MODULE 1 — Foundations of Payroll & Compensation

• What payroll management is; payroll's role in HR, finance, and business operations
• Compensation fundamentals: wages, salary, components of remuneration
• Wage payment systems: time rate, piece rate, incentive-linked pay
• Minimum, living, and fair wage concepts under India's Code on Wages
• Payroll stakeholders: HR, finance, legal, employees, government, auditors
• Career pathways in payroll (payroll executive - manager - global payroll leader)

MODULE 2 — Job Evaluation & Pay Structuring

• Job analysis vs. job evaluation; internal & external pay equity
• Job evaluation methods: ranking, classification, point-factor, market pricing
• Building salary bands, pay grades, and CTC structures
• Pay equity and equal-pay compliance (Code on Wages, global equal-pay norms)

MODULE 3 — India's Labour Codes & Statutory Compliance Core

• The four Labour Codes: Code on Wages 2019, Industrial Relations Code 2020, Code on
• Social Security 2020, OSH Code 2020 - structure and consolidated laws
• The unified statutory definition of "wages" and the 50% wage-base rule — impact on
• PF, ESI, gratuity, bonus
• Central vs. state rule notification status
• Gratuity: calculation, taxability, pro-rata for fixed-term employees, Form I
• Statutory bonus computation
• Provident Fund (EPF): basics, UAN, contribution calculation on revised wage base,
• online filing, claims/EPFO portal
• Employee State Insurance (ESI): eligibility, registration, contribution, online filing
• Professional Tax and Labour Welfare Fund (state-wise)
• Maternity Benefit Act, POSH Act — payroll-linked obligations
• Gig and platform worker social security coverage under the new codes
• Building and maintaining a statutory compliance calendar

MODULE 4 — Income Tax & TDS on Salary

• Salary taxation framework; old vs. new tax regime comparison
• Perquisites, allowances, and exemptions (HRA, LTA, etc.)
• Investment declarations, Form 12BB, proof collection
• TDS computation on salary (Section 192), monthly TDS workflow
• Form 16, Form 24Q, quarterly/annual TDS returns
• Reconciliation with Form 26AS/AIS

MODULE 5 — Payroll Processing & Operations (End-to-End Cycle)

• The monthly payroll cycle: inputs, pre-processing, processing, post-processing,
• Attendance, leave, and overtime integration into payroll
• New hire onboarding-to-payroll and exit-to-Full & Final settlement workflows
• Full & Final settlement: notice pay, leave encashment, gratuity, dues clearance
• Payroll error handling, off-cycle payroll runs, and arrears processing
• Multi-location and multi-entity payroll coordination

MODULE 6 — Payroll Accounting & Finance Integration

• Payroll accounting fundamentals: journal entries, accruals, provisions
• GL mapping and cost-center allocation
• Payroll reconciliation (bank, statutory, headcount)
• Payroll's interface with the finance function: budgeting, forecasting, cost reporting
• Statutory financial disclosures related to payroll (bonus, gratuity provisioning, leave
• Year-end payroll closing and audit preparation

MODULE 7 — Payroll Technology, HRMS & Automation

• Payroll software landscape: SAP SuccessFactors, Workday, ADP, GreytHR, Zoho
• Payroll, Keka, and Excel-based modeling
• Core payroll system configuration: pay components, formulas, statutory rule engines
• Integration with attendance/biometric, HRMS, and finance (ERP) systems
• Cloud payroll and Payroll-as-a-Service (PaaS/outsourcing) models
• Employee self-service (ESS) portals and digital payslips
• Data migration and system implementation basics

MODULE 8 — AI & Advanced Automation in Payroll

• AI use cases in payroll: anomaly detection, error/fraud flagging, chatbot-driven
• Robotic Process Automation (RPA) for repetitive payroll tasks
• Predictive payroll analytics: cost forecasting, attrition-linked payroll planning
• Responsible AI in payroll: bias, explainability, human-in-the-loop review
• Practical lab: configuring an AI-assisted payroll validation workflow

MODULE 9 — Payroll Data Privacy, Security & Governance

• Payroll data as sensitive personal data: DPDP Act 2023 (India), GDPR (for global payroll)
• Access controls, data retention, and third-party/vendor data-sharing agreements
• Cybersecurity basics for payroll systems
• Confidentiality obligations of payroll professionals

MODULE 10 — Payroll Compliance Audit,Internal Controls & Risk Management

• Payroll fraud typologies (ghost employees, timesheet fraud, unauthorized changes) and detection
• Internal control design: segregation of duties, approval workflows, audit trails
• Statutory and internal payroll audits — process and documentation
• SOX-aligned and ISO-aligned payroll governance for larger/listed organizations
• Preparing for external audits and regulatory inspections

MODULE 11 — Compensation, Benefits & Total Rewards Strategy

• Total rewards philosophy: pay, benefits, recognition, growth
• Benefits design and costing: insurance, retirement benefits, ESOPs, flexible benefits
• Competency- and skill-based pay, pay-for-performance models
• Executive compensation and disclosure norms (Companies Act 2013)
• Global/expatriate compensation basics for multinational employers

MODULE 12 — Global Payroll Management

• Payroll models for multinational operations: in-country vs. outsourced vs. Employer of Record (EOR)
• Cross-border payroll compliance basics (US, UK, EU, Middle East, APAC overview)
• Currency, taxation treaties, and social security totalization basics
• Managing global payroll vendors and shared service centers

MODULE 13 — Payroll Leadership, Vendor Management & Stakeholder Communication

• Building and leading a payroll team; role design and SLAs
• Vendor/outsourcing partner selection and governance
• Communicating payroll policy and issues to leadership, employees, and unions
• Change management during system migrations or regulatory transitions
• Payroll KPIs and dashboards for leadership reporting

MODULE 14 — Capstone Project & Certification Exam Prep

• Applied capstone: run a simulated end-to-end payroll cycle for a fictional multi-state
• Indian company, including statutory filings, accounting entries, and an audit findings report
• Case study defense/presentation
• Exam readiness review across all tiers

Apply for Certification

https://www.vskills.in/certification/payroll-manager-certification