BBR 3304: HUMAN RESOSURCE ADMINISTRATION

HR POLICIES AND PROCEDURE MANUALS

HR policies and procedures are guidelines within which the organization operates. It defines
what to do and what not to do in an organization. The HR policies and procedures manual are
HR documents that are part of the pillar of an organization. These documents consist of all the
details regarding the treatment to be given to the employees in the organization and help the
employees in recognizing the culture of the organization. The HR policies and procedures
manual are also a basis of the employee handbook. They are compiled first and thereafter the
employee handbook is prepared in conjunction with the prevailing policies and procedures.

The HR policies and procedures manual and employee handbook should be prepared with utmost
objectivity and comprehensibly so as to make the documents standard and consistent in
approach, as well as free from any complexity or overlap. This is essential to negate any sort of
differential treatment with the company, and ensure a smooth and conflict-free working within
the organization.

Organizations can hire an HR Consulting Firms for the preparation both or either of the HR
policies and procedures manual and the employee handbook. An HR Consultant can assist the
organization in:

 Preparing a new HR policies and procedures manual/ employee handbook for the
organization
 Revise certain aspects of the documents or completely revise the HR policies and
procedures manual/employee handbook
 Check the documents for the ever changing legal rules and regulations, and make the
necessary changes
 Audit the existing HR policies and procedures manual and/ or employee handbook to
make sure that the given details provided are relevant to the current industry/market
scenario.

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The work of the HR Consultant can include covering just one of the document or both, the HR
policies and procedures manual and the employee handbook. Also, as per the requirement of the
administration, the Consultant may be asked to either work upon the entire document or cover
just a few policies.

While compiling an HR policies and procedures manual, an HR Consultant should keep in mind
the following important factors:

 Organizational culture
 Legal rules and regulations
 Market trends

While preparing an employee handbook, the Consultant should consider the following:

 HR policies and procedures manual of the organization

 Existing rules and regulations related to the employees in the organization
 Legal compliances
 Industry norms

An HR Consultant, on the call from the organization, may also guide and train the administration
and managers in implementing the policies and procedures properly. Further, the Consultant can
also train the employees in complying with the details as laid down in these two major
documents of the organization.

Thus, by helping the organization with the preparation and updating of the HR policies and
procedures manual and employee handbook of the organization, an HR Consulting Firm
facilitates in creating an environment in the company which is equitable, balanced and free from
conflicts

Purpose and use of policy and procedure manuals

1. These documents consist of all the details regarding the treatment to be given to the
employees in the organization and help the employees in recognizing the culture of the
organization.

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2. The HR policies and procedures manual act as a basis of the employee handbook.
3. They clearly define the benefits to be provided to the employee, various procedures as
followed in the organization and the standard of work maintained in the work place.
4. HR policies and procedures manual provide information to be followed to resolve issues in
case there is any issue from either the side of the employer or the employee.
5. Administration, managers and supervisors can consult these documents from time to time
while formulating various procedures and orders. These documents provide them the details
regarding the company policies and implementation procedures to be followed.
6. The employees can also consult these documents to acquaint themselves with the
organizational policies and procedures regarding various aspects like leaves‟ sanction,
different allowances, insurance plans, anti-harassment rules, anti-drugs rules, etc.
7. The employees‟ handbook should contain all such data, pertaining to the employment of the
employees, in complete detail so as to ensure that employees can obtain all the required
information in time.
8. The Human Resource Policy and Procedures Manual acts as a source of reference to
employees.
9. This manual is intended to assist management in the delivery of human resource policies,
services, programs and practices in a fair, equitable, and consistent manner.

FORMAT AND CONTENT OF HR POLICY AND PROCEDURE MANUAL

Format
https://psc.gpei.ca/human-resource-policy-and-procedures-manual

The following are the possible contents of a human resource policy manual. They are divided
into the following categories:
1. Introduction
Purpose of „this‟ Human Resource Policy Manual
Mission, Vision, & Value Statements
Distribution of this Manual
Amendments to the Manual

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2. Guiding Policies
Government Regulations and Acts
Anti-Oppression
Employment Equity / Diversity

3. Hiring
Recruitment
Selection
Offer of Employment
Orientation
Probation
Volunteer Recruitment

4. Employment
Employee Classification
Personnel Files
Job Descriptions
Hours of Work
Overtime Work
Retirement
Termination of Employment
Discipline

5. Code of Conduct
Dress Code
Telephone, Computer, & Electronic Media Use
Confidentiality
Copyright
Conflict of Interest
Dispute Resolution

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Grievance Management
Sexual Harassment

6. Compensation
Salaries
Pay Administration
Reimbursement of Expenses
Payroll
Benefits

7. Performance Management
Performance Review
Work Plan Development
Training & Development

8. Time Away From Work

Paid Holidays
Vacation
Sick Leave
Personal Days
Float Days
Jury Duty
Compassionate Leave
Family Medical Leave
Personal Emergency Leave
Disability Leave
Adoptive / Maternal / Parental Leave
Unpaid Leave
Management Leave

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9. Occupational Health & Safety
Health & Safety
Drug, Alcohol Use, & Smoking
Workplace Violence & Harassment

10. Travel
Expenses & Allowances

Human Resource Policy and Procedures Manual

1.0 INTRODUCTION
1.01 Purpose and Use of Manual
2.0 HUMAN RESOURCE STRATEGY
2.01 Corporate HR Planning
2.02 Departmental HR Planning
2.03 Human Resource Information Management System
2.04 Knowledge Transfer Policy
3.0 RECRUITMENT AND STAFFING
3.01 Recruitment, Selection and Appointment
3.02 Probation/Trial Period
3.03 Transfers
3.04 Temporary Assignment/Secondment Agreements
3.05 Unclassified Employees
3.06 Departmental Responsibilities in Staffing Temporary Assignments
3.07 Use of Equivalency Qualification Statements in the Staffing of Government Positions
3.08 Recruitment, Selection and Appointment French Language Requirements Bilingual
Designated Positions
3.09 Criminal Records Check
3.10 Employment of Relatives
4.0 COMPENSATION
4.01 Pay Administration
4.02 Group Insurance

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4.03 Pension
4.04 Sick Leave
4.05 Vacation
4.06 Statutory Holidays
4.07 Special Leave
4.08 Retiring Pay
4.09 Severance Pay
4.10 Recovery of Salary Overpayment
5.0 TERMS AND CONDITIONS OF EMPLOYMENT
5.01 Employment Status
5.02 Hours of Work
5.03 Conflict of Interest
5.03 Conflict of Interest Policy - Questions & Answers
5.04 Flexible Work Arrangements
5.05 Remote Work Guidelines
5.06 IT Security and Electronic Devices
5.07 Social Media
6.0 CLASSIFICATION AND POSITION MANAGEMENT
6.01 Classification
6.01a Designation of Bilingual Positions
6.01a Checklist for Designation of Bilingual Positions
6.02 Abolishment of Positions
7.0 EMPLOYEE RELATIONS
7.01 Long Term Service Recognition Awards
7.02 Employee Innovation Awards Program
7.03 Discipline
7.04 Grievance Procedure
7.05 Labour/Management Relations
7.06 Public Interest Disclosure and Whistleblower Protection
8.0 EMPLOYEE SUPPORT AND DEVELOPMENT
8.01 Orientation

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8.02 Performance Management Planning
8.03 French Language Training (Formation en français)
8.04 French Language Proficiency Evaluations (Évaluation de la compétence en français)
8.05 Employee Assistance Program
8.06 Corporate Learning
9.0 OCCUPATIONAL HEALTH AND SAFETY
9.01 Occupational Health and Safety Policy
9.02 Smoke-Free Workplace Policy
9.03 Scent Reduction Policy
9.04 Working Alone Policy
9.05 Violence in the Workplace Policy
9.07 AED (Automated External Defibrillation) PAB Complex Policy
9.08 Drug, Alcohol and Medication Policy
9.09 COVID -19 Vaccination Information and Testing Policy
10.0 TERMINATION
10.01 Lay-offs and Recalls
10.02 Termination for Just Cause
10.03 Resignation
10.04 Retirement
10.05 Death
10.06 Exit Interviews
10.07 Termination Procedures Checklist
11.0 HUMAN RIGHTS
11.01 Policy for the Prevention and Resolution of Harassment in the Workplace
11.02 Diversity and Inclusion Policy
12.0 PERSONNEL MANAGEMENT
12.01 Civil Service Superannuation Act
12.02 Employment Contracts
13.0 EMPLOYEE PRIVACY
13.01 Disclosure of Employee Personal Information

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Compiling the Manual
A human resource manual is a document that explains organization's policies regarding
employee management and the relationship between managers and employees. The HR policies
and procedures manual is compiled first and thereafter the employee handbook is prepared in
conjunction with the prevailing policies and procedures as laid down in the earlier document.
Taking the form of either an employee handbook or an internal document used by management,
it aims to describe workplace practices, hiring and termination procedures, and other pertinent
information. The HR manual is like an employee policy handbook and aims at describing
workplace practices and compliances. The book has a brief about the legal proceedings of the
company for employees and is an internal document of the organization. Like every document,
an HR manual requires a careful tally of legal procedures, rules, and compliances of a company
to be formed in a proper manual. Because these guides are essential for communicating an
organization's workplace policy and because they are often referenced in legal proceedings, they
must be thorough and accurate. These steps are the basics of how to write a human resource
manual that is informative and comprehensive:
1. Define the audience of your manual
If you are writing an employee handbook, focus more on day-to-day workplace operations
and general employee policies. If you are writing a document for management or a general
policy statement, aim to be more thorough and exact than helpful
2. Review all organizational policies. This includes policies regarding hiring, termination,
compensation, promotions, dress code, complaint procedures, sick days, vacations, etc.
3. Have an outline of what is included in the manual. Begin your guide by dividing the
document into several policy categories, for example "workplace behavior," "termination,"
"sexual harassment," etc.
4. Write an organizational policy for each category. State the position of your organization
regarding the given topic, the proper procedures for management and employees to take in
each situation, and the reasons why...
5. Write a summary for every policy and policy. It should be brief, clear and concise.
6. Include a section detailing important procedures. This includes procedures for dealing with
complaints or grievances, outlining specific methods employees should use to express
problems with the workplace or management, etc.

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7. Include a section detailing policies for exceptional circumstances. Examples include
workplace emergencies, family deaths,
8. Add an introduction to your manual after you have already laid out all your policies.
Describe your organization's approach to human resources in general and how the policies
within the manual adhere to this philosophy
9. Show a draft of your manual to any legal advisers and stakeholders in the organization.
Solicit advice, corrections, and additions
10. Edit your draft, publish a finished, dated version, and distribute.
11. Continue to review and edit your manual as new circumstances arise and you are faced with
new problems.

HUMAN RESOURCE INFORMATION SYSTEMS

Human resource information system (HRIS) is a computerized system that assists in the
processing of HRM information. It is “a fully integrated, organization wide network of HR
related data, information, services, databases, tools and transactions”. It can also be referred to as
e-HR- Electronic Human Resource. HRIS software provides a centralized repository of
employee master data that the human resource management needs for completing core human
resource processes. HRIS is designed to quickly fulfill the personnel information needs of the
organization with almost no additional expenditure of resources. Its highly technical features
permit an organization to track most information about an employee and about jobs and retrieve
that information when it is needed. HRIS has been useful for storing employment training and
compensation information on each employee.

An HRIS stores, processes and manages employee data, such as names, addresses, national IDs
or Social Security numbers, visa or work permit information, and information about dependents.
It typically also provides HR functions such as recruiting, applicant tracking, time and
attendance management, performance appraisals and benefits administration. It may also
feature employee self-service functions, and perhaps even accounting functions.

In some ways, an HRIS can be considered a smart database of employee information. The
interaction of the data, the processes that can be performed and the reporting capabilities make
the data stored in the system more accessible and usable.

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The overall aim of information system
1. To improve HR services
2. Cost cutting and operational efficiency
3. Desire of HR function to change the nature of its relationship with employees and line
managers.
4. To transform HR into a customer focus and responsive functions
5. To offer services that fit the new world of work and are attractive to current and future staff
6. Increase access to HR data
7. To streamline and standardize processes
8. To provide more consistent and accurate data
9. Provides a higher profile for HR

Purpose of HRM record and computerized information system

1. To improve quality of information available

2. To reduce administrative burden on the HR department
3. To improve speed on which at which information is available
4. To improve flexibility of information to support business planning
5. To improve services to employees
6. To produce HR metrics
7. To aid human capital reporting
8. To improve productivity
9. To reduce operational costs
10. To manage peoples working time more effectively

Areas of application
An HRIS provides a comprehensive set of human resource management functionalities to serve
most HR needs. Without this, unsecured or paper-based documents or spreadsheets are required
to store data. Manual data entry can cause errors and manual cross-checking of documents and
spreadsheets can be time-consuming and sometimes confusing, especially with a lack of
standardization in how data is captured and stored.

Even when a specific system is purchased to cover a process, such as benefits administration, it
may mean manually entering employee data changes to keep the system up to date. If multiple
systems are used, data re-entry may be required for each system, or users may need to export

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data from one system, change it and then import it into another system. If an organization so
wishes, payroll can be part of HRIS. However, many vendors sell payroll as a separate system
that integrates with their HRIS. The following are key function areas that an HRIS can perform:
1. Absence management
2. Training and development
3. Rewards
4. Managing diversity
5. Recruitment and selection
6. Payroll administration
7. Appraisal/performance management
8. HR planning
9. Knowledge management
10. Expenses
11. Employee self service

Standard information centralization and decentralization of records

Having a centralized repository for employee data removes the need to store paper files, which
can be easily damaged, as well as the need to search through large paper-based employee files to
find information. Depending on the type of HRIS software, it may generate various reports,
provide ad hoc reporting capabilities and offer HR analytics on important metrics such as
headcount and turnover. Modern HRIS software also offers visualization capabilities for
employee data, such as automatically rendered organizational charts or nine-box grids.

When an HRIS has employee or manager self-service, the process for making employee master
data or organizational changes becomes more efficient and uses less time than with paper-based
requests. Approval workflows enable changes to be approved or rejected, with the necessary
individuals automatically notified. An HRIS might also offer mobile capabilities that extend self-
service and provide additional flexibility for remote workers.

Features of the HRIS

Features of particular interest in HRIS system are the use of software, integration with other IT
systems in the organization, use of the intranet and provisions for self service.

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1. Use of software
Software is bought from an external supplier. Then the software is customized to meet
specified business requirements. Extensive customization can make future upgrades
problematic and expensive, so it is important to limit it to what is necessary.
If an external supplier is used, the following factors should be considered:
 Do a research of HR software market through trade exhibitions and publications
 Review HR processes and existing systems
 Produce a specification of system requirements
 Send an invitation to tender to several suppliers
 Invite suppliers to demonstrate their products
 Obtain references from existing customers ,including site visits
 Analyze and score the product against the specification
2. Integration
Enterprise resource planning (ERP) systems integrate all data and processes of an
organization into a unified system with the same database. HHR systems are not frequently
to this extent although they often link payroll administration with other HR functions.
Integration of HR system with IT systems in the wider organization will aid human capital
reporting, comply with supply chain partner requirements, improve profitability, reduce
headcount and deliver against economic criteria. However many HR functions retain stand-
alone systems because they believe integration would compromise their own system,
potential lack of confidentiality and the cost and perceived risks involved.
3. Intranet
An intranet system is where computer terminals are linked so that they can share information
within an organization or within part of an organization. The scope of the information that
can be shared across terminals can be limited to preserve confidentiality and this security can
be enhanced by using passwords. HR intranet systems can be used for purposes such as
updating personal details, applications for internal jobs online, requests for training, access to
e-learning, administration of queries and communication
4. Self-service
This is called Human resource self-service system (HRSS) allows managers and employees
to access information and facilities to interact with the system to input information or make

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 choices of their own. This can operate through an HR portal - a site that a functions as a point
of access to information on the intranet- that may be specially designed to produce a brand
image of the HR function. It‟s sometimes referred to as a business to employees‟ portal
(B2E).
For managers, self-service means that they can access information immediately. This might
be HR metrics (human capital reporting measures) in such areas as absenteeism, personal
details, performance management data, learning and development projects, and pay (as a
basis for pay reviews). They can also input data on their staff. This facilitates the devolution
of responsibility to line managers and reduces the administrative burden on HR. Employees
can also access information, input data about themselves, request training and apply for jobs
online.

Selecting and developing an appropriate system

 Involve end users and other stakeholders in the decision making process
 Make sure you really know what you need now, and what you are likely to need in the near
future so you can give clear guidelines to the software provider
 Include a member of staff with IT expertise on the decision making team , even if they are
not HR professionals
 Go for something clear and straightforward that adds value. Don‟t go for all the „bells and
whistles‟; they may cost more, take more time to administer and you might end up not using
them.
 Evaluate the range of systems on offer in terms of how they report and how easy and quick it
is to produce the types of report you need on a regular basis. Look at how reports are
presented, can you download them in an excel spreadsheet or into access so you can
manipulate the data yourself? How easy is it to do a mail merge with the information
reported?
 When buying an off-the-shelf system, don‟t customize it unless it‟s critical. Each time the
system is upgraded, it‟s these modifications that may cause you difficulties. If you do have
modifications, budget for these to be managed on an ongoing basis.

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Steps required in introducing an HRIS

Identify areas to be
covered by the system

Assess benefits and

costs and make
business case
Consult users and Prepare specification Identify potential
line managers software suppliers

Select supplier Discuss need and scope

for customization

Set up project

Design and test system

Implement system

Ongoing review and

modification

Operating and maintenance of the HRIS

When you put in a new HRIS, it may not be easy to know what you will need to do to update the
system. But like any computer software program, in case HRIS is out-of-date updating is
necessary. It‟s good to know what updating is important and when? How much should be
budgeted for maintenance of a system and what factors impact these costs?

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First of all, don‟t ask your HRIS vendor for customized programming until you‟ve determined
that what you‟re asking for isn‟t going to be on the next release of the software. Check with the
users group to see if there are other companies looking for similar programming; this is where
the vendors get 90% of their ideas for software enhancements and if other companies need it,
you‟ll probably see it on your next update.

Updates to the software generally fall into two categories: minor and major. Minor updates
generally are included as part of your original purchase agreement and come within a short
period after implementation. Major upgrades will involve some cost on your part, and can be as
much as 20% of the cost of your original system software, depending on the types of updates
available.

Don‟t automatically jump to the next update unless necessary, but keep in mind that for most
vendors, you can‟t skip more than two or three updates without doing another full
implementation.

You should also budget annually for equipment upgrades such as workstations (especially if it
was too much to bite off in the original implementation), data storage, interactive media (e.g.,
voice response, web-based data entry) and third-party vendor networking.

ROLE OF COMPUTERS IN HRM

 Payroll - Payroll is the sum of all financial records of salaries, wages, bonuses and deductions
for an employee. In accounting, payroll refers to the amount paid to employees for services they
provided during a certain period of time. The payroll management module has the basic task of
automating the pay process in an organization. The outstanding benefit of Payroll Management
System is its easy implementation. The Payroll Management System deals with the financial
aspects of employee's salary, allowances, deductions, gross pay, net pay etc. and generation of
pay- slips for a specific period. It has the following benefits that are briefly enlisted below:
- Manage Employee Information Efficiently.
- Define the emoluments, deductions, leave etc.
- Generate Pay-Slips

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- Generate and Manage the Payroll Processes according to the Salary Structure assigned to the
employee.
- Generation of reports related to employees and their tasks.
- Security Management

 Benefits administration – Benefits administration involves the creation and management of

employee benefits, as well as providing a means for employees to be trained in understanding
how the benefits work and what types of standards employees must meet in order to qualify for
the benefits. This module helps provide a system for organizations to administer and track
employee participation in benefits programs. These typically encompass insurance,
compensation, profit sharing and retirement.
 Training and Development – This module tracks employee profiles and schedules training
events. It also manages the identification, responsibilities, authorities, and training and
certification requirements for each employee in an easy-to-use environment. The system,
normally called a "learning management system" (LMS) if a standalone product, allows HR to
track education, qualifications and skills of the employees, as well as outlining what training
courses, books, CDs, web based learning or materials are available to develop
skills.
 Recruitment - One way in which human resources has been significantly impacted by
technology is in the area of recruiting. Before the Internet, HR recruiters had to rely on print
publications, such as newspapers, to post jobs and get views for open positions. Other methods
such as networking also were used, but HR recruiters did not have the ability to post a job in one
or more locations and have millions of people see it all at once. Technology has made recruiting
more efficient and in the hands of the right recruiter, more effective as
well.
 Employee Self-Service module - The employee self-service module allows employees to query
HR related data and perform some HR transactions over the system. Employees may query their
attendance record from the system without asking the information from HR personnel. The
module also lets supervisors approve over-time requests from their subordinates through the
system without overloading the task on HR department. Many organizations have gone beyond
the traditional functions and developed human resource management information systems, which

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support recruitment, selection; hiring, job placement, performance appraisals, employee benefit
analysis, health, safety and security, while others integrate an outsourced applicant tracking
system that encompasses a subset of the above.
 The time and attendance module keeps a track record of all the activities related to Human
Resources and production of services and/or products. It is an advanced module that provides
broad flexibility in data collection methods, labor distribution capabilities and data analysis
features. Cost analysis and efficiency metrics are some secondary functions of this component of
Human Resource Management Information Systems.
 Performance Appraisal–This module evaluates and compares the job performance of an
employee against the set target or other employees. Some applications of performance appraisal
are compensation, performance improvement, promotions, termination, test validation etc. There
are a number of potential benefits of organizational performance management conducting formal
performance appraisals (PAs). There has been a general consensus in the belief that PAs lead to
positive implications of organizations, so this module is also incorporated into the modern HR
Management Systems.

ADVANTAGES
The HR department has numerous benefits of this approach:
- Possession of single database of all employees in the company with all necessary information
and opportunities for different reports.
- The ability to update databases in real time, on the basis of all changes, which is of extreme
importance to regionally diversified companies.
- Elimination of paper forms that are much slower and with much higher probabilityof
errors.

- Employees in HR department do not have to constantly refer to the instructions on working

hours, because the application is configured according to existing guidelines, which have
reduced delays and uncertainties.

- Reduction or elimination of unemployment in the system, which results in high reliability of

data in the system.
- Increased employee satisfaction in HR department due to ease in execution of tasks.

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- The ability to establish full control over internal migration of employees and the management
of their talents.
-Large amount of data and information to be processed.
- Project based work environment.
-Employee empowerment.
-Increase of knowledge workers & associated information.
-Learning organization

LIMITATIONS
Data Theft - With data theft on the rise, many companies are forced to improve their network
security. And although they spend millions of dollars every year on securing these networks, the
focus has largely been on securing the access to the network rather than protecting the
information itself.
Cost - Installation, setup and consulting is costly
Difficulty of Analysis - Our system can contain so much data that we may find it difficult to
analyze. We may need a separate analysis system just to sort the data into meaningful chunks.
Although almost all HR managers understand the importance of HRIS, the general perception is
that the organization can do without its establishment. Hence only large companies have started
using HRIS to complement its HR activities.

DATA AND INFORMATION

There is a distinction between data and information. Data are facts and figures in the form of
historical records that are not used in making decisions. Information on the other hand consists of
data which are retrieved and processed and used for making decisions, forecasting and argument.
Processed data is information.
The computer application in human resource management is the managerial applications of
computer use which is usually known as management information system. In case of Human
Resource Management, it is known as Human Resource Information System (HRIS). Computer
converts the data into meaningful information needed by the manager to make decisions,
planning and control.

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Today HRIS is computer based information system. Manager as a decision maker is a processor
of information. He must possess the ability to obtain the information, store the information,
process and retrieve the information and use it for the right decision.

Today knowledge is increasing with the tremendous speed. There is an explosion of knowledge.
Current information is very essential for right decision.

Speed and accuracy is the special feature of computer. The machine does not get bored or
fatigued. It can handle any quantity of data. The speed and accuracy of computer has led to
speedy transactions and other business operations. The information is made available to
management more quickly Computer provides large and sophisticated database to the manager
that can be used at appropriate time for making decisions.

Today‟s computer languages are user friendly that allow manager to learn enough skills in a
short time ranging from a day or two to have an access to the most of their demand for
immediate and ad hoc information provided data are properly collected, organized and stored in
a computer. Management must insist on economic quality the quality which is cost effective. It
should establish quality standards that reflect needs of the organisation. It can be easily done
through “Quality Circles‟. They should focus their attention on programming techniques,
documentations, new technology use etc. Computer is a time saver device.

Data and Information:

There is a distinction between data and information. Data are facts and figures in the form of
historical records that are not used in making decisions. Information on the other hand consists of
data which are retrieved and processed and used for making decisions, forecasting and argument.
Processed data is information.

Decisions Support System:

Decision support system aids the manager in decision making. According to R. H. Sprague and
E. D. Karlson, decision support system is, “an interactive computer based system that helps
decision makers utilizes data and models to solve unstructured problems.”

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A decision support system can be created in which senior and experienced manager‟s procedures
and methods of decision making can be replicated. It will help the managers immensely to arrive
quickly at a decision on any problem related to human resources of the organisation.

DSS facilitates the present executive to have experts‟ advice at his finger tips. The system is user
friendly. It provides a readymade advice to the executive. DSS for several human resources
problems can be developed and kept ready. DSS helps an executive to plan for future.

Data base Management System

It is a collection of software for processing interrelated data. In large organisations there is an

expansion in succession at the bottom structure. They face with a problem of integrating the
organisations human resources information.

Their activities should be integrated. The information about their activities should be integrated.
There are several software packages that are developed to integrate the data contained in a data
base. Such software packages are known as database management systems.

The data base management systems are special computer programmes enabling user to create,
manipulate, retrieve and maintain file data. The database management system facilitates creation,
addition, deletion and modification and sorting of records.

It also helps in preparing printed reports as per required specifications. It helps in arranging the
data in desired sequence. It acts as an interface between applications programme and the office
files.

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The figure given below is an illustration:

Data base management system provides access to file inquiries and information, other details
regarding employees, updates records, creates reports etc. It makes efficient use of computerized
storage space.

Management Information System:

Management information system or MIS is the old concept. The computerized MIS is new.
Executives used MIS for planning and control. Computerized MIS added new dimensions by
way of increased speed and accuracy. The use of computer has made the management
information system feasible. It is not necessary that management information system should be
computerized. There are host of tasks that are performed perfectly by employees and executives
but there are certain tasks that can be speedily and accurately performed by this electronic
machine” computer.

According to Gordon B. Davis and Margrethe H. Olson management information system is, “an
integrated, user machine system for providing information to support operations, management
and decision making functions in an organisation. The system utilizes computer hardware and
software; manual procedures; models for analysis, planning, control and decision making; and a
data base.”

MIS helps in integrating organisational information. In respect of human resources management

it helps in having the integrated information in respect of human resources of the organisation.
The information can be utilized by anyone needing it for which the knowledge of computer is not

22
essential. Simply knowledge of using it will do. MIS is a support system for various functions of
management.

Organisation is a techno-economic and social system. MIS draws upon the organisation,
organisation theory and management. If helps in understanding organisational structure and
design, organisational change processes, motivation, decision making, organisational behaviour
pattern etc.

Organisation is a system consisting several subsystems based on functional activities such as

Production, Marketing, Personnel, Finance, Sales, Accounting, and Materials etc. MIS tries to
bring about their integration for smooth working. Human resources are used in each system
manning respective positions.

MIS helps in providing integrated information in respect of all human resources of the
organisation. The information system should match managerial needs of the organisation.
Computer Applications in Human Resource Management programme and the office files. The
figure given below is an illustration.

Management’s Needs and Information Systems:

The information systems come to the rescue of employees and executives while performing their
jobs at their workplace. The system helps them to improve their performance leading to complete
job satisfaction. The information needed by the executives differ in quantity and quality
according to their position and level in the organisational hierarchy.

Traditionally the management of organisation has a pyramidal shape, i.e. narrower at the top
having flattened base. This organisational pyramid can be divided into three levels; top, middle
and lower. Top management consists of top level managers such as managing directors, chief
executive officer etc., the middle level management consists of middle level management i.e., the
departmental heads and lower level of management consists of the front line supervisors,
superintendents and other operational staff. For performing the works they require different types
of information. The information for performance can also be divided, according to these levels
because the decisions to be made differ according to the managerial hierarchy.

23
It is shown in the diagram given below:

The top level management requires Decision Support System or DSS to frame organisational
strategy in respect of various aspects of organisation. They may frame the strategy in respect of
human resources of the organisation. They have to take strategic decisions requiring an
interactive computer based system which is known as decision support system.

The middle level management has to make tactical decisions for which they need the data base
system known as management information system or MIS. Lower level management has to make
operational decisions for actual work performance, the system they require for the purpose is
known as the electronic data processing system or EDP system.

The information needed by the executive depends on the technical background, decision making
ability and managerial leadership style adopted nature of the corporate body structure of
organisation and executive‟s perception of requirements of information.

Human Resource System:

Human resource is actually a subsystem of a system, the organisation. Human resource system
includes acquisition of human resources, their training and development, compensation, other
benefits, health and safety, job analysis, job description, job specification, performance

24
evaluation, job evaluation, other information relating to human resources such as skill,
competence, experience, their yearly increments, bonus, cost of acquiring human resources, cost
of training, composing skill inventory, strategy in respect of acquisition, retention of human
resources etc.

The complete information in all these respects is to be kept ready at hand. Computers aid in
keeping all these information and make it available at the fingertips of human resource manager.
Human resources are the part of the whole system. They are working in all functional areas of
the organisation manufacturing, marketing, sales, finance, logistics, research and development,
advertising, etc.

Complete information is to be stored, compiled, processed, retrieved along with the external
agencies like government, dealers, wholesalers, financers, suppliers etc. A system oriented
human resource function integrates and interrelates with other functions of the organisation. The
computerized human resource system is known as human resource information system or HRIS.
It is dealt with in the chapter Human Resource Planning earlier.

HRIS maintains the up to date information relating to all aspects of human resources of the
organisation and works as decision support system. Its input is raw data and output is
information. It is a system that acquires, manipulates, analyses, stores, retrieves and makes
available the instant information in respect of human resources of the organisation. The
information is finished and structured one. Some personnel‟s are required to work with the
system. They include Systems Manager who is responsible for planning, monitoring and
controlling the activities relating to computerization.

System Analyst is another personnel required in the system to study and analyze the problems
and prepare solutions and programme specifications. The third personnel in the system and in the
hierarchy are the Programmer. More programmers are required to prepare computer programmes
based on specifications prepared by system analyst. The fourth personnel in the system who
works at the lowest level in the hierarchy is the Data Entry Operator.

More such operators are required who are responsible for entering the data into computer system.
This man machine interface is known as human ware or livewire. These people prepare several
software‟s and databases and pass on the information on line by making these systems

25
accessible. In this way eliminating waste and achieve significant improvements in data quality,
thus helping the line managers to solve their human resource problems.

The computerized systems have added value to the human resource development and
management giving an opportunity to emerge as power base in the organisation. Now the
electronic mail, computer to computer links and videoconferencing have brought about
transformation of human resource function. It has also brought down the overhead costs
incurred.

The human resource management system consists of several inputs and outputs and other
activities and processes working through information media. The system possesses a
computerized data base management system, programme for cross checks for accuracy, modules
for performing specific functions and a facility for special information to be provided on query.

Computer use in HRM

The modern technology has brought in sea changes and transformed the organisational structure,
working and culture. Computers and computer programmes have flooded into the organisations
of all kinds and types giving no chance to escape from their influence. They are widely used in
human resource management.

Human Resource Planning

The vast data is required for human resource planning. Top management wants to prepare a long-
term strategic planning for human resources. Human resource information system provides
necessary information required for making essential projections regarding human resources
requirements. The information can also be utilized for acquiring human resources, their
promotion, transfer and career planning. Job analysis information helps in human resource
planning.

Acquisition of Human Resources

Acquisition of human resources is done through recruitment and selection. Human resource
information system is a tool that provides a lot of help in internal posting of jobs which is done
through recruitment. It is an internal source of recruitment. The complete information regarding

26
skill, competence, knowledge, experience, training, educational qualification, age, sex etc.
available to the human resource executive through HRIS enabling him to fill up the vacant
position by way of promotion or transfer.

External recruitment also made easy with the help of computerized information‟s maintained by
the organisations by way of keeping a track record of unsolicited applicants and at times taking
the help from private employment agencies who maintain databases regarding various types of
human resources available in different organisations and or other persons in search of jobs.

The acquisitions of human resources by way of selection are quite lengthy and complicated
procedure is adopted. All these complications are made easy by way of using computerized
information. Test and scanning of applications are accurately performed through computers
hence saving a lot of time and cost.

Training and Development

In the area of training and development the computer has been used to a greater extent. There are
computer assisted instructions that are widely used training techniques. Computer assisted
instructions (C.A.I.) are the programmed learning methods.

Earliest in 1924 the use of rudimentary teaching machines were made but with the advent and
availability of computers the programmed training is in vogue now. The computerized training
system is utilized for hosts of job holders that include mechanics, clerks, pilots etc. Computer
simulation of real job situation is of particular importance. It is on the job training method. It
helps trainee to gain practical experience.

Under computer managed instructions the trainees‟ competence is assessed by the computer
before start of the training. The assessment continues till the end of the training. The assessment
makes the trainer to modify training contents to suit the trainee‟s needs.

Under computer based training, the facilities of computer aided instructions and computer
managed instructions are combined together. Being comprehensive it provides many advantages
to the trainee through effective learning. Computer -based training (CBT) provides immediate
feedback. A commoner gets more knowledge through CBT than in classroom training. The

27
training through CBT can be provided at the place of working or where the trainees assemble. It
is cost effective.

No costs are incurred on trainer as it is the programmed-based training. There is an improvement

in CBT with the addition of video which is high tech training technique and is known as
interactive video training. CD-ROM is also used for executive development. It is up to the
organisation to make a choice of appropriate computerized training technique depending upon
the availability of funds and the type of employees and executives undergoing training.

The high tech training methods have high initial investment but once purchased it is very cost
effective. The evaluation of trainees and training programme can be immediately available which
is not possible under other traditional training techniques.

Computer can store the information relating to trainees, their performance and their needs for
further training. Up to date information in this respect can be made available as and when
required by the human resource manager or any executive for that matter.

HRIS modules can be used to record the training received and cost of training can be monitored.
There is a constant need to update the skills and knowledge of the employees and executives to
meet the growing needs of the organisation. The computerised training programmes fulfill these
needs of the organisation.

Career and Succession Planning

Career planning requires thorough check up of one‟s own preferences, abilities, skills,
competence, knowledge and expertise and values and their matching with the job requirements at
the higher level available in the organisation or in other organisation. This is easily and
accurately done by the computer for the individual employee and executive and organisation.

The organisation can keep track of such ambitious employees and executives. Such personnel‟s
are very conscious of their career and career path. They do not hesitate in leaving the
organisation if an opportunity in their career path is denied to them.

One can say that career planning and computer applications are made for each other. The
detailed inventory in respect of human resources of the organisation and the job details can be

28
stored in a computer. Succession system is another area where computer play an important role
in suggesting a suitable person to succeed a retired one at a position. This can be easily
maintained for employees and executives both.

Compensation

Compensation is yet another area where computer applications can be made. The compensation
includes salary, wages and other benefits. The information required in this system is payroll and
financial records. Human resource information system aids in wage and salary administration.

Several software packages are available in this respect to maintain and monitor the compensation
administration. The employee gets the information relating to the salary drawn by him and
compulsory deductions from the salary along with his leave records till date every month.

It saves manual labour of maintaining the large and heavy ledgers. The details regarding
employees‟ contribution to provided fund, the interest thereon is also maintained and at regular
interval the employees are handed over the details.

Performance Appraisal

If merit or performance is rated by an individual may be superior in rank and hierarchy, there is a
scope for biased attitude. Computer can provide unbiased solution to the problem. Modules are
available to help in evaluating performance. There are several software‟s available in evaluating
the performance of the employees and executives having several rating scales in critical areas of
performance. The organisation can make use of the relevant scales of evaluating the performance
of its employees of various grades and ranks by varying the rating scale provided by the
software.

Safety and Health

Safety and health at workplace is very essential. Healthy employees free from any disease having
all the parts of body intact and safe are the assets of the organisation. The organization having
such human resources should boast upon itself. It deserves credit for excellent provisions in
respect of safety and health of its employees.

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It is a dream away from facts. But organisation can take utmost care of its employees keeping the
records of occupational diseases, injuries and make the employees aware of them from time to
time and also draw attention of the employees towards hazardous chemicals and other such
materials and their use.

Human resource information system can develop a software and maintain the records of various
categories of occupational diseases, their dangers, how people suffer from them, medical
treatment available, methods of prevention, safety measures at the workplace, the cares to be
taken etc.

The employees can be, through computer network at regular intervals or daily, made aware of all
these and warn of the hazardous after effects. Computer in this respect can provide a healthiest
system for safety and health of the human resources of the organisation. The computers aid in
respect of maintaining health, cope up with stress, change in lifestyle and adopting the one that
suits to his or her health, dieting etc.

Human Relations:

Maintaining better human relations is a problem faced by many organisations. Every

organisation expects better human relations and smooth functioning. The relations between union
and management should be smooth and of cooperation. The computers can help in keeping the
records of negotiations between unions and management, the agreements reached between the
two.

Computer network helps in reminding the executives of the agreements and agreed terms
between the management and unions. Executive‟s personal computer can be connected to an on
line information search and retrieval system human relations information network. Employees
can also have the access to the system knowing fully well what their leaders agree or disagree to.
This promotes complete transparency in human relations or industrial relations in the
organisation.

In modern times giant corporate bodies are coming up with global network employing lacs of
employees and other officials across the world. They have different points of views and demand.
To maintain them efficiently and satisfy their needs, it is therefore necessary for the organisation

30
to develop an expert system that enable to have opinion survey of the employees, their
perception, and advice. Computers help in streamlining the process.

Through this network executives have at hand information and close contacts with the
employees. Any problem crops up at any plant anywhere can be immediately attended and
nipped it in the bud. Expert system can be developed to keep qualitative information along with
quantitative one. In this way computers play a vital role in human resource management.
Computers aid in facilitating smooth working and worry free environment at the plants, offices
and at homes. They aid in restoring industrial peace and harmony.

INFORMATION FLOWS
As businesses rely on an increasing number of communication tools and employees have access
to more data than ever before, it‟s crucial to have strong information flows in place to avoid data
bloat, foster collaboration and boost efficiency.

DEFINITION
Information flow is the exchange of information among people, processes and systems within an
organization. When you have employees working across different locations, devices and
departments, it can be difficult to keep everyone on the same page. Having strong information
flows in place makes it possible to overcome challenges, so employees can stay aligned on
business goals, make more informed decisions and work smarter, not harder.

Types of information flow

The direction of information flows within an organization can vary based on its size, structure,
industry and more. The main types of information flow include:
Downward
When someone in a management or leadership position shares instructions or information with
lower-level employees.
Upward
When someone in a lower-level position communicates with someone in a higher position, such
as when an employee reports their accomplishments for the month to their supervisor.

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Horizontal
When information is exchanged across various departments or aspects of business existing at the
same level.
Diagonal
When there is cross-functional communication between employees at different organizational
levels.

Information-flow problems

Information-flow problems can make it difficult for your employees to do their jobs effectively,
which can negatively affect your customer experience and bottom line. Take a moment to ask
yourself the following questions:

 Are employees unable to find the assets or information they need to complete their job
tasks quickly?
 Are employees unable to quickly refer to past records and reports in order to track
progress and trends?
 Are employees unable to provide information to the right people in the right
departments?
 Are employees unaware of companywide policies?

Tips for improving information flows

If you answered “yes” to any of the above questions, there may be knowledge management and
information-flow problems in your organization. Luckily, we have some tried-and-true tips for
how to improve communication and collaboration.

Create a culture of open communication and transparency

Strong company culture is based on transparency, and so are strong information flows.
Employees are more engaged when they‟re well-informed, so it‟s important to foster two-way

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communication between employees and leadership by having an open-door policy and staying
transparent.

Connect message to mission

Make your company values and mission clear to employees and ensure all messaging ties back to
them. When all employees are aligned with leadership in their understanding of company goals,
they will be able to work toward reaching them together.

Improve access to critical business tools

As more employees than ever work remotely, it‟s crucial they have access to the applications,
systems and software your organization relies on to do business. Without this, your team will be
left dealing with bottlenecks and frustrations that could be solved with proper information flows.

Choose the right tools

Digital-collaboration tools can be used to improve information flows in a variety of ways, from
tracking a project‟s progress to fostering rapport between coworkers who have never met in
person.

The creation of various channels also eliminates information silos by providing employees with
one convenient hub for cross-department communication. Here are some channel ideas to boost
employee engagement and efficiency while streamlining information flows:

 Company Knowledge: Employees can share industry news and articles learn about trends
affecting other aspects of the business and keep skills sharp.
 Recognition: A channel dedicated to coworker shout outs not only helps employees feel
valued and appreciated but makes it possible for everyone in the organization to know
what others are up to.
 Announcements: Keep employees informed with a regular cadence of announcements.
In order to see success in the modern business landscape, your employees need to be able to
share ideas, make decisions and move work forward quickly and accurately. Slack makes it
possible to avoid data bloat and costly bottlenecks due to poor information flow by bringing the
right people and information together.

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Information and the MIS concept
Information is a set of classified and interpreted data used in decision making. It has also been
defined as 'some tangible or intangible entity which serves to reduce uncertainty about future
state or events' (Lucas, 1978). A management information system (MIS) is 'an integrated user-
machine system for providing information to support operations, management and decision
making functions in an organization. The system utilizes computers, manual procedures, models
for analysis, planning, control and decision making, and a database' (Davis and Olson, 1984).
MIS facilitates managerial functioning. Management information is an important input at every
level in the organization for decision making, planning, organizing, implementing, and
monitoring and controlling. MIS is valuable because of its content, form and timing of
presentation. In the context of different levels of decision making, information can be described
as:
 source,
 data,
 inferences and predictions drawn from data,
 value and choices (evaluation of inferences with regard to the objectives and then choosing a
course of action), and
 Action which involves course of action.

The MIS concept comprises three interrelated and interdependent key elements: management,
system and information (Murdick and Ross, 1975).

Management and the MIS process

An MIS is directed towards the managerial functions of planning, controlling and monitoring,
and decision making.
Planning
Planning consists of five sequential and interactive steps (Kumar, 1989). These are:

- including the various skills - required to undertake the activities;

34
 he duration of each activity to be performed; and

The basic requirements during the planning process of most importance in designing and
implementing an MIS for an organization are (Kumar, 1989):
 providing the information required by the planner at each step of planning;
 establishing procedures for obtaining the information;
 arranging for storage of the approved plans, as these will provide the information requisite to
monitoring and controlling; and
 Evolving methods for communicating the plans to employees in the organization.

Monitoring and controlling

Controlling compels events to conform to plans. It involves:

performance against the set standards; and

-course corrections).

The requirements for successful development of a control system are:

ttributes; and

occurrence of the deviation.

Decision Making
Decision making is the process of selecting the most desirable or optimum alternative to solve a
problem or achieve an objective. The quality and soundness of managerial decisions is largely
contingent upon the information available to the decision-maker. Gorry and Scott Morton (1971)
classified decision making on three levels of a continuum:
Strategic decisions are future-oriented because of uncertainty. They are part of the planning
activity.

Tactical decision making combines planning activities with controlling. It is for short-term
activities and associated allocation of resources to them to achieve the objectives.

35
 Technical decision making is a process of ensuring efficient and effective implementation of
specific tasks.

Elements of decision making

The four components of the decision making process are (Burch and Strater, 1974):
Model A model is an abstract description of the decision problem. The model may be
quantitative or qualitative.
Criteria The criteria must state how goals or objectives of the decision problem can be
achieved. When there is a conflict between different criteria, a choice has to be made through
compromise.
Constraints. Constraints are limiting factors which define outer limits and have to be respected
while making a decision. For example, limited availability of funds is a constraint with which
most decision makers have to live.
Optimization Once the decision problem is fully described in a model, criteria for decision
making stipulated and constraints identified, the decision-maker can select the best possible
solution.

Systems approach
Modern management is based upon a systems approach to the organization. The systems
approach views an organization as a set of interrelated sub-systems in which variables are
mutually dependent. A system can be perceived as having:
Components, functions and the processes performed by these various components;

Relationships among the components that uniquely bind them together into a conceptual
assembly which is called a system; and

An organizing principle that gives it a purpose (Albrecht, 1983).

The organizing system has five basic parts, which are interdependent

They are:

36
 behavior arising out of role demands of the organization;

the physical environment in which individuals work.

The interrelationship of the sub-systems within an organization is fundamental to the systems

approach. The different components of the organization have to operate in a coordinated manner
to attain common organizational goals. This results in synergic effects. The term synergy means
that when different sub-systems work together they tend to be more efficient than if they work in
isolation. Thus, the output of a system with well integrated sub-systems would be much more
than the sum of the outputs of the independent sub-systems working in isolation.

The systems approach provides a total view of the organization. It enables analysis of an
organization in a scientific manner, so that operating management systems can be developed and
an appropriate MIS designed.

By providing the required information, an MIS can help interrelate, coordinate and integrate
different sub-systems within an organization, thus facilitating and increasing coordinated
working of the sub-systems, with consequent synergism. The interaction between different
components of the organization depends upon integration, communication and decision making.
Together they create a linking process in the organization.

Integration ensures that different sub-systems work towards the common goal. Coordination and
integration are useful controlling mechanisms which ensure smooth functioning in the
organization, particularly as organizations become large and increasingly complex. As
organizations face environmental complexity, diversity and change, they need more and more
internal differentiation, and specialization becomes complex and diverse. The need for
integration also increases as structural dimensions increase.

Communication integrates different sub-systems (specialized units) at different levels in an

organization. It is thus a basic element of the organizational structure necessary for achieving the
organization's goals.

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Organizational structure and MIS
MIS has been described as a pyramidal structure, with four levels of information resources. The
levels of information would depend upon the organizational structure. The top level supports
strategic planning and policy making at the highest level of management. The second level of
information resources aid tactical planning and decision making for management control. The
third level supports day-to-day operations and control. The bottom level consists of information
for transaction processing. It then follows that since decision making is specific to hierarchical
levels in an organization, the information requirements at each level vary accordingly.
Thus, MIS as a support system draws upon:
Concepts of organization;
Organizational theories, principles, structure, behavior and processes such as communication,
power and decision making; and
Motivation and leadership behaviour.

Information requirements for MIS

Assessing information needs
A first step in designing and developing an MIS is to assess the information needs for decision
making of management at different hierarchical levels, so that the requisite information can be
made available in both timely and usable form to the people who need it. Such assessment of
information needs is usually based on personality, positions, levels and functions of
management. These determine the various levels of information requirements.

38
Organizational structural implications for information systems

Concept Implications for Information Systems

Hierarchy of authority A tall hierarchy with narrow span of control requires more formal control information at
upper levels than a flat hierarchy with wide span of control.

Specialization Information system applications have to fit the specialization of the organization.

Formalization Information systems are a major method for increasing formalization.

Centralization Information systems can be designed to suit any level of centralization.
Modification of basic Information systems can be designed to support product or service organizations, project
model organizations, lateral relations and matrix organizations.

Information model of Organizational mechanisms reduce the need for information processing and
organization communication. Vertical information systems are an alternative to lateral relations.
Information systems are used to coordinate lateral activities.

Organizational culture affects information requirements and system acceptance.

Organizational culture
Organizational power Organizational power affects organizational behavior during information system
planning, resource allocation and implementation. Computer systems can be an
instrument of organizational power through access to information.
Organizational growth The information system may need to change at different stages of growth.

Goal displacement When identifying goals during requirements determination, care should be taken to avoid
displaced goals.
Organizational learning Suggests need for information system design for efficiency measures to promote single
loop learning and effectiveness measures for double loop learning.

Project model of Describes general concepts for managing change with information system projects.
organizational change
Case for stable system Establish control over frequency of information system changes.

Systems that promote Reporting critical change variables, organizational change, or relationships, and use of
organizational change multiple channels in a semi-confusing system may be useful for promoting responses to a
changing environment.
Organizations as socio- Provides approach to requirements determination and job design when both social and
technical systems technical considerations are involved.

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Levels of information requirements
There are three levels of information requirements for designing an MIS. They are:
Organizational level: information requirements define an overall structure for the information
system and specific applications and database.
Application level: requirements include social or behavioural - covering work organization
objectives, individual roles and responsibility assumptions, and organizational policies - and
technical, which are based on the information needed for the job to be performed. A significant
part of the technical requirement is related to outputs, inputs, stored data, structure and format of
data and information processes.
User level, database requirements can be classified as perceived by the user or as required for
physical design of the database.

Strategies for determining information requirements

Steps in selecting a strategy and method for determining information requirements
1. Identify elements in the development process

Information system or application

2. Identify characteristics of the four elements (in 1, above) in the development process which
could affect uncertainty in the information requirements.
3. Identify the process uncertainties
Existence and availability of a set of usable requirements.

Assess how the characteristics of the four elements in the development process (listed in 1,
above) will affect the process uncertainties.
4. Determine how the overall requirements uncertainties would be affected by the combined
effects of the process uncertainties.
5. Considering the overall requirements uncertainty, choose a primary strategy for information

40
requirements.
If uncertainty is low, then the strategy should be to:

their requirements and express them objectively. Asking can be done through
- questions, which may be closed or open,
- brainstorming sessions, totally open or guided, and
- group consensus as aimed at in Delphi methods and group norming.
ation is possible,
information requirements can be derived from the existing system.
analyzed and synthesized. This is particularly
useful if the utilizing system is undergoing change.
If uncertainty is high, discover from experimentation by instituting an information system and
learning through that the additional information requirements. This is 'prototyping' or 'heuristic
development' of an information system.
6. Select an appropriate method.

Types of MIS
MIS can be categorized as follows:
Databank information systems refer to creation of a database by classifying and storing data
which might be potentially useful to the decision-maker. The information provided by the
databank is merely suggestive. The decision-maker has to determine contextually the cause and
effect relationships. MIS designs based on the databank information system are better suited for
unstructured decisions.
Predictive information systems provide source and data along with predictions and inferences.
The decision-maker can also enquire as to 'what if a certain action is taken?' and whether the
underlying assumptions are true. This type of MIS is useful for semi-structured decisions.
Decision-making information systems provide expert advice to the decision-maker either in the
form of a single recommended course of action or as criteria for choice, given the value system
prevailing in the organization. The decision-maker has just to approve, disapprove or modify the
recommendation. Decision-making information systems are suitable for structured decisions.

41
Operations research and cost-effectiveness studies are examples of decision-making information
systems.
Decision-taking information systems integrate predictive information and decision-making
systems.

Process of MIS
The MIS implementation process involves a number of sequential steps
1. First establish management information needs and formulate broad systems objectives so as to
delineate important decision areas (e.g., general management, financial management or human
resources management). Within these decision areas there will be factors relevant to the
management decision areas, e.g., general management will be concerned about its relationship
with the managing board, institute-client relationships and information to be provided to the
staff. This will then lead the design team to ask what information units will be needed to monitor
the identified factors of concern. Positions or managers needing information for decision making
will be identified.
2. Develop a general description of a possible MIS as a coarse design. This design will have to
be further refined by more precise specifications. For efficient management of information
processing, the MIS should be based on a few databases related to different sub-systems of the
organization.
3. Once the information units needed have been determined and a systems design developed,
decide how information will be collected. Positions will be allocated responsibility for
generating and packaging the information.
4. Develop a network showing information flows.
5. Test the system until it meets the operational requirements, considering the specifications
stipulated for performance and the specified organizational constraints.
6. Re-check that all the critical data pertaining to various sub-systems and for the organization as
a whole are fully captured. Ensure that information is generated in a timely manner.
7. Monitor actual implementation of the MIS and its functioning from time to time.

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Methodology for implementing MIS
1. Understand the organization
2. Analyse the information requirements of the organization
3. Plan overall strategy
4. Review
5. Preliminary analysis
6. Feasibility assessment
7. Detailed fact finding
8. Analysis
9. Design
10. Development
11. Cutover
12. Obtain conceptual schema
13. Recruit database administrator
14. Obtain logical schema
15. Create data dictionary
16. Obtain physical schema
17. Create database
18. Modify data dictionary
19. Develop sub-schemas
20. Modify database
21. Amend database

Criteria for MIS

Relevance. Information should be relevant to the individual decision-makers at their level of
management.
Management by exception. Managers should get precise information pertaining to factors
critical to their decision making.
Accuracy. The database from which information is extracted should be up-to-date,
contextually relevant and validated.
Timeliness. The information should be provided at the time required.
Adaptability. The information system should have an in-built capability for re-design so that it
can suitably adapt to environmental changes and changing information requirements.

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Strategies for determining MIS design
MIS design should be specific to an organization, respecting its age, structure, and operations.
Six strategies for determining MIS design have been suggested by Blumenthal (1969):
Organization-chart approach. Using this approach, the MIS is designed based on the
traditional functional areas, such as finance, administration, production, R&D and extension.
These functional areas define current organizational boundaries and structure.
Integrate-later approach. Largely a laissez faire approach, it does not conform to any
specified formats as part of an overall design. There is no notion of how the MIS will evolve in
the organization. Such an MIS becomes difficult to integrate. In today's environment - where
managers demand quick and repeated access to information from across sub-systems - the
integrate-later approach is becoming less and less popular.
Data-collection approach. This approach involves collection of all data which might be
relevant to MIS design. The collected data are then classified. This classification influences the
way the data can be exploited usefully at a later stage. The classification therefore needs to be
done extremely carefully.
Database approach. A large and detailed database is amassed, stored and maintained. The
database approach is more and more accepted for two main reasons: first, because of data
independence it allows for easier system development, even without attempting a complete MIS;
and, second, it provides management with immediate access to information required.
Top-down approach. The top-down approach involves defining the information needs for
successive layers of management. If information required at the top remains relatively stable in
terms of level of detail, content and frequency, the system could fulfil MIS requirements (Zani,
1970). The usefulness of this approach depends on the nature of the organization. It can be
suitable for those organizations where there is a difference in the type of information required at
the various levels.
Total-system approach. In this approach the interrelationships of the basic information are
defined prior to implementation. Data collection, storage and processing are designed and done
within the framework of the total system. This approach can be successfully implemented in
organizations which are developing.

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PAYROLL MANAGEMENT
Payroll management is the process of paying salary to organizations‟ employees. It starts with
preparing a list of employees to be paid and ends with recording those expenses.

It‟s a tangled process that needs different teams such as payroll, HR and finance to work
together. HRIS can also be used in modern technology.

Payroll process involves arriving at what is due to the employees for a particular payroll cycle
after adjusting the necessary deductions.

A payroll cycle is the time gap between two salary disbursements. Businesses can opt to pay
salaries on a weekly, bi-weekly, or monthly basis.

Steps involved in executing payroll

1. Onboard employees
As the first step of payroll processing, businesses should onboard employees and prepare a list of
employees to be paid.

2. Define your payroll policy

In this step, businesses should define their policies and get them approved by the management to
ensure standard payroll execution. These policies include pay policy, leave and attendance
policy, employee benefits policy, etc.

3. Gather employee inputs

Employee inputs like PAN, address, bank account details, etc. are important for payroll
processing. Usually, these inputs are collected from employees at the time of joining by the
concerned teams.

4. Validate employee inputs

Once the inputs are received, check for validity of the details with respect to company policy,
approval model, etc. Also, ensure that all active employees are taken into consideration, and no
former employees are included for salary and compliance payments.

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5. Calculate payroll
In this stage, the validated inputs are fed into the system for processing payroll. This results in
net payment calculations after adjusting necessary deductions and taxes due. These calculations
are done using spreadsheets. So, it becomes difficult to reconcile and verify the values to avoid
any errors. However, automated payroll software could have eliminated the risk of clerical or
mathematical errors.

6. Disburse employee salaries

Then, businesses need to ensure that their bank account has sufficient funds to make salary
transfers. Then, a salary bank advice statement is sent to the concerned bank directing the bank
to disburse salaries. All these time-consuming tasks can be avoided with one-click salary
disbursement feature of automated payroll software.

7. Pay statutory dues

At the time of payroll processing, all statutory deductions such are deducted. Then, these
payments are made to the appropriate government departments with the due dates.

8. Distribute pay slips and tax computation sheets

This step involves pay slip distribution employees, along with their tax computation sheets. With
an automated payroll system, businesses don‟t have to distribute pay slips individually.
Employees can log-in to their account and access their pay slips easily.

COMPONENTS OF A PAYROLL
Gross pay
Gross pay, also known as gross income, is the total payment that an employee earns before any
deductions or taxes are taken out. For employees that are hourly, gross pay is calculated when
the rate of hourly pay is multiplied by the total number of regular hours worked. If the employee
has overtime hours, these are multiplied by the overtime rate of pay, and the two amounts are
added together. Also included in gross pay is any other type of earnings that an employee may
have. These may include holiday pay, vacation or sick pay, bonuses, and any miscellaneous pay
that the employee may receive.

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Deductions
There are a wide array of voluntary deductions that can be taken out of an employee's gross pay,
some of which are taken out before taxes and some being taken out after taxes. Pre-tax
deductions are deductions that are taken out of an employee's gross pay amount before it is
subject to tax and could include health, dental, or life insurance, deductions for certain retirement
accounts, or deductions for FSA or HSA accounts.
After-tax deductions are deductions that are occur after taxes have been taken out of an
employee's pay.

Taxes
Various levels of government require employers to withhold various types of income tax and
payroll tax.

Wage garnishments
A wage garnishment is a court-ordered method of collecting overdue debts that require
employers to withhold money from employee wages and then send it directly to the creditor.
Wage garnishments are post-tax deductions, meaning that these mandatory withholdings do not
lower an employee's taxable income. Unpaid debts that may result in wage garnishments include
credit card bills and medical bills, child support and alimony, federal student loans, and tax
levies. Each of these garnishments may have different limit on the amount that may be deducted.

Net pay
Net pay is the total amount that an employee receives after all required and voluntary deductions
are taken out

Challenges in payroll management process

1. Keeping up with compliance

Businesses have to follow a legal framework while disbursing salaries to their employees. This
framework is made up of four components. The process of being compliant is complex and
expensive if not done the right way. Compliance is complicated because each of these is

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computed differently than the other. The calculations are derived from the payroll data of each
employee. Furthermore, the businesses must periodically file returns on four different portals to
submit such computations to the government. Most businesses use spreadsheets and other
manual methods to work on compliance, which is not the most efficient way to be compliant.
The computations are lengthy, time-consuming and inaccurate. The statutory compliance
requires businesses to follow all regulations, and failure to do so results in unprecedented legal
trouble and unavoidable penalties.

2. Spreadsheet complications
 Although manual setup requires no initial investments, the calculations using
spreadsheets or any manual method are lengthy and time-consuming
 Spreadsheets can work for some businesses. But, as the employee count increases, the
number of spreadsheets increases too
 Multiple teams work on this process and have access to these spreadsheets. Any
mishandled information can affect businesses collaborations
 Spreadsheets do not have the necessary capabilities to be compliant with the tax laws
month-on-month

3. Data security
For processing payroll, employees are required to provide a substantial amount of sensitive data
in the form of official documents to the concerned team. These include employee‟s bank account
details, rental agreements etc.

 Employee data can be compromised, and failure to protect it can seriously damage the
reputation of the business
 Paper-based documents can be misplaced easily. Even if the documents are saved on
spreadsheets, they are just a password away from being misused

4. Lack of flexibility
Employees regularly approach the payroll team to have their particulars updated. Rental
agreements, bank account details and other relevant documentation are routinely brought up to
date by the team to ensure that the process runs smoothly.

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  Multiple updating requests demand a lot of time and efforts from the concerned teams.
Failure to update these records might result in salaries being wrongly credited.
 Employees might fail to submit records on time. This halts the entire process
substantially

Payroll processing methods

1. Spreadsheets
Many businesses at their initial stage of operations find spreadsheet-based payroll management
convenient because they only have a handful of employees to manage. This method involves
calculations using standard templates, which have set mathematical formulas for the salary and
compliance payment computations. While this is a cost-effective method, it‟s not suitable for
businesses when their employee count increases. Also, the opportunity cost of using a traditional
system over automated methods is very high.

2. Outsourcing
Payroll outsourcing means entrusting your payroll execution to an agency. A lot of businesses
that don‟t have dedicated personnel opt for outsourcing.

Based on their payroll cycle, they provide the agency with salary information and other data such
as attendance, leaves, reimbursement details, etc. every month. The agency then calculates dues
and is also responsible for complying with statutory compliances.

3. Automation
Automated payroll software will do away with all the challenges of using spreadsheets or
outsourcing it. There are many payroll automation tools and software available in the market
which can reduce manual efforts and increase efficiency. Apart from carrying out payroll
computations, the software needs to be updated with the latest compliance laws.

Features to consider in choosing software

There are many automated payroll software available to choose from. From simple salary
calculation tools to Human Resource Management Systems (HRMS), there is no shortage of
options to choose from. Here are the features that you should consider while choosing software.

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  Easy to operate – The software should be intuitive and easy to use without any need for
a user manual or training module
 Automation – The software should help businesses automate their payroll processes and
ensure their employees get paid on time
 Employee self-serve – The software should empower employees to access their payslips,
declare investments, and update their documents in a matter of a few clicks
 Time, attendance, and leave management – The software should provide leave &
attendance management through a web portal, biometric devices or APIs

Relevant Provisions in Payroll Management

 NSSF- (Up to a maximum of 200 KSH per month)1.5%*

 NHIF
 Insurance
 income tax Act 16%
 County government Act - county government levies
 Employment Act
 Administrating statutory payroll deductions
 PAYE

National Hospital Insurance Fund (NHIF)

Employees in Kenya are required to contribute to the NHIF. There is no corresponding employer
contribution. The contributions are graduated, with the maximum contribution currently being
KES 1,700 per employee for employees earning more than KES 100,000 per month

National Social Security Fund (NSSF)

The NSSF was set to undergo drastic transformation following the enactment of the NSSF Act
2013, which became effective from 10 January 2014. However, the implementation of the new
Act awaits the conclusion of a pending court case. In the meantime, NSSF contributions are
made as per the provisions of the old Act (i.e. KES 200 for employer and KES 200 for employee
and are payable on or before the 15th day of the following month

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Individual - Deductions

Employment expenses
Bona fide reimbursement of an organization expenses relating to entertainment, travel, and car
expenses are not part of taxable income.
Actual airfare and moving expenses paid to expatriate employees recruited outside Kenya and
there solely to perform their duties are not taxable. Leave passages for such employees are also
not taxable.
Reimbursed medical insurance or medical expenses are not normally taxable.
Any expense incurred wholly and exclusively in the production of employment income is not
taxable.

Mortgage interest expenses

Effective 1 January 2017, interest payments on loans borrowed for the purposes of improvement
or construction of residential premises are deductible, subject to a limit of KES 300,000 per
annum (or KES 25,000 per month).

Contributions to a Kenya-registered retirement benefit scheme

An employee can claim a deduction against taxable income in respect of their annual
contributions to a Kenya-registered retirement benefit scheme. This relief is limited to the lowest
of the following:

 Actual contributions during the year.

 30% of the employee‟s pensionable (taxable) income during the year.
 KES 240,000 per annum (equivalent to a maximum monthly contribution of KES 20,000).

Personal allowances
In Kenya, personal allowances take the form of personal relief tax credits.

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Special deduction
Under certain circumstances, expatriates may claim a one-third deduction from taxable income if
they are employed by a regional office that carries on no business in Kenya and if they are absent
from Kenya on business for at least 120 days in any tax year.

Pay as you Earn (PAYE)

PAYE is a method of collecting tax from individuals, both Resident and Non-resident, in gainful
employment. Gains or Profits includes wages, casual wages, salary, leave pay, sick pay, payment
in lieu of leave, fees, commission, bonus, gratuity, or subsistence, travelling, entertainment or
other allowance received in respect of employment or services rendered.

Who is eligible for PAYE registration?

Any person who makes pays emoluments to an employee(s) is required to register for the PAYE
obligation, upon which the person is required to:
 Deduct tax from the employee(s) emoluments
 Remit the tax deducted to the Kenya Revenue Authority
As an employer you are required to deduct PAYE from your employees' salaries and wages at
the prevailing rates and remit the same to KRA on or before the 9th of the following month.
PAYE is chargeable to persons of employment income of Kshs. 24,000 and above per month.

Non Cash Benefits Chargeable to Tax

Gains or profits from employment that are not paid in cash are chargeable to tax. Such gains or
benefits include:
 Where an employee is provided with a motor vehicle by his employer i.e. car benefit
 Provision of housing by the employer
 Loans at interest rates that are lower than the prevailing market rate
 Household utilities – including telephone, electricity, water, security, domestic expenses
in excess of the allowable limit of Kshs 3,000 per month.
 Pension contribution paid by a tax exempt employer to an unregistered scheme.
 Pension contribution paid by an employer to a registered or unregistered scheme in
excess of the allowable amount of Kshs 20,000 or Kshs 240,000 per year.

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What incomes are not chargeable to PAYE?
 Meals provided by the employer up to a maximum of Ksh 4,000 per month or Kshs.
48,000 per year.
 Night-out of Kshs. 2,000 per day
 Amounts that are mere reimbursement of expenses e.g. subsistence allowance on official
duty (per diems) or mileage allowance are not considered taxable pay.
 Medical Cover by employer
 In the case of non-Kenyan citizens who are in Kenya solely to serve the employer,
expenditure on passages between Kenya and any place outside Kenya borne by the
employer.
 Pension contribution made by an employer, who is a person chargeable to tax, to a
registered or unregistered scheme that is within the allowable limit of Ksh 20,000 per
month or Ksh 240,000 per year.
 Pension contribution made by a tax exempt employer to a registered scheme that is within
the allowable limit of Ksh 20,000 per month or Ksh 240,000 per year.
 Gratuity paid by an employer to a registered retirement benefits scheme subject to a limit
of Kshs. 240,000 per annum is not taxable. However the exemption is not available to
individuals who are already enjoying deductions in respect of contributions to a
registered retirement benefits scheme.
 Education fees of employee's dependants or relatives paid from income which has
already been taxed in the hands of the employer;

Allowable deductions
These are the amounts deducted from an employee‟s emoluments in order to arrive at the amount
which will be subjected to tax.

Mortgage Interest Deduction

Interest paid on an amount borrowed from the first five financial institutions specified in the
fourth Schedule of the Income Tax Act, either for the purchase or improvement of premises
occupied for residential purposes is deductible against employment income, up to a maximum of
Kshs 300,000/- per annum.

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Pension contributions by an employee to a registered pension fund
The allowable deduction is limited to a maximum of Ksh 20,000 per month.

Tax Reliefs
Personal Relief
Personal Relief is granted to resident individuals.
It is meant to lighten the tax burden on the taxpayer.
It is currently set at Kshs 2,400 per month or Kshs 28,800 per year.

Insurance Relief
Insurance relief is granted to an employee who has paid insurance premiums for life or health or
education polices for himself, his wife or child.
Relief is given at 15% of premiums paid up to a maximum of Kshs 60,000 per annum.
For education and health, the policy should have a maturity period of at least 10 years.
From 1st January 2022, contributions to National Hospital Insurance Fund (NHIF) qualify for
insurance relief.

How PAYE is calculated

PAYE is computed as shown below:
Individual Tax Bands and Rates
The following tax rates shall apply to individual employment income with effect from 1st
January 2021. The first return under the new rate shall be due by the 9th Feb 2021.

Tax Bands Annual Monthly Rates

On the first Shs. 288,000 Shs. 24,000 10%

On the next Shs.100,000 Shs. 8,333 25%

On all income in
Shs. 388,000 Shs. 32,332 30%
excess of

Personal relief of Kshs. 28,800 per annum (Kshs. 2,400 per month)

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On pensions the new tax rates are:

Pension Tax Bands Annual Tax Rates

Any amount in excess of tax free amounts:
On first 400,000 10%
On next 400,000 15%
On next 400,000 20%
On next 400,000 25%
On any amount in excess of Kshs 1,600,000 30%

For example:

Rates Effective - 01.01.2021

Gross Income from Employment 115,000
Less allowable Deductions
Mortgage Interest 15000
Pension Contribution by Employee 5,000
Taxable Pay 95,000
First 24,000*10% =2,400
Next 8,333*25% =2,083.25
Next
(95,000-32333)
Above
62,667*30%=18800
Total tax = 2400+2083.25+18800 = 23283,25
Less
Monthly Personal Relief 2400
Insurance Relief 0
Tax Payable 20,883.25

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You can also use the PAYE Calculator to determine Tax Payable.

How do I file for PAYE?

PAYE returns are submitted online via iTax
If you have no PAYE to declare, you are required to submit a NIL return.

How do I pay for PAYE?

After filing the return online, you are required to generate a payment slip via iTax which you will
present at any of the KRA appointed banks to pay the tax due.
You can make payments via Mpesa.
Use the KRA Pay bill number 572572.
The Account Number is the Payment Registration number quoted at the top right corner of the
generated payment slip.
Penalty for late filing and paying?
Date: Return should be filed and tax payable on or before the 9th of the following month.
Penalty on late filing: Whichever is higher between, 25% of the tax due or Kshs. 10,000.
Penalty on late payment: 5% of the tax due and a late payment of 1% per month on the unpaid
tax until the tax is paid in full.

EMERGING ISSUES IN HUMAN RESOURCE ADMINISTRATION

1. Managing Workforce Diversity

2. Meeting Aspirations of Employees
3. Empowerment of Employees
4. Management of Human Relations
5. Dynamic Personnel Policies and Programs
6. Building Responsive Organisation
7. Creating Dynamic Work-Culture
8. Building Core Competence and Creating Competitive Advantage and
9. Outsourcing HRM Functions.
10. Technology: Revolution in technology and ether technological innovations which adversely
affect the interests of the workforce and there occupational mobility There is a need to

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 upgrade abilities of employees if the organization want to survive in a competitive world
market. Hazardous, risky, and repetitive jobs could be handed over to sophisticated robots.
The old concepts of work have under gone dramatic change. The changes have been coming
so fast that organizations have realized that they must perform and prepare for a great range
of human resource flexibility.
11. Economic Conditions: The economic conditions have a strong influence on human resources
management People, goods, capital and information are moving around the globe and
number of organizations is trying to become global players. Overall, growing international
competition and interdependency, intensifies the pressure on executives, supervisors and all
employees to become more innovative, more quality and cost conscious. Therefore, it is the
responsibility of HR managers to play challenging roles and create a competitive advantage
for the organization, into global market place.
12. Social: Changing social trend around the world help account for importance of the human
resources management to the organization Social applications, both formal and informal, will
have large influence on the attitudes and behavior of employees at work because people are
normally social oriented. The job of managing becomes more challenging and more variable.
This trend intensifies the importance of all managers‟ roles in selecting and managing human
talent. HR managers have realized the importance of conducting their business in a socially
relevant and responsible manner. Organisations do not operate in isolation. They are the part
of society therefore social impacts have to be carefully evaluated before undertaking any
programme. If public believes that any organisation is not operating in the interests of society
then it is the responsibility of an organization to alter its practices in respect to satisfy
society‟s needs.
13. Political: Political scenario effect the functioning of HR managers due to ideologies, opinion
and thinking power of political parties. For smooth working of organization‟s political
stability is a necessary parameter because on the basis of this the organizations and HR
managers will formulate their policies and practices. Political interests and unstability create
unrest and loss of production to the organization. The role of trade union is also very
important.
14. Labour Legislation: There have been a number of labour legislation both in the states and at
the centre which are influencing HRM policies and programmes in a big way due to lack of

57
 fuller understanding and overlapping among labour Acts. HR managers cannot manage the
personnel unilaterally because it has to abide by the rules and regulations imposed by the
Government from time to time.
15. Workforce Diversity: Diversity issues in organizations are peculiar owing to differences in
social ethos, cultural differences and regional origins. Due to this changing nature of the
workforce the organizations are becoming heterogeneous in term of age, gender, knowledge,
ability and religion. Especially the increase of women and reserved categories has resulted in
the need of organisation to re-examine their policies, practices and values. In addition to this
HR managers have to deal with issues of child labour and contract labour.
16. Levels of Education: The educational level of the workforce is better. They have more
expectations about equity and better working conditions. Better educated employees always
challenge and question management decision and want more meaningful work and a great
voice in decision making process. Educated workers often demand more responsibility and
autonomy than their employers are willing. Therefore, the organization has to develop a more
flexible approach to all aspects of HRM. Managers will be required to face a wide variety of
demands from employees.
17. Corporate Reorganization: In the free economics of the world the reorganization of corporate
policies and corporate culture are very essential because these factors have a major impact in
determining the interaction between human resource management and other departments
with-in the organization.
The political changes, faced by employee in the organization during the course of
reorganization are as follows:

a. Job changes including new roles.

b. Transfer of new geographic locations.
c. Change in compensation and benefits.
d. Changes in career possibilities.
e. Changes in organizational power, status and prestige.
f. Staff changes including new colleagues, bosses and subordinates.
g. Creation of open culture.
h. Establish two way communication systems.

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 i. Establish relationships between people and position.
j. Establish shared values and beliefs within an organization.

The understanding of the above listed points within the organization is very important in order to
formulate appropriate HR policies and strategies.

18. Competitive Advantage: An adequate HRM practices is helping in achieving the competitive
advantage. This refers to unique benefits that an organization can offer to its customers. The
benefits can range from lower prices for equivalent services offered by competitors, superior
quality of products better after sales service, guarantees on trouble free performance or even
special extra advantages that justify a premium price. If customers perceive the uniqueness of
products or services, the consequence is competitive advantage. The human resources has
become central to competitive advantages is brought out effectively in the following Jack
Welch, Chief Executive Officer, General Electric – “We have found what we believe to be
the distilled essence of competitiveness. It is the reservoir of talent and creativity and energy
that can be found in each of our people.”
19. Quality of Work Life: The quality of work life means different things to different person. it
means, “the degree to which members of a work organization are able to satisfy important
personal needs through their experiences in the organization.” There are many factors which
can contribute to “quality of work life.”

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