HR: Off-Cycle Pay, Final Settlement, Loans & Workforce Planning — Assessment

1. The October regular run is already paid. The board approves a bonus for five people. What is the right way to pay it?

Wait and add it to November’s regular run as an allowance on the contract Create an off-cycle run for October, reason Bonus, and add a Bonus amount for each of the five Record it as a staff advance Reopen the paid regular run and add the bonus

2. Why does an off-cycle bonus payslip often show more tax than the bonus would attract on its own?

Personal relief is not allowed on off-cycle runs Off-cycle runs use a higher flat rate Tax is worked out on the month’s combined pay, so the bonus sits on top of the salary that already used the lower bands Pensionable amounts are taxed twice

3. A correction run reduces an employee’s pay for a month that has already been taxed. What does the later payslip do with tax?

It shows a negative tax figure as a refund It never refunds tax; the difference is for HR and the payroll adviser to settle It reverses the earlier payslip It moves the refund to next month automatically

4. An employee had two payslips in October. How does the P10 file show her?

As one row combining her payslips for the month As two rows, one per payslip She is left out until the runs are merged by hand Only the regular run’s payslip is included

5. A leaver’s settlement form proposes no salary to the last working day. What is the most likely reason?

A regular run for that month already paid this person Final settlements never include salary The run has not been approved yet The employee has unused leave

6. How does AWRA treat a severance payment on a final settlement for tax?

It defaults to taxable with a per-item switch, and HR decides the treatment It is taxed at a fixed 30% It is never taxed It always exempts severance under the country’s rules

7. An employee’s instalment is KES 10,000 but this month’s net pay before the loan is KES 6,000. What does payroll deduct?

Nothing; the loan is paused automatically KES 10,000 from next month’s run instead KES 6,000 — never more than the remaining net pay KES 10,000, leaving a negative payslip

8. When is a payroll loan repayment recorded against the loan?

When the employee opens their payslip When the run is posted At the end of the year When the run is calculated

9. In the headcount plan, which vacancies count as In recruitment?

Only vacancies with interviews scheduled Every vacancy ever created for the position Only vacancies published on the jobs page Unfilled openings on draft, open and on-hold vacancies

10. A contract’s end date passed last week and nobody has acted. What is its state?

It was expired automatically on the end date It stays active and shows as Already past until HR renews it or marks it expired The employee is terminated automatically It is deleted along with its payslips

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