & salary advances with the type Salary advance and the month to recover it.
9.3 Import the month's days from a spreadsheet
Why
For more than a few casual workers, download Days template (CSV) from the draft. It lists each daily-rated worker by employee number and name with a days column. Fill in the days from the attendance sheet — halves are allowed — and save the file. Comfort Danladi did not work in February, so her days are 0.
Who
Preparer.
What to do
- On the February draft choose Days template (CSV) and fill in the days column.
- Keep the employee number column: rows are matched by employee number, or by name if the number is blank.
9.4 Import the days
Why
Import days (CSV) (1) reads the file and saves the days: the draft is recalculated at once (2). The import is all or nothing — if any row does not match a daily-rated worker on the run, nothing is saved and the rows to fix are listed. A worker with 0 days and nothing else to be paid is left off the run. The template (3) can be downloaded again at any time.
Who
Preparer.
What to do
- Choose Import days (CSV) (1) and pick the file.
- Check the days and pay (2), then review the draft as usual.
9.5 The February draft
Why
Kemi Adeleke is flagged (1) as new on the run and prorated because she joined mid-month. These do not block approval. Casual workers are never flagged as new or missing — they come and go with the work; only a change in a casual worker's daily rate is flagged. Compare with last run (2) opens the variance report.
Who
Preparer, then the approver.
What to do
- Create the run as in chapter 6 (February 2026, pay date 27 February 2026).
- Read the checks (1) and choose Compare with last run (2).
9.6 What changed since January
Why
The variance report compares the run with the last approved run, person by person: gross, net and PAYE, with the change in naira and per cent. It is the quickest way for the approver to see that every change is expected. Gross is up ₦374,571 on January, mainly Kemi Adeleke (new), Zainab Idris's promotion and overtime.
Who
Preparer and approver.
What to do
- Check the summary (1): gross, net pay, PAYE and headcount against last month.
- Read the table (2), largest changes first. Ruth Maigari's gross is down because of her unpaid leave.
- Choose Export to save the report with the month's papers.
9.7 A new joiner, prorated
Why
Kemi Adeleke's monthly gross of ₦600,000 is prorated for the days from her start date, 9 February, to 28 February: 20 of 28 days, ₦428,571. Her PAYE is worked out on a projected year of eleven months (February to December).
Who
Anyone checking the run.
What to do
- Look for the days pill (1) on a joiner's or leaver's row.
- Approve the run as in chapter 6. Chukwudi Okeke approves February on 26 February.
9.8 Unpaid leave and overtime on a payslip
Why
Unpaid leave reduces pay at the working-day rate, before tax and pension (1). Ruth's three working days of unpaid leave take off ₦21,750, and her ₦12,000 overtime (2) is added. Her PAYE and pension are worked out on the reduced pay.
Who
Anyone checking a payslip.
What to do
- Open the payslip from the run's line items and check the leave line against the approved leave request.