Survey of Salaries - American Payroll Association · 2011-09-14 · 2011 Survey of Salaries and the...

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Survey of Salaries & the Payroll Profession 2011 www.americanpayroll.org Results report sponsored by

Transcript of Survey of Salaries - American Payroll Association · 2011-09-14 · 2011 Survey of Salaries and the...

Survey of Salaries & the Payroll Profession

2011

www.americanpayroll.org

Results report sponsored by

2011 Survey of Salaries and the Payroll Profession 2

Table of Contents

Executive Summary ....................................................................................................................... 4

I. Introduction ................................................................................................................................. 8

Study Methodology ............................................................................................................. 9

Interpretation of Tables & Charts in this Report ............................................................... 10

Sampling Variability & Statistical Significance ............................................................... 12

II. Payroll Staff Salaries .............................................................................................................. 13

Average Current Salaries (2011 vs. 2009) ....................................................................... 14

Average Starting Salaries (2011 vs. 2009) ........................................................................ 15

Average Starting Salaries for CPP (2011 vs. 2009) .......................................................... 16

Summary of 2011 Current & Starting Salaries ................................................................. 17

III. Organization Characteristics .............................................................................................. 18

Annual Gross Revenue ...................................................................................................... 19

Type of Organization ........................................................................................................ 20

Number of Full-time Employees ....................................................................................... 22

Number of Part-time Employees ....................................................................................... 23

Merger, Acquisition, or Divestiture in Last 2 Years ......................................................... 24

Location of Payroll Jobs .................................................................................................... 25

IV. Payroll Staff ............................................................................................................................. 26

Payroll Functions Provided at Multiple Sites .................................................................... 27

Number Employed Full-time in Payroll Department ........................................................ 28

Education & Certifications ................................................................................................ 29

Hours of Professional Development ................................................................................. 30

Training Budget ................................................................................................................ 31

V. Payroll Processing ................................................................................................................. 32

Department to Which Payroll Function Reports ............................................................... 33

Methods Used to Input Payroll Data ................................................................................. 34

Payroll Frequency ............................................................................................................. 35

Delivery Method for Payroll ............................................................................................. 36

Delivery Method for Paystubs........................................................................................... 37

Regular Paydays, Paychecks, and Off-cycle Payments .................................................... 38

Payroll Operating Budget .................................................................................................. 39

Number of W-2s Issued for Past Year .............................................................................. 40

2011 Survey of Salaries and the Payroll Profession 3

Number of U.S. States in Which Pay Unemployment Tax ............................................... 41

Involvement with Countries Outside the U.S. ................................................................... 42

Reporting Time Manually vs. Automated Method ........................................................... 44

VI. Payroll Department Functions ........................................................................................... 45

Functions Performed by Payroll Staff ............................................................................... 46

Other Types of Payments Through Payroll (aside from Wage & Salary) ......................... 47

Collect Fee for Replacement W-2s ................................................................................... 48

Payroll Deductions Required ............................................................................................ 49

Number of Garnishments .................................................................................................. 50

HRIS Integration ............................................................................................................... 51

Employee Benefits Recordkeeping by Payroll Staff ......................................................... 52

Products / Services Recommended by Payroll .................................................................. 53

Payroll Processing In-House vs. Service Provider ............................................................ 54

VII. In-House Payroll Processing Systems ........................................................................... 55

Intention to Outsource Payroll Processing ........................................................................ 56

In-House Payroll Processing Software .............................................................................. 57

VIII. Outsourced Payroll Processing ...................................................................................... 58

Intention to Bring Payroll Processing In-House ............................................................... 59

Year Began Using Service Provider.................................................................................. 60

IX. Cross-tabulations by Number of W-2s Issued for 2010 .............................................. 61

X. Cross-tabulations by Region ............................................................................................. 121

XI. Appendix ................................................................................................................................ 183

2011 Questionnaire ......................................................................................................... 184

Payroll Position Descriptors ............................................................................................ 190

2011 Survey of Salaries and the Payroll Profession 4

Executive Summary

� Some of the study highlights are summarized here to provide a synopsis, but there is much more information covered later in this report, including detailed comparisons between 2011 and 2009.

SALARIES

� In Section II of this report, the average current salary, average starting salary, and average starting salary for CPP in both 2011 and 2009 are shown for a number of different payroll job classifications. Here, a brief summary observation is that the average salary in 2011 was slightly higher than the average salary in 2009 for the majority of the job classifications covered in the survey.

─ On the one hand, one might expect salaries to be higher in 2011 than in 2009, as there has been some inflation over the past two years, and employees typically look for pay raises to at least keep pace with inflation. On the other hand, there has been extraordinary economic uncertainty during the past few years, and the unemployment rate has remained at relatively high levels. In this context, seeing 2011 average salaries come in slightly higher than 2009 average salaries is encouraging.

─ As a specific example, the average salary for a Payroll Practitioner II (Intermediate) was

$40,825 in 2011 vs. $39,531 in 2009, and this implies that the 2011 average salary was 3.3% higher than in 2009.

─ As another specific example, the average salary for a Payroll Manager/Director was $83,583 in 2011 vs. $77,849 in 2009, and this implies that the 2011 average was 7.4% higher than in 2009.

ORGANIZATION CHARACTERISTICS

� Approximately one-third (33.2%) of the 2011 survey respondents reported that their organization has annual gross revenue of less than $50 million. Slightly more than one-third (34.8%) work at an organization with between $50 million and $500 million in annual gross revenue.

─ Many different industries were represented in the survey, with the largest general

categories being services (23.6%), manufacturing (15.1%), education (9.9%), government (9.6%), and finance (8.6%).

─ Nearly half (48.4%) of the 2011 survey respondents reported that their organization has 500 or more full-time employees.

� More than half (57.7%) reported issuing 500 or more W-2s for calendar year 2010. (Note that the proportion reporting 500 or more W-2s is expected to be higher than the proportion reporting 500 or more full-time employees, as W-2s are also issued for part-time employees, and W-2s are issued for employees who have left the organization at some time during the year, as well as those still employed.)

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� More than one-fourth (27.5%) reported that their organization has been involved in a merger, acquisition, or divestiture in the last two years.

─ Among those experiencing such a change, 71.4% reported that the payroll department is

now paying more employees as a result.

─ For 13.0% of those experiencing such a change, the payroll staff has increased, while 11.7% reported a reduction in payroll staff, and 45.5% reported no change in the payroll staff, as a result of their organization being involved in a merger, acquisition, or divestiture in the last two years.

PAYROLL STAFF

� Slightly more than one-fifth (20.9%) reported that their payroll department provides payroll functions at more than one job site.

� Slightly more than half (52.0%) reported that at least two people are employed full-time in their payroll department. One-in-six (16.7%) reported having six or more full-time employees in their payroll department.

� Slightly more than half (52.5%) have at least one employee in their payroll department who is a Certified Payroll Professional (CPP). Nearly one-in-ten (9.4%) have at least one employee in their payroll department who has a Fundamental Payroll Certification (FPC).

� More than half (59.7%) reported at least some hours of professional development on payroll-related issues being offered each year to senior-level staff. Among organizations offering professional development hours, the median was 24 hours for senior-level staff.

� Slightly more than four-in-ten (43.3%) reported at least some hours of professional development on payroll-related issues being offered each year to intermediate-level staff. Among organizations offering professional development hours, the median was 16 hours for intermediate-level staff.

� Slightly more than one-fourth (26.0%) reported at least some hours of professional development on payroll-related issues being offered each year to entry-level staff. Among organizations offering professional development hours, the median was 16 hours for entry-level staff.

� More than half (59.2%) reported that their organization allocates some money for training and education of payroll staff. Among these organizations, the median amount budgeted was $2,000 in the current fiscal year for training and education of payroll staff.

� More than one-fourth (29.3%) reported a total payroll operating budget for 2011 of $500,000 or more. (This includes only payroll staff salaries, benefits, and other direct costs related to payroll processing.) Slightly more than one-fourth (26.7%) reported a total payroll operating budget between $150,000 and $499,999, while 44.0% reported a total payroll operating budget under $150,000.

2011 Survey of Salaries and the Payroll Profession 6

PAYROLL PROCESSING / PAYROLL FUNCTIONS

� More than half (61.9%) indicated that payroll is a unit within an accounting or finance department, while nearly one-fourth (23.8%) indicated that payroll is a unit within a human resources or personnel department.

� Several different methods are in common use for inputting payroll data, such as batch input by payroll (52.0%), system input by payroll (36.5%), file transfers by payroll (36.1%), file transfers from systems (32.8%), web-based input by payroll (27.0%), web-based input by employees (25.0%), and web-based input by managers (17.2%).

─ Although not as commonly used as several other methods, web-based input by payroll

was reported noticeably more often in 2011 (27.0%) than in 2009 (19.3%).

� More than half (55.4%) reported that their largest payroll is biweekly, although sizable proportions reported that their largest payroll is semimonthly (22.8%) or weekly (15.1%).

� On average, 13.3% of payroll is delivered by paper paycheck, while 85.0% is delivered by direct deposit. (The other 1.6% is delivered by paycard or other method.)

� On average, 50.3% of paystubs are delivered by paper, while 46.2% are delivered by online posting, and 5.0% are delivered by e-mail.

─ The average percentage delivering paystubs by online posting increased significantly

from 32.2% in 2009 to 46.2% in 2011.

� One-third (33.7%) of the organizations represented in the survey pay unemployment taxes in one state, while one-fifth (20.1%) pay unemployment taxes in 20 or more states.

� Nearly one-in-seven organizations (13.8%) pay local national employees in at least one foreign country.

� More than one-fourth (27.7%) report paying nonresident alien employees in the U.S.

� On average, 35.1% of nonexempt employees report their time manually vs. 64.9% who report their time using an automated method.

� Most organizations (83.0%) have at least some employees that require child support orders. Other types of special deductions required for at least some employees were federal tax levies (58.7%), creditor garnishments (56.0%), student loan garnishments (50.0%), bankruptcy orders (46.0%), and state tax levies (39.3%).

� Aside from handling wage and salary payments, sizable proportions reported other types of payments being made through the payroll system, such as relocation expenses (60.3%), commission payments (48.7%), tuition reimbursements (36.6%), business expense reimbursements (35.7%), and travel reimbursements (35.3%).

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� More than two-thirds (72.5%) reported that their largest payroll is integrated with a Human Resource Information System (HRIS).

� Approximately half (50.2%) reported that the payroll staff handles less than 15% of their organization's employee benefits record keeping. On the other end of the spectrum, more than one-fourth (26.5%) reported that 85% or more of their organization's employee benefits recordkeeping is handled by payroll staff.

� Around half indicated that someone in the payroll department would be called upon to recommend or approve payroll processing software (55.4%) and/or training (46.9%).

IN-HOUSE PROCESSING VS. SERVICE PROVIDER

� Nearly half (49.8%) indicated that their organization's payroll processing is handled all in-house, while slightly more than one-third (35.8%) indicated that all payroll processing is handled by a service provider. (The remaining 14.4% use a mixture of in-house and service provider processing.)

� Among organizations handling payroll processing in-house, 7.3% plan to outsource all or part of their payroll processing in the future.

� Also among organizations handling payroll processing in-house, 24.6% plan to purchase new payroll-related software in the future.

� Among those using a service provider for payroll processing, 7.3% plan to bring all or part of their payroll processing in-house in the future.

2011 Survey of Salaries and the Payroll Profession 8

I. Introduction

2011 Survey of Salaries and the Payroll Profession 9

Study Methodology

The American Payroll Association (APA) commissioned Amplitude Research, Inc. to conduct a survey of its members in order to find out more about their organizations, their payroll staff, and the current salaries of personnel employed in their payroll department. A wide variety of topics were covered in an extensive six page survey.

A mail survey methodology was utilized for this study, involving 1,875 members randomly selected from the APA membership list to receive a survey. Similar to the approach used in 2009 (when a nearly identical study was conducted), most of the sample was taken at random from the whole membership list, but there was also an "oversample" of 300 randomly selected larger organizations (where "larger" meant they were predicted to have 5,000 or more employees). The reason for oversampling from larger organizations was the expectation that the response rate would be lower among members of large organizations, as answering about a large organization may require more time and research. Before the survey was mailed, an advance notice postcard, signed by Dan Maddux, Executive Director of the American Payroll Association, was sent on April 19, 2011. This informed members of the survey and asked for their cooperation. The postcard also mentioned that survey respondents could choose to be entered into a drawing to win an iPad™ or free APA webinar on demand. On April 22, 2011, a "package" was mailed out to 1,875 APA members that included a cover letter from the American Payroll Association asking for their participation, a six-page questionnaire, a two-page list of job classifications and descriptions, an entry form for a drawing to win an iPad™ or free APA webinar on demand, and a business reply envelope (b.r.e.) to use to return the survey (postage paid). Members were asked to complete and return the survey by May 27, 2011. On May 11, 2011, a reminder e-mail was sent to members who had not already returned a completed questionnaire. Members were asked to reply to the e-mail if they had misplaced their survey and needed a new survey mailed to them. It turned out that 42 members replied to the e-mail, and 42 new surveys were mailed to these members. From these 42 mailings, 14 completed surveys were returned. On May 13, 2011, a reminder letter was sent by regular mail to those who had not already returned a survey. Although the survey deadline was May 27, returned surveys were collected as late as June 7 to ensure that as many members as possible were included. In the end, 300 completed surveys were received, entered, processed, and tabulated for this report. Since the total mailout was 1,875, the response rate was 16%. Many researchers consider 10% to be an average response rate for a mail survey. From this perspective, the response rate of 16% achieved for this study can be considered above average. A similar survey was conducted in 2009, using a similar process (e.g., advance postcard, cover letter with survey and job descriptors, reminder letter, etc.). Throughout this report, many comparisons are made between the results from the 2011 survey and the 2009 survey. Having results from two different years provides a broader context and can help identify changes impacting the payroll profession and/or changes in APA membership.

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Interpretation of Tables & Charts in this Report

In many parts of the following report, a table is shown in the format below to present the 2011 results. The actual wording of the question used in the survey is shown in dark red at the top. The table below is showing fictitious results among 300 survey respondents who were asked about the color of their car. Each of the possible answers to the question is shown in a different row of the table. In this example, the respondents were asked to indicate if their car is red, blue, or some other color. That is, the "Valid" response options in the survey were "Red," "Blue," or "Other."

Q5. What color is your car?

Frequency Percent

Valid

Percent

Cumulative

Percent

Valid Red 100 33.3 36.4 36.4

Blue 125 41.7 45.5 81.8

Other 50 16.7 18.2 100.0

Total valid responses 275 91.7 100.0

Missing (No answer) 25 8.3

Total respondents 300 100.0

In a typical mail survey, not every respondent will answer every question. In some cases, this may be accidental (e.g., the respondent just missed the question or planned to come back to it later but forgot). In other cases, the respondent may choose not to answer for various reasons, such as not having access to the information needed or being unsure about the correct answer. In the example above, 25 respondents did not provide an answer, and this is indicated in the row that begins with "Missing." The column labeled "Percent" shows the percentages based on all 300 respondents, regardless of whether the respondent gave a valid answer or not. This shows that 8.3% did not answer the question. The column labeled "Valid Percent" shows the percentages based only on those who answered the question. For example, 36.4% of those who answered the question, indicated that their car is red. Next, many parts of the report include a chart like the one below to compare the 2011 results to the 2009 results. Notice that the 2011 bar in this chart has the same percentages as in the "Valid Percent" column of the table above.

30.0%

36.4%

50.0%

45.5%

20.0%

18.2%

0% 20% 40% 60% 80% 100%

2009

2011

Red Blue Other

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Interpretation of Tables & Charts (Continued)

An example of another type of table used in many parts of this report is shown below. This covers more than one question in the same table, and the percentages shown are based on the respondents who answered each question (i.e., the "Valid Percent"). Among other reasons, this type of table may be used when it is helpful to view the results for multiple questions together on the same page.

2011 2009

Q10. Which of the following pay

frequencies does your

organization use?

Biweekly 66.3% 72.7%

Semimonthly 30.3% 25.9%

Weekly 25.7% 29.3%

Monthly 20.3% 22.8%

Other 1.0% 1.4%

Q11. What is the pay frequency

of the largest payroll?

Biweekly 55.4% 58.6%

Semimonthly 22.8% 17.8%

Weekly 15.1% 15.6%

Monthly 6.0% 7.6%

Other 0.7% 0.4%

Another type of table used in this report is shown in the next section. These tables show the average salary for a number of payroll job classifications. For questions that involve numeric entries (e.g., salaries, number of employees, amount budgeted for a department, etc.) two helpful measures for summarizing the results include the "Mean" (or "Average") and the "Median." Both measures are often used to represent a "typical" value. The median is the value such that approximately half of the respondents gave a lower value, and approximately half of the respondents gave a higher value than the median. (For example, if the median selling price of homes in a neighborhood is $150,000, this means that half of the homes have been selling for less and half of the homes have been selling for more than $150,000.) In this report, sometimes the median is shown and sometimes the average is shown for numeric questions. The choice of which measure to show depends on the nature of the data. The median is more reliable and preferable when a very wide range of values is possible. For example, the number of employees working at an organization can range from 1 to more than 100,000. It is best to avoid relying on the average for this type of data (especially when comparing results from two different years), because one or a few very high values can disproportionately impact the average, whereas the median is not unduly impacted by a small number of extreme values. However, in some types of questions, it is reasonable and customary to use the average. For example, it is common to report the average salary for a particular job classification. Also, if a respondent is asked to name a percentage that must be between 0% and 100%, it is common to use the average. In this case, extreme values are not a major concern, as the maximum value is "capped" at 100%.

2011 Survey of Salaries and the Payroll Profession 12

Sampling Variability & Statistical Significance

While examining the survey findings, it is helpful to keep in mind that the results are based on a sample and are therefore subject to sampling variability, often referred to as “sampling error.” The degree of uncertainty for an estimate (e.g., a particular percentage from the survey) arising from sampling variability is represented through the use of a margin of error. A sampling margin of error at the “95% confidence level” can be interpreted roughly as providing a 95% probability that the interval created by the estimate plus and minus the margin of error contains the true value. (The “true” value would be known only if everyone in the target market was surveyed rather than just a sample.) In addition to sampling variability, results may be subject to various sources of non-sampling error (e.g., non-response bias, respondent misinterpretation of question wording, etc.). The degree of non-sampling error is not represented by the sampling margin of error and is usually unknown.

For a “sample size” of 300 survey respondents, the “maximum” margin of sampling error for percentages from the survey is +/- 5.6 percentage points at the 95% confidence level. Here, “maximum” refers to the margin of error being highest for proportions from the survey near 50%, while the margin of error declines as percentages get further from 50%. For example, given the same sample size of 300 respondents, a result from the survey near 10% or 90% would have a margin of sampling error of +/- 3.4 percentage points.

This suggests that results from 2011 and 2009 can be considered "similar" when the differences between these years are small (i.e., small enough to be within the range of sampling error). Said another way, when comparing survey results from 2011 to 2009, the differences are impacted by sampling error. Intuitively, sometimes the difference between these two years may be small enough to be explained merely by sampling error. Sometimes the difference is large enough to be confident that a true change has occurred.

In layman's terms, a “statistically significant” difference means that the difference is large enough that one can be reasonably confident (i.e., at the "95% confidence level") that the difference cannot be explained merely by sampling error. If a change is not statistically significant, then there is not enough evidence to be highly confident that a difference in survey results between years implies a true change among members and their organizations. In this report, we minimize the use of technical / statistical terms. However, when a difference is referred to as "significant" -- or if a 2011 result is referred to as "significantly" higher or lower than the result in 2009 -- this is based on "statistical significance." This essentially implies that the difference referred to as "significant" is worth paying attention to, since sampling error alone is not likely to be the explanation for the magnitude of the difference observed.

When thinking about changes between 2009 and 2011, it is worth keeping in mind that the APA membership base is not static, but rather changes to at least some degree over time. For example, the APA website states that membership "has risen to over 22,000 Payroll Professionals and continues to grow, demonstrating the high level of interest on the part of the payroll community participating in the wide range of activities available to APA members." In other words, the base of members in 2011 is not exactly the same as the base of members in 2009. Although a high degree of continuity can be expected, many new members have joined in the past two years, while others may have changed careers or retired. The 2011 survey provides a "snapshot" of the membership base (and their organizations) at one point in time, while the 2009 survey provides a snapshot of the membership base at a different point in time. Thus, differences between 2011 and 2009 can be due to changes in the membership base, as well as to changes in practices over time.

2011 Survey of Salaries and the Payroll Profession 13

II. Payroll Staff Salaries

(See the Appendix for a detailed description of each job classification.)

2011 Survey of Salaries and the Payroll Profession 14

Average Current Salaries

� The table below shows the average salary for each job classification in 2011 and 2009.

� For example, the average salary for a Payroll Practitioner II was $40,825 based on the 2011

survey and $39,531 based on the 2009 survey. The average of $40,825 in 2011 was based on

157 salaries reported in the 2011 survey.

− As might be expected, the larger the number of salaries reported in the survey, the more confidence one can have that the average salary reported here represents a typical salary for this job classification. Extra caution is recommended when interpreting averages

based on fewer than 30 salaries reported. However, comparing the 2011 average salary to the 2009 average salary can help make a reasonable judgment about what is typical today. Having data from two different years provides a more reliable picture than just one year alone. For example, the average of $60,291 for classification (L) above is based on only 7 salaries reported in the 2011 survey. Comparing this to the average of $46,483 from 2009 suggests that the 2011 average may be too high, but one can judge that a typical salary for (L) in 2011 is likely to be somewhat higher than in 2009.

2011 Number

Of Current 2011 2009

Base Salaries Avg. Current Avg. Current

Reported Base Salary Base Salary

Payroll Practitioner/AdministratorPayroll Clerk/Assistant (A) 38 $35,068 $33,409

Payroll Practitioner I (Entry-level) (B) 58 $37,689 $34,235

Payroll Practitioner II (Intermediate) (C) 157 $40,825 $39,531

Payroll Practitioner III (Senior) (D) 80 $48,488 $44,424

Payroll Administrator (E) 129 $50,673 $48,125

Lead Payroll Administrator (F) 42 $55,561 $54,681

Payroll ManagementPayroll Supervisor (G) 66 $63,558 $62,257

Payroll Manager/Director (H) 105 $83,583 $77,849

Director/Vice President of Payroll (I) 28 $111,132 $97,918

Technical/Professional StaffAccounting Clerk (J) 6 $46,332 $44,011

Payroll Accountant/Payroll Analyst (K) 40 $50,776 $56,087

Payroll Records/Benefits Administrator (L) 7 $60,291 $46,483

Payroll Tax Administrator (M) 27 $58,205 $58,236

Payroll Systems/Information TechnologyData Processing/Entry Operator (N) 6 $40,267 $39,200

Lead Operator (O) 0 n/a *

Payroll Systems Coordinator (P) 12 $55,205 $56,760

Payroll Systems Analyst (Q) 19 $73,395 $70,490

* Insufficient data

2011 Survey of Salaries and the Payroll Profession 15

Average Starting Salaries

� The table below shows the average starting salary for each payroll job classification in 2011 and

2009 (when sufficient data was available).

� For example, the average starting salary for a Payroll Practitioner II (C) was $35,247 in 2011

and $33,410 in 2009.

− The average of $35,247 in 2011 for classification (C) was based on 45 starting salaries reported in the 2011 survey. This is lower than the number of current salaries (as shown on the previous page) for this job classification, for at least two reasons. First, each respondent could report only one starting salary, whereas respondents could report multiple current salaries for the same job classification if multiple employees currently hold that job at the same organization. Second, some respondents might not know what their organization would use as a starting salary today, whereas current salaries at the organization are known.

2011 Number

Of Starting 2011 2009

Salaries Avg. Starting Avg. Starting

Reported Base Salary Base Salary

Payroll Practitioner/AdministratorPayroll Clerk/Assistant (A) 17 $31,119 $28,521

Payroll Practitioner I (Entry-level) (B) 20 $34,237 $28,191

Payroll Practitioner II (Intermediate) (C) 45 $35,247 $33,410

Payroll Practitioner III (Senior) (D) 23 $41,059 $37,050

Payroll Administrator (E) 53 $39,679 $38,458

Lead Payroll Administrator (F) 17 $47,908 $43,306

Payroll ManagementPayroll Supervisor (G) 31 $50,559 $50,857

Payroll Manager/Director (H) 50 $68,865 $62,872

Director/Vice President of Payroll (I) 14 $87,923 $70,126

Technical/Professional StaffAccounting Clerk (J) 3 $34,846 $34,820

Payroll Accountant/Payroll Analyst (K) 11 $44,405 $41,798

Payroll Records/Benefits Administrator (L) 4 $49,653 $34,949

Payroll Tax Administrator (M) 9 $49,819 $43,865

Payroll Systems/Information TechnologyData Processing/Entry Operator (N) 1 * *

Lead Operator (O) 0 n/a *

Payroll Systems Coordinator (P) 5 $44,581 $42,117

Payroll Systems Analyst (Q) 8 $61,335 $49,385

* Insufficient data

2011 Survey of Salaries and the Payroll Profession 16

Average Starting Salaries for CPP

� The table below shows the average starting salary for those who have a Certified Payroll Professional (CPP) certification.

� For example, the average starting salary for a Payroll Practitioner II (C) with CPP certification

was $37,854 in 2011 and $37,255 in 2009.

− The average of $37,854 in 2011 for classification (C) was based on 20 starting salaries for CPP reported in the 2011 survey. This is lower than the number of starting salaries without specifying CPP (as shown on the previous page) for this job classification. More respondents were able to provide an answer for the starting salary in general than were able to provide an answer for a starting salary for CPP in particular.

2011 Number 2011 2009

Of Starting Avg. Starting Avg. Starting

Salaries for Base Salary Base Salary

CPP Reported For CPP For CPP

Payroll Practitioner/AdministratorPayroll Clerk/Assistant (A) 3 $32,434 $31,189

Payroll Practitioner I (Entry-level) (B) 8 $37,104 $34,354

Payroll Practitioner II (Intermediate) (C) 20 $37,854 $37,255

Payroll Practitioner III (Senior) (D) 12 $47,370 $41,563

Payroll Administrator (E) 28 $45,237 $44,416

Lead Payroll Administrator (F) 11 $52,651 $46,752

Payroll ManagementPayroll Supervisor (G) 20 $52,851 $55,432

Payroll Manager/Director (H) 33 $73,898 $67,807

Director/Vice President of Payroll (I) 10 $94,108 $86,797

Technical/Professional StaffAccounting Clerk (J) 1 * $34,500

Payroll Accountant/Payroll Analyst (K) 5 $52,261 $50,979

Payroll Records/Benefits Administrator (L) 2 * $42,123

Payroll Tax Administrator (M) 1 * $50,719

Payroll Systems/Information TechnologyData Processing/Entry Operator (N) 0 n/a *

Lead Operator (O) 0 n/a *

Payroll Systems Coordinator (P) 2 * $50,333

Payroll Systems Analyst (Q) 4 $67,181 $58,150

* Insufficient data

2011 Survey of Salaries and the Payroll Profession 17

Summary of 2011 Current & Starting Salaries

� The table below repeats information for 2011 that was shown on the previous three pages, but

the format here facilitates comparisons between the average starting salary vs. the average

starting salary for CPP vs. the average current salary.

� For example, the average starting salary in general for a Payroll Practitioner II (C) was $35,247,

while the average starting salary for (C) for a CPP was $37,854. The average current salary for

(C) was $40,825.

− The table above can be used as the "one-page summary" of 2011 salary information. However, readers are encouraged to also review the information on the previous three pages, including the number of reported salaries underlying each average, and the results from the 2009 survey.

2011

2011 Avg. Starting 2011

Avg. Starting Base Salary Avg. Current

Base Salary For CPP Base Salary

Payroll Practitioner/AdministratorPayroll Clerk/Assistant (A) $31,119 $32,434 $35,068

Payroll Practitioner I (Entry-level) (B) $34,237 $37,104 $37,689

Payroll Practitioner II (Intermediate) (C) $35,247 $37,854 $40,825

Payroll Practitioner III (Senior) (D) $41,059 $47,370 $48,488

Payroll Administrator (E) $39,679 $45,237 $50,673

Lead Payroll Administrator (F) $47,908 $52,651 $55,561

Payroll ManagementPayroll Supervisor (G) $50,559 $52,851 $63,558

Payroll Manager/Director (H) $68,865 $73,898 $83,583

Director/Vice President of Payroll (I) $87,923 $94,108 $111,132

Technical/Professional StaffAccounting Clerk (J) $34,846 * $46,332

Payroll Accountant/Payroll Analyst (K) $44,405 $52,261 $50,776

Payroll Records/Benefits Administrator (L) $49,653 * $60,291

Payroll Tax Administrator (M) $49,819 * $58,205

Payroll Systems/Information TechnologyData Processing/Entry Operator (N) * n/a $40,267

Lead Operator (O) n/a n/a n/a

Payroll Systems Coordinator (P) $44,581 * $55,205

Payroll Systems Analyst (Q) $61,335 $67,181 $73,395

* Insufficient data

2011 Survey of Salaries and the Payroll Profession 18

III. Organization Characteristics

2011 Survey of Salaries and the Payroll Profession 19

Annual Gross Revenue

Q49. What was the annual gross revenue of your entire organization

for the most recent year?

Frequency Percent

Valid

Percent

Cumulative

Percent

Valid < $50 million 78 26.0 33.2 33.2

$50 million – $100 million 37 12.3 15.7 48.9

> $100 million but < $500 million 45 15.0 19.1 68.1

$500 million – $1 billion 28 9.3 11.9 80.0

> $1 billion but < $5 billion 32 10.7 13.6 93.6

$5 billion – $10 billion 9 3.0 3.8 97.4

More than $10 billion 6 2.0 2.6 100.0

Total valid responses 235 78.3 100.0

Missing (No answer) 65 21.7

Total respondents 300 100.0

� Approximately one-third of the respondents in 2011 (33.2%) and 2009 (31.7%) who answered

the question above indicated that their organization's annual gross revenue was less than $50

million. On the other end of the spectrum, a small proportion each year (approximately 6%)

reported that their organization had $5 billion or more in annual gross revenue.

� Many (65 respondents in 2011) did not provide an answer to this question, but annual revenue is

not necessarily applicable to all organizations (e.g., government, education, non-profit).

31.7%

33.2%

15.1%

15.7%

21.9%

19.1%

14.3%

11.9%

10.8%

13.6%

6.2%

6.4%

0% 20% 40% 60% 80% 100%

2009

2011

< $50 million $50 million – $100 million

> $100 million but < $500 million $500 million – $1 billion

> $1 billion but < $5 billion $5 billion or more

2011 Survey of Salaries and the Payroll Profession 20

Type of Organization

Q1. Which ONE of the following best describes your organization?

Frequency Percent

Valid

Percent

Cumulative

Percent

Valid Education: Pre-K thru HS (public) 9 3.0 3.1 3.1

Education: Pre-K thru HS (private) 1 .3 .3 3.4

Education: Post-secondary (public) 12 4.0 4.1 7.5

Education: Post-secondary (private) 7 2.3 2.4 9.9

Finance: Banking 7 2.3 2.4 12.3

Finance: Investments 2 .7 .7 13.0

Finance: Insurance 13 4.3 4.5 17.5

Finance: Real estate, other finance 3 1.0 1.0 18.5

Government: Federal 1 .3 .3 18.8

Government: State (excluding education) 1 .3 .3 19.2

Government: Local (excluding education) 26 8.7 8.9 28.1

Hospitality: Eating & drinking 5 1.7 1.7 29.8

Hospitality: Hotels, other lodging 1 .3 .3 30.1

Manufacturing: Food 4 1.3 1.4 31.5

Manufacturing: Textiles 1 .3 .3 31.8

Manufacturing: Lumber, wood products 2 .7 .7 32.5

Manufacturing: Printing, publishing 5 1.7 1.7 34.2

Manufacturing: Chemicals, allied products 1 .3 .3 34.6

Manufacturing: Petroleum refining, distribution 2 .7 .7 35.3

Manufacturing: Metal industries 6 2.0 2.1 37.3

Manufacturing: Machinery, except electrical 3 1.0 1.0 38.4

Manufacturing: Electrical, electronics 3 1.0 1.0 39.4

Manufacturing: Transportation equipment 8 2.7 2.7 42.1

Manufacturing: Other 9 3.0 3.1 45.2

Sales: Food stores 2 .7 .7 45.9

Sales: Merchandise 5 1.7 1.7 47.6

Sales: Wholesale 5 1.7 1.7 49.3

Services: Business services 14 4.7 4.8 54.1

Services: Health care 27 9.0 9.2 63.4

Services: Legal services 4 1.3 1.4 64.7

Services: Other 24 8.0 8.2 72.9

2011 Survey of Salaries and the Payroll Profession 21

Other Industries: Agriculture, fisheries, forestry 2 .7 .7 73.6

Other Industries: Mining 2 .7 .7 74.3

Other Industries: Oil and gas extraction 3 1.0 1.0 75.3

Other Industries: Construction 13 4.3 4.5 79.8

Other Industries: Transportation services 2 .7 .7 80.5

Other Industries: Communications 5 1.7 1.7 82.2

Other Industries: Utilities 12 4.0 4.1 86.3

Other Industries: Entertainment 2 .7 .7 87.0

Other Industries: Religious (except education) 4 1.3 1.4 88.4

Other Industries: Consulting 3 1.0 1.0 89.4

Other Industries: All others 31 10.3 10.6 100.0

Total valid responses 292 97.3 100.0

Missing (No answer) 8 2.7

Total respondents 300 100.0

� The table above shows that a wide variety of industries were represented in the 2011 survey.

� The chart below shows the proportions in broader categories, such as "Education" and "Finance"

in both the 2011 and 2009 surveys. For example, nearly one-fourth of the respondents worked

for an organization that can be classified into the broad category of "Services."

� "Manufacturing" was another common category, although the proportion for this category in

2011 (15.1%) was slightly lower than in 2009 (20.6%).

8.8%

9.9%

6.6%

8.6%

10.2%

9.6%

20.6%

15.1%

5.6%

4.1%

24.8%

23.6%

21.2%

27.1%

0% 20% 40% 60% 80% 100%

2009

2011

Education Finance Government Hospitality

Manufacturing Sales Services Other Industries

2011 Survey of Salaries and the Payroll Profession 22

Number of Full-time Employees

Q47. How many people are employed full-time by your

entire organization?

Frequency Percent

Valid

Percent

Cumulative

Percent

Valid < 150 57 19.0 19.9 19.9

150 - 499 91 30.3 31.7 51.6

500 - 1,499 62 20.7 21.6 73.2

1,500 - 4,999 36 12.0 12.5 85.7

5,000 + 41 13.7 14.3 100.0

Total valid responses 287 95.7 100.0

Missing (No answer) 13 4.3

Total respondents 300 100.0

� Approximately one-fifth of the survey respondents in 2011 (19.9%) reported that their

organization has fewer than 150 full-time employees, while slightly less than one-fifth in 2009

(16.0%) reported fewer than 150 full-time employees at their organization.

� The proportion reporting 150 to 499 full-time employees was significantly higher in 2011

(31.7%), compared to 2009 (24.1%). At the same time, the proportion reporting 1,500 to 4,999

full-time employees was significantly lower in 2011 (12.5%), compared to 2009 (25.6%).

However, the proportion with 5,000 or more full-time employees did not differ significantly

between 2011 and 2009.

� The median number of full-time employees was 450 in 2011 and 800 in 2009.

16.0%

19.9%

24.1%

31.7%

21.5%

21.6%

25.6%

12.5%

12.8%

14.3%

0% 20% 40% 60% 80% 100%

2009

2011

< 150 150 - 499 500 - 1,499 1,500 - 4,999 5,000 +

2011 Survey of Salaries and the Payroll Profession 23

Number of Part-time Employees

Q47. How many people are employed part-time by your entire

organization? (Convert part-time employees to

full-time equivalents - FTE)

Frequency Percent

Valid

Percent

Cumulative

Percent

Valid 0 / None reported 103 34.3 35.8 35.8

1* to 149 127 42.3 44.1 79.9

150 - 499 27 9.0 9.4 89.2

500 - 1,499 14 4.7 4.9 94.1

1,500 + 17 5.7 5.9 100.0

Total valid responses 288 96.0 100.0

Missing (No answer) 12 4.0

Total respondents 300 100.0

* Can be < 1 when reported in terms of FTE, but < 1 is coded as 1 here.

� More than one-third (35.8%) in 2011 but less than one-third in 2009 (28.5%) did not have any

part-time employees working at their organization.

− In some cases, the respondent specifically wrote in "0" for the number of part-time employees. In other cases, respondents did not provide an answer for the number of part-time employees even though they did provide an answer for the number of full-time employees. Because the places for entering the number of full-time and part-time employees were in the same part of the questionnaire, an answer for the number of full-time employees implies that the respondent did not skip this part of the survey entirely. This may imply that a non-response for part-time employees was typically meant to imply zero part-time employees if an answer was given for full-time employees. Thus, the first response category above is labeled "0 / None reported," as those who did not enter the number of part-time employees (but did enter the number of full-time employees) were treated as not having any part-time employees. This was done in both 2011 and 2009. This approach may slightly over-estimate the proportion of organizations with no part-time employees, but not using this approach would be likely to significantly under-estimate the proportion with no part-time employees.

28.5%

35.8%

43.4%

44.1%

12.6%

9.4%

8.5%

4.9%

7.0%

5.9%

0% 20% 40% 60% 80% 100%

2009

2011

0 / None reported 1 - 149 150 - 499 500 - 1,499 1,500 +

2011 Survey of Salaries and the Payroll Profession 24

Merger, Acquisition, or Divestiture in Last 2 Years

Q50. Has your organization been involved in a merger, acquisition, or

divestiture in the last two years?

Frequency Percent

Valid

Percent

Cumulative

Percent

Valid Yes 78 26.0 27.5 27.5

No 206 68.7 72.5 100.0

Total valid responses 284 94.7 100.0

Missing (No answer) 16 5.3

Total respondents 300 100.0

� As shown above, more than one-fourth in 2011 (27.5%) and nearly one-third in 2009 (32.8%)

indicated that their organization has been involved in a merger, acquisition, or divestiture in the

last two years.

� As shown below, among those who were involved in such an event, 71.4% in 2011 and 65.4% in

2009 now pay more employees as a result.

2011 2009

Q50a. How did it affect

your payroll operations?

(Asked only if "Yes" to Q50

shown above)

Pay more employees now 71.4% 65.4%

Pay fewer employees now 10.4% 19.5%

Pay same number of employees now 13.0% 11.9%

Payroll staff has increased 13.0% 15.7%

Payroll staff has decreased 11.7% 12.6%

Payroll staff is unchanged 45.5% 47.2%

32.8%

27.5%

67.2%

72.5%

0% 20% 40% 60% 80% 100%

2009

2011

Yes No

2011 Survey of Salaries and the Payroll Profession 25

Location of Payroll Jobs

Q48. What is the location of all or most of the payroll-related jobs?

Frequency Percent

Valid

Percent

Cumulative

Percent

Valid Metro area with a population of 1,000,000 or more 94 31.3 33.1 33.1

Metro area with a population of 500,000 to 999,999 46 15.3 16.2 49.3

Metro area with a population of 250,000 to 499,999 28 9.3 9.9 59.2

Metro area with a population of 50,000 to 249,999 58 19.3 20.4 79.6

City of 10,000 to 49,999 43 14.3 15.1 94.7

Town of fewer than 10,000 / rural area 15 5.0 5.3 100.0

Total valid responses 284 94.7 100.0

Missing (No answer) 16 5.3

Total respondents 300 100.0

� Approximately one-third of the respondents in 2011 (33.1%) and slightly more than one-third in

2009 (39.1%) indicated that all or most of the payroll-related jobs are located in a Metro area

with a population of 1,000,000 or more.

� Others reported a variety of settings, ranging from a Metro area with just under 1 million people

to a small town or rural area.

39.1%

33.1%

11.2%

16.2%

9.5%

9.9%

18.5%

20.4%

15.7%

15.1%

6.0%

5.3%

0% 20% 40% 60% 80% 100%

2009

2011

Population 1,000,000 + 500,000 to 999,999 250,000 to 499,999

50,000 to 249,999 10,000 to 49,999 < 10,000

2011 Survey of Salaries and the Payroll Profession 26

IV. Payroll Staff

2011 Survey of Salaries and the Payroll Profession 27

Payroll Functions Provided at Multiple Sites

Q2. Does your payroll department provide payroll functions at

more than one job site?

Frequency Percent

Valid

Percent

Cumulative

Percent

Valid Yes 62 20.7 20.9 20.9

No 234 78.0 79.1 100.0

Total valid responses 296 98.7 100.0

Missing (No answer) 4 1.3

Total respondents 300 100.0

� As shown in the chart above, a minority (20.9% in 2011 and 25.0% in 2009) indicated that their

payroll department provides payroll functions at more than one job site.

� Based on a separate question (not shown above), among just those in departments providing

payroll functions at more than one job site, 21.8% reported that payroll functions were performed

at 2 job sites, 29.1% reported 3 or 4 sites, 18.2% reported 5 to 9 sites, 14.5% reported 10 to 29

sites, and 16.4% reported payroll functions being performed at 30 or more job sites.

− Also, most (90.9%) of these respondents (i.e., those in departments providing payroll

functions at more than one job site) indicated that they are reporting activities and salaries

for all payroll sites in this survey.

− Another result among those in departments providing payroll functions at multiple sites

was that 8.9% indicated that one or more job sites included payroll department employees

working from their homes as telecommuters.

25.0%

20.9%

75.0%

79.1%

0% 20% 40% 60% 80% 100%

2009

2011

Yes No

2011 Survey of Salaries and the Payroll Profession 28

Number Employed Full-time in Payroll Department

Q3. How many people are employed full-time in your

payroll department?

Frequency Percent

Valid

Percent

Cumulative

Percent

Valid 0 5 1.7 1.7 1.7

1 139 46.3 46.3 48.0

2 to 3 81 27.0 27.0 75.0

4 to 5 25 8.3 8.3 83.3

6 or more 50 16.7 16.7 100.0

Total 300 100.0 100.0

� Nearly half (46.3%) of the respondents in the 2011 survey reported that their payroll department

has one full-time employee. In 2009, a significantly lower proportion (30.3%) had reported one

full-time employee in the payroll department.

� On the other end of the spectrum, one-in-six (16.7%) in 2011 and more than one-in-five (21.8%)

in 2009 reported having 6 or more full-time employees in their payroll department.

� In a separate question, 15.0% in 2011 reported having at least one part-time employee in the

payroll department. In 2009, 13.2% had reported at least one part-time employee in the payroll

department.

30.3%

46.3%

32.1%

27.0%

15.4%

8.3%

21.8%

16.7%

0% 20% 40% 60% 80% 100%

2009

2011

None 1 2 to 3 4 to 5 6 or more

2011 Survey of Salaries and the Payroll Profession 29

Education & Certifications

� In the survey, respondents were asked "Q4. What is the highest level of education completed by

each of the full-time employees in this payroll unit?" Based on the responses given, it was then

possible to determine the proportion of payroll departments with at least one person at each level

of educational attainment. For example, as shown in the table below, 15.1% of the respondents

to the 2011 survey and 9.9% of the respondents to the 2009 survey indicated that their payroll

unit had at least one person who held a Master's degree or higher.

� At the same time, more than half of the respondents in each year reported that at least one person

in their payroll unit had a Bachelor's degree (but not a Master's degree or higher).

2011 2009

Q4: Have at least one full-time

employee in the payroll

department whose highest

level of education

completed is...

High school or less 53.8% 61.2%

Associate's degree 39.4% 46.2%

Bachelor's degree 55.9% 56.3%

Master's degree or higher 15.1% 9.9%

Q5: Have at least one

employee in the payroll

department with the

following certification...

Certified Payroll Professional (CPP) 52.5% 48.3%

Fundamental Payroll Certification (FPC) 9.4% 8.8%

Certified Public Accountant (CPA) 5.7% 5.2%

Professional in Human Resources (PHR) 5.7% 4.8%

Senior Professional in Human Resources (SPHR) 3.4% 1.0%

Certified Employee Benefit Specialist (CEBS) 0.8% 0.4%

Certified Accounts Payable Professional (CAPP) 0.8% 0.2%

Certified Compensation Professional (CCP) 0.0% 0.2%

Certified Accounts Payable Associate (CAPA) 0.0% 0.0%

� In addition to being asked about the educational level of people in their department, respondents

were also asked about certifications held. As shown in the table above, 52.5% of the respondents

in 2011 and 48.3% of the respondents in 2009 reported that at least one person in their

department had a CPP certification.

� For between five and ten percent of the payroll departments, at least one person held an FPC,

PHR, or CPA certification.

2011 Survey of Salaries and the Payroll Profession 30

Hours of Professional Development

2011 2009

Q6a. On average, how many hours of

professional development on payroll-

related issues are offered each year to

ENTRY-LEVEL staff?

0 / None reported 74.0% 70.7%

1 to 9 hours 5.0% 10.6%

10 to 19 hours 9.0% 8.2%

20 to 29 hours 5.3% 4.0%

30 to 49 hours 6.3% 4.2%

50 or more hours 0.3% 2.4%

MEDIAN (IF > 0): 16 hrs. 14 hrs.

Q6b. On average, how many hours of

professional development on payroll-

related issues are offered each year to

INTERMEDIATE-LEVEL staff?

0 / None reported 56.7% 50.9%

1 to 9 hours 11.7% 13.8%

10 to 19 hours 11.7% 12.2%

20 to 29 hours 9.3% 11.6%

30 to 49 hours 9.7% 8.4%

50 or more hours 1.0% 3.2%

MEDIAN (IF > 0): 16 hrs. 16 hrs.

Q6c. On average, how many hours of

professional development on payroll-

related issues are offered each year to

SENIOR-LEVEL staff?

0 / None reported 40.3% 35.5%

1 to 9 hours 10.0% 11.0%

10 to 19 hours 11.7% 12.6%

20 to 29 hours 13.3% 16.4%

30 to 49 hours 18.3% 17.0%

50 or more hours 6.3% 7.6%

MEDIAN (IF > 0): 24 hrs. 24 hrs.

� Four-in-ten (40.3%) in 2011 did not report any hours of professional development on payroll-

related issues being offered to senior-level staff, but this leaves a majority (59.7%) who reported

at least some professional development hours for senior-level payroll staff. Among those offered

professional development hours, the median was 24 hours for senior-level staff.

� Similarly, if professional development time is offered to intermediate-level payroll staff, the

median was 16 hours per year. For entry-level staff offered professional development time, the

median was 16 hours in 2011 and 14 hours in 2009.

2011 Survey of Salaries and the Payroll Profession 31

Training Budget

Q7. What is your budget for training and education of payroll staff

for the current fiscal year?

Frequency Percent

Valid

Percent

Cumulative

Percent

Valid $0 107 35.7 40.8 40.8

$1 - $999 36 12.0 13.7 54.6

$1,000 - $1,999 32 10.7 12.2 66.8

$2,000 - $4,999 41 13.7 15.6 82.4

$5,000 + 46 15.3 17.6 100.0

Total valid responses 262 87.3 100.0

Missing (No answer) 38 12.7

Total respondents 300 100.0

� While approximately four-in-ten (40.8% in 2011 and 41.4% in 2009) did not have funds

allocated for training and education of payroll staff, more than half had at least some money

budgeted for this purpose.

� Some organizations had $5,000 or more budgeted for training and education of payroll staff for

the current fiscal year (17.6% in 2011 and 14.8% in 2009).

� Among those who had at least some money budgeted, the median amount was $2,000 in both

2011 and 2009 for training and education of payroll staff.

41.4%

40.8%

11.5%

13.7%

13.0%

12.2%

19.3%

15.6%

14.8%

17.6%

0% 20% 40% 60% 80% 100%

2009

2011

$0 $1 - $999 $1,000 - $1,999 $2,000 - $4,999 $5,000 +

2011 Survey of Salaries and the Payroll Profession 32

V. Payroll Processing

2011 Survey of Salaries and the Payroll Profession 33

Department to Which Payroll Function Reports

Q8. Where does the payroll function report in your organization?

Frequency Percent

Valid

Percent

Cumulative

Percent

Valid Payroll is a stand-alone department 14 4.7 4.8 4.8

Payroll is a unit within an accounting or finance

department 182 60.7 61.9 66.7

Payroll is a unit within a human resources or

personnel department 70 23.3 23.8 90.5

Payroll is a unit within a shared services department 21 7.0 7.1 97.6

Other 7 2.3 2.4 100.0

Total valid responses 294 98.0 100.0

Missing (No answer) 6 2.0

Total respondents 300 100.0

� The majority (61.9% in 2011 and 65.7% in 2009) indicated that the payroll function in their

organization reports to an accounting or finance department.

� For nearly one-fourth, the payroll function is a unit within a human resources or personnel

department.

5.4%

4.8%

65.7%

61.9%

24.1%

23.8% 7.1%

0% 20% 40% 60% 80% 100%

2009

2011

Stand-alone Accounting / Finance HR / Personnel Shared Services Other

2011 Survey of Salaries and the Payroll Profession 34

Methods Used to Input Payroll Data

� More than half of the respondents in 2011 (52.0%) and 2009 (59.0%) indicated that "Batch input

by payroll" is used to input payroll data. This was the most frequently used method, although it

is possible to use more than one method, and the table below shows that many different methods

were selected by sizable proportions.

2011 2009

Q9. Which methods are

used to input payroll

data?

Batch input by payroll 52.0% 59.0%

System input by payroll 36.5% 42.5%

File transfers by payroll 36.1% 42.5%

File transfers from systems 32.8% 46.5%

Web-based input by payroll 27.0% 19.3%

Web-based input by employees (self-service) 25.0% 21.3%

Web-based input by managers (self-service) 17.2% 15.1%

System input by others 12.5% 15.7%

Batch input by others 8.4% 14.1%

Voice response by employees 0.7% 1.4%

Other 2.4% 1.0%

� The method of "Web-based input by payroll" was selected in the 2011 survey significantly more

often than it was selected in the 2009 survey (27.0% vs. 19.3%, respectively, as shown in the

table above).

� In contrast to the higher proportion using web-based input by payroll, the proportion was lower

in 2011 than in 2009 for each of the first four methods shown in the table.

− The 2011 result of 32.8% for file transfers from systems was significantly lower than the 2009 result of 46.5%.

2011 Survey of Salaries and the Payroll Profession 35

Payroll Frequency

� Approximately two-thirds in 2011 (66.3%) and slightly more than two-thirds in 2009 (72.7%)

reported that their organization used a biweekly payroll. This was the most frequently selected

payroll frequency, although it is possible to have more than one payroll frequency used by an

organization, and the table below shows that sizable proportions have semimonthly, weekly, and

monthly payrolls.

2011 2009

Q10. Which of the following pay

frequencies does your

organization use?

Biweekly 66.3% 72.7%

Semimonthly 30.3% 25.9%

Weekly 25.7% 29.3%

Monthly 20.3% 22.8%

Other 1.0% 1.4%

Q11. What is the pay frequency

of the largest payroll?

Biweekly 55.4% 58.6%

Semimonthly 22.8% 17.8%

Weekly 15.1% 15.6%

Monthly 6.0% 7.6%

Other 0.7% 0.4%

� Slightly more than half (55.4% in 2011 and 58.6% in 2009) reported that their largest payroll

was biweekly.

� Overall, the results for the two questions shown in the table above were similar in 2011 and

2009.

2011 Survey of Salaries and the Payroll Profession 36

Delivery Method for Payroll

2011 2009

Q12a. Approximately what percentage of

your organization’s payroll is delivered by paper paycheck?

0% 22.6% 13.9%

1% to 33% 66.7% 70.5%

34% to 66% 6.4% 10.7%

67% to 99% 3.0% 3.6%

100% 1.3% 1.2%

AVERAGE (including 0): 13.3% 17.3%

Q12b. Approximately what percentage of

your organization’s payroll is delivered by direct deposit?

0% 1.3% 1.2%

1% to 33% 3.4% 3.8%

34% to 66% 7.7% 11.9%

67% to 99% 68.7% 70.9%

100% 18.9% 12.1%

AVERAGE (including 0): 85.0% 81.8%

Q12c. Approximately what percentage of

your organization’s payroll is delivered by paycard?

0% 86.2% 90.5%

1% to 33% 13.5% 9.3%

34% to 66% 0.3% 0.2%

67% to 99% 0.0% 0.0%

100% 0.0% 0.0%

AVERAGE (including 0): 1.2% 0.8%

Q12d. Approximately what percentage of

your organization’s payroll is delivered by other?

0% 99.0% 99.4%

1% to 33% 0.3% 0.6%

34% to 66% 0.3% 0.0%

67% to 99% 0.3% 0.0%

100% 0.0% 0.0%

AVERAGE (including 0): 0.4% 0.1%

� The proportion not delivering any of their payroll by paper paycheck was up significantly in

2011 (22.6%), compared to 2009 (13.9%).

� The proportion delivering 100% of their payroll by direct deposit was also up significantly in

2011 (18.9%), compared to 2009 (12.1%).

� On average, 85.0% of payroll was delivered by direct deposit in 2011 vs. 81.8% in 2009.

2011 Survey of Salaries and the Payroll Profession 37

Delivery Method for Paystubs

2011 2009

Q13a. Approximately what percentage of

your organization’s paystubs are delivered by e-mail?

0% 90.4% 95.3%

1% to 33% 3.8% 1.8%

34% to 66% 1.7% 0.2%

67% to 99% 2.0% 1.8%

100% 2.0% 0.8%

AVERAGE (including 0): 5.0% 2.7%

Q13b. Approximately what percentage of

your organization’s paystubs are delivered by online posting?

0% 45.1% 56.6%

1% to 33% 5.1% 9.2%

34% to 66% 6.1% 3.9%

67% to 99% 18.8% 11.0%

100% 24.9% 19.3%

AVERAGE (including 0): 46.2% 32.2%

Q13c. Approximately what percentage of

your organization’s paystubs are delivered by paper paystub?

0% 23.5% 14.3%

1% to 33% 22.5% 14.9%

34% to 66% 8.9% 4.5%

67% to 99% 7.5% 11.6%

100% 37.5% 54.8%

AVERAGE (including 0): 50.3% 69.0%

Q13d. Approximately what percentage of

your organization’s paystubs are delivered by other?

0% 98.3% 98.4%

1% to 33% 0.7% 1.0%

34% to 66% 0.0% 0.2%

67% to 99% 0.3% 0.2%

100% 0.7% 0.2%

AVERAGE (including 0): 1.1% 0.5%

� The proportion delivering 100% of paystubs by paper was down significantly in 2011 (37.5%),

compared to 2009 (54.8%).

� Focusing on 2011, an average of 50.3% of paystubs were delivered by paper and 46.2% were

delivered by online posting. (Note that it was possible for the same employees to have their

paystubs delivered in more than one way, although this was not common.)

2011 Survey of Salaries and the Payroll Profession 38

Regular Paydays, Paychecks, and Off-cycle Payments

2011 2009

Q14. How many regularly scheduled paydays

were handled by payroll staff in 2010

(excluding off-cycle and special payrolls

such as bonuses)?

25 or fewer 17.8% 12.8%

26 28.9% 29.4%

27 to 51 20.5% 19.5%

52 9.7% 6.8%

53 or more 23.2% 31.5%

MEDIAN: 27 32

Q15. Approximately how many paychecks,

direct deposits of pay, and/or payroll card

transactions were processed by payroll staff

in 2010 (include off-cycle payments)?

< 7,500 38.2% 22.9%

7,500 to 19,999 21.4% 21.0%

20,000 to 74,999 22.1% 26.9%

75,000 + 18.2% 29.2%

MEDIAN: 13,000 26,000

Q16. Out of the total number of payments made

to employees in 2010, how many of these were

off-cycle payments (bonuses, manual checks,

adjustments, corrections, etc.)?

< 50 33.7% 25.2%

50 to 199 16.5% 16.6%

200 to 999 24.7% 24.5%

1,000 to 9,999 18.3% 28.4%

10,000 + 6.8% 5.3%

MEDIAN: 199 300

� More than one-fourth in 2011 (28.9%) and 2009 (29.4%) reported that the payroll staff at their

organization handled 26 regularly scheduled paydays in 2010.

� Nearly one-fourth in 2011 (23.2%) and nearly one-third (31.5%) in 2009 handled more than 52

regularly scheduled payrolls.

� Given the number of paydays and the number of employees paid, the median number of

paychecks, direct deposits of pay, and other payments was 13,000 in 2011 and 26,000 in 2009.

This noticeable difference in the median between 2011 and 2009 corresponds to a significantly

higher proportion in 2011 making fewer than 7,500 payments (38.2% in 2011 vs. 22.9% in

2009).

� Based on a third question shown in the table above, the median number of off-cycle payments

was 199 in 2011 and 300 in 2009.

2011 Survey of Salaries and the Payroll Profession 39

Payroll Operating Budget

Q17. What is the approximate total payroll operating budget for 2011?

Frequency Percent

Valid

Percent

Cumulative

Percent

Valid < $65,000 37 12.3 16.4 16.4

$65,000 to $149,999 62 20.7 27.6 44.0

$150,000 to $499,999 60 20.0 26.7 70.7

$500,000 + 66 22.0 29.3 100.0

Total valid responses 225 75.0 100.0

Missing (No answer) 75 25.0

Total respondents 300 100.0

� On the one hand, a significantly higher proportion reported a payroll operating budget of

$500,000 or more in 2011 (29.3%), compared to 2009 (20.8%). On the other hand, a slightly

higher proportion in 2011 reported a payroll operating budget under $65,000.

− In both the 2009 and 2011 questionnaires, the following instruction was included for this question: "Include only payroll staff salaries, benefits, and all other direct costs related to payroll processing. Do not include costs that apply to the whole organization, such as employment taxes." However, extra caution is recommended when interpreting the above results, since a sizable proportion did not provide an answer. As shown in the table above, 75 respondents did not answer this particular question in 2011 (while many other questions in the survey were answered by most or all respondents). Perhaps many respondents did not have access to the information. In 2009, a significantly higher proportion did not provide an answer to this question (37.7%). Although we do not know all of the reasons why non-response differed between 2011 and 2009, a possible reason seems to be the especially high degree of uncertainty about the economy and company budgets in early 2009.

11.5%

16.4%

24.4%

27.6%

43.3%

26.7%

20.8%

29.3%

0% 20% 40% 60% 80% 100%

2009

2011

< $65,000 $65,000 to $149,999 $150,000 to $499,999 $500,000 +

2011 Survey of Salaries and the Payroll Profession 40

Number of W-2s Issued for Past Year

Q18. Approximately how many W-2s did your organization issue for

calendar year 2010?

Frequency Percent

Valid

Percent

Cumulative

Percent

Valid < 500 118 39.3 42.3 42.3

500 to 1,499 63 21.0 22.6 64.9

1,500 to 4,999 48 16.0 17.2 82.1

5,000 to 9,999 25 8.3 9.0 91.0

10,000 + 25 8.3 9.0 100.0

Total responses 279 93.0 100.0

Missing (No answer) 21 7.0

Total respondents 300 100.0

� Slightly more than four-in-ten (42.3%) in 2011 reported issuing fewer than 500 W-2s for

calendar year 2010. In the 2009 survey, a significantly lower proportion (28.3%) reported

issuing fewer than 500 W-2s for calendar year 2008.

� On the other end of the spectrum, 9.0% in 2011 and 12.3% in 2009 issued 10,000 or more W-2s.

� The median number of W-2s issued was 625 in the 2011 survey and 1,431 in the 2009 survey.

� In a separate question, respondents were asked how many W-2s were delivered to employees

electronically. A strong majority (73.1%) in 2011 reported that none of their W-2s were

delivered electronically. However, this is significantly lower than in 2009, when 83.5%

indicated that none of their W-2s were delivered electronically. Said another way, the proportion

issuing at least some W-2s electronically increased significantly from 16.5% in the 2009 survey

to 26.9% in the 2011 survey.

28.3%

42.3%

22.5%

22.6%

26.3%

17.2%

10.6%

9.0%

12.3%

9.0%

0% 20% 40% 60% 80% 100%

2009

2011

< 500 500 to 1,499 1,500 to 4,999 5,000 to 9,999 10,000 +

2011 Survey of Salaries and the Payroll Profession 41

Number of U.S. States in Which Pay Unemployment Tax

Q20. In how many U.S. states or territories (including Washington,

D.C., Puerto Rico, U.S. Virgin Islands, and Trust Territories) does your

organization pay state unemployment taxes?

Frequency Percent Valid Percent

Cumulative

Percent

Valid None 17 5.7 5.8 5.8

1 99 33.0 33.7 39.5

2 to 4 48 16.0 16.3 55.8

5 to 19 71 23.7 24.1 79.9

20 + 59 19.7 20.1 100.0

Total valid responses 294 98.0 100.0

Missing (No answer) 6 2.0

Total respondents 300 100.0

� Approximately one-third each year (33.7% in 2011 and 32.4% in 2009) reported that their

organization pays state unemployment taxes in one state.

� On the other end of the spectrum, 20.1% in 2011 and 26.1% in 2009 were paying unemployment

taxes in 20 or more states.

� The median number of states was 3 in 2011 and 4 in 2009. The average number of states was 10

in 2011 and 14 in 2009.

6.4%

5.8%

32.4%

33.7%

13.9%

16.3%

21.2%

24.1%

26.1%

20.1%

0% 20% 40% 60% 80% 100%

2009

2011

None 1 2 to 4 5 to 19 20 +

2011 Survey of Salaries and the Payroll Profession 42

Involvement with Countries Outside the U.S.

2011 2009

Q21. In how many foreign countries does

your organization pay expatriate

employees?

None 84.2% 80.8%

1 to 4 11.4% 14.2%

5 or more 4.4% 5.0%

MEDIAN (IF > 0): 3 countries 3 countries

Q22. How many expatriate employees

does your organization pay?

None 83.5% 78.9%

1 to 9 9.1% 12.1%

10 or more 7.4% 9.0%

MEDIAN (IF > 0): 6 employees 6 employees

Q23. In how many foreign countries does

your organization pay local national

employees?

None 86.2% 87.3%

1 to 4 10.8% 7.8%

5 or more 3.0% 4.9%

MEDIAN (IF > 0): 2 countries 2 countries

Q24. How many local national employees

does your organization pay?

None 82.3% 86.0%

1 to 9 4.0% 5.1%

10 or more 13.7% 8.9%

MEDIAN (IF > 0): 100 employees 25 employees

Q26. How many nonresident alien

employees in the U.S. does your

organization pay?

None 72.3% 67.4%

1 to 9 14.4% 14.6%

10 or more 13.3% 18.0%

MEDIAN (IF > 0): 8 employees 10 employees

� The table above summarizes the results from five questions in the survey that each in some way

involve countries outside the U.S. For example, Q21 asks about the number of foreign countries

and Q22 asks about the number of expatriate employees paid in those countries. Q23 and Q24

ask about the countries and number of local national employees paid in those countries.

Although Q26 involves workers in the U.S., these employees are nonresident aliens.

� The median values shown for each question are based only on the non-zero responses. For

example, the median in Q21 of 3 countries is based only on those who pay expatriate employees

in a foreign country. The median calculation does not include the 84.2% in 2011 and 80.8% in

2009 not paying expatriate employees in any foreign country.

� The proportion saying "None" to Q21 was slightly higher than in Q22, and the proportion saying

"None" in Q23 was slightly higher than in Q24. This suggests that there may have been some

confusion among a small number of respondents about how to interpret these questions.

2011 Survey of Salaries and the Payroll Profession 43

Involvement with Countries Outside the U.S. (Continued)

� When survey respondents in 2011 were asked to name up to 3 foreign countries where they pay

the most employees (U.S. expatriates and local nationals), the following were each mentioned by

at least two respondents:

# of Responses

Country

18 Canada

18 UK

16 China

6 France

6 Germany

5 Australia

5 Ireland

5 Mexico

4 Brazil

4 Netherlands

3 Afghanistan

3 Hong Kong

3 India

3 Japan

3 Singapore

2 Argentina

2 England

2 Italy

2 Korea

2 Switzerland

2011 Survey of Salaries and the Payroll Profession 44

Reporting Time Manually vs. Automated Method

2011 2009

Q27a. What percentage of

nonexempt employees report

their time manually (for

example, on a time sheet)?

0% 43.1% 40.7%

1% to 33% 20.8% 23.0%

34% to 66% 4.5% 3.6%

67% to 99% 4.8% 4.6%

100% 26.8% 28.1%

AVERAGE (including 0): 35.1% 35.6%

Q27b. What percentage of

nonexempt employees report

their time via an automated

method?

0% 26.8% 28.1%

1% to 33% 4.8% 4.6%

34% to 66% 4.5% 3.6%

67% to 99% 20.8% 23.0%

100% 43.1% 40.7%

AVERAGE (including 0): 64.9% 64.4%

Q28. Which automated methods

are used by nonexempt

employees to report their

time? (Among only those using

automated method)

Web-based input 72.4% 57.5%

Badge reader 39.1% 37.8%

Biometric device (hand reader; optical scan) 13.0% 14.2%

Interactive voice response (telephone) 3.6% 3.5%

Other 15.1% 18.0%

� Slightly more than four-in-ten reported that none of the nonexempt employees at their

organization report their time manually (43.1% in 2011 and 40.7% in 2009).

� Slightly more than one-fourth in 2011 (26.8%) and 2009 (28.1%) reported that all of the

nonexempt employees report their time manually.

� On average, nearly two-thirds (64.9% in 2011 and 64.4% in 2009) use an automated method to

report their time.

� Among those using automated methods to report time, a significantly higher proportion in 2011

(72.4%), compared to 2009 (57.5%), reported using web-based input.

� Also, "Badge readers" were used by more than one-third of the organizations that use automated

methods for recording time.

2011 Survey of Salaries and the Payroll Profession 45

VI. Payroll Department Functions

2011 Survey of Salaries and the Payroll Profession 46

Functions Performed by Payroll Staff

� The table below shows the proportion selecting each of 33 possible items when asked which

functions are performed by their organization's payroll staff. The items are sorted in descending

order, with the items most often selected in 2011 shown toward the top.

2011 2009

Q29. Which functions are

performed by your

organization’s payroll staff?

W-2 reprints 90.3% 94.5%

Employee inquiries 89.9% 90.9%

Employee time processing 82.2% 83.9%

Year-end and period-end closing 80.9% 83.3%

Time and attendance 80.2% 79.5%

Check distribution 79.5% 81.5%

Deduction processing 78.2% 84.3%

Payroll accounting 74.2% 71.7%

Payroll tax disbursement / reporting 65.8% 73.8%

Federal tax filing 63.8% 62.8%

General ledger interface 63.4% 68.1%

State and local tax filing 60.1% 61.4%

Employee data management 60.1% 58.9%

Ad hoc reports 56.7% 62.0%

Employee services 54.7% 52.4%

General ledger reconciliation 48.3% 50.6%

Document management 41.9% 44.3%

Personnel records administration 38.3% 37.2%

Expense reimbursements 35.6% n/a

IT liaison and testing 33.6% 42.7%

Training and development 32.2% 40.2%

Workers’ compensation plan 32.2% 29.3%

Sarbanes-Oxley compliance 31.9% 36.2%

Bank account reconciliation 29.2% 26.6%

Benefits program administration 27.2% 24.0%

Labor and cost accounting 25.2% 24.8%

Accounts payable 22.8% 14.4%

Benefits program management 22.1% 18.7%

Salary budgeting 22.1% 17.3%

Control validation 17.1% 34.6%

Compensation program management 13.1% 13.8%

Independent contractor payments 12.4% 8.3%

Other 5.4% 6.7%

� The results for most items were similar in 2011 and 2009. A noticeable exception was "Control

validation," selected much less often in 2011. Some other exceptions with smaller but still

significant declines in 2011 were payroll tax disbursement / reporting, IT liaison and testing, and

training and development, while a significantly higher proportion selected accounts payable.

2011 Survey of Salaries and the Payroll Profession 47

Other Types of Payments Through Payroll

2011 2009

Q30. Which types of

payments, other than wage

and salary payments, are

made to employees

through the payroll

system?

Relocation (moving) expenses 60.3% 61.8%

Commission payments 48.7% 51.0%

Tuition reimbursements 36.6% 47.2%

Business expense reimbursements 35.7% 30.0%

Travel reimbursements 35.3% 29.7%

Stock purchase sales 16.1% 22.3%

Pension payments 11.6% 15.4%

Petty cash 3.1% 2.3%

Other 13.4% 13.1%

� In both years, more than half reported relocation expenses are paid through the payroll system,

while approximately half reported making commission payments through the payroll system.

� The proportion making tuition reimbursements through the payroll system was significantly

lower in 2011 (36.6%), compared to 2009 (47.2%).

� Some extra caution is recommended when interpreting the above results, however, as 25.3% in

2011 and 22.1% in 2009 did not answer this question.

2011 Survey of Salaries and the Payroll Profession 48

Collect Fee for Replacement W-2s

Q31. Does your organization collect a fee from employees who request

a replacement Form W-2?

Frequency Percent

Valid

Percent

Cumulative

Percent

Valid Yes 29 9.7 9.8 9.8

No 268 89.3 90.2 100.0

Total valid responses 297 99.0 100.0

Missing (No answer) 3 1.0

Total respondents 300 100.0

� Approximately one-in-ten reported that their organization collects a fee for employees who

request a replacement Form W-2.

� When those who charge a fee were asked what fee is charged for a replacement W-2, the answers

ranged from $5 to $25. The median fee was $10.

9.5%

9.8%

90.5%

90.2%

0% 20% 40% 60% 80% 100%

2009

2011

Yes No

2011 Survey of Salaries and the Payroll Profession 49

Payroll Deductions Required

2011 2009

Q32a. Approximately what percentage of

your organization’s employees require child support orders?

0% / None reported 17.0% 17.6%

Greater than 0%, up to 1% 25.7% 24.2%

More than 1%, up to 3% 20.0% 23.8%

More than 3%, up to 10% 27.0% 26.1%

More than 10% 10.3% 8.4%

Q32b. Approximately what percentage of

your organization’s employees require student loan garnishments?

0% / None reported 50.0% 49.9%

Greater than 0%, up to 1% 37.0% 36.9%

More than 1%, up to 3% 7.3% 8.6%

More than 3% 5.7% 4.6%

Q32c. Approximately what percentage of

your organization’s employees require state tax levies?

0% / None reported 60.7% 62.1%

Greater than 0%, up to 1% 27.7% 28.3%

More than 1%, up to 3% 5.0% 6.6%

More than 3% 6.7% 3.0%

Q32d. Approximately what percentage of

your organization’s employees require federal tax levies?

0% / None reported 41.3% 40.7%

Greater than 0%, up to 1% 42.3% 41.5%

More than 1%, up to 3% 9.0% 12.6%

More than 3% 7.3% 5.2%

Q32e. Approximately what percentage of

your organization’s employees require creditor garnishments?

0% / None reported 44.0% 40.1%

Greater than 0%, up to 1% 27.7% 35.1%

More than 1%, up to 3% 14.3% 13.6%

More than 3% 14.0% 11.2%

Q32f. Approximately what percentage of

your organization’s employees require bankruptcy orders?

0% / None reported 54.0% 57.1%

Greater than 0%, up to 1% 32.0% 32.3%

More than 1%, up to 3% 9.0% 7.8%

More than 3% 5.0% 2.8%

� The questions above may have been difficult for some respondents to answer, given comments

written on some questionnaires. For example, some answered "> 1" or "< 1" or "< 5" or "> 2" or

"1-5" or another description that suggested the respondent was not able to provide a precise

answer. For this reason, the responses were grouped into a small number of categories in the

table above. For example, 25.7% of the respondents in 2011 and 24.2% of the respondents in

2009 indicated that somewhere between .001% and 1% of the employees in their organization

require child support orders. On the high end, 10.3% of the respondents in 2011 and 8.4% of the

respondents in 2009 reported that more than 10% of employees required child support orders.

2011 Survey of Salaries and the Payroll Profession 50

Number of Garnishments

Q33. Approximately how many garnishment payments of all types (both by

check and electronic payments) did your organization make in 2010?

Frequency Percent

Valid

Percent

Cumulative

Percent

Valid 0 21 7.0 7.5 7.5

1 to 99 78 26.0 27.9 35.4

100 to 349 62 20.7 22.1 57.5

350 to 1,249 56 18.7 20.0 77.5

1,250 or more 63 21.0 22.5 100.0

Total valid responses 280 93.3 100.0

Missing (No answer) 20 6.7

Total respondents 300 100.0

� More than one-fourth in 2011 (27.9%) and approximately one-fourth in 2009 (24.6%) reported

that their organization made between 1 and 99 garnishments in the prior full year.

� On the high end, more than one-fifth (22.5%) in 2011 reported that 1,250 or more garnishments

were made during 2010, while a significantly higher proportion in 2009 (29.2%) reported that

1,250 or more garnishments were made during 2008.

� In a separate question, the proportion collecting an administrative free from employees whose

earnings are subject to withholding for child support was 15.0% in 2011, while 10.7% reported

collecting a fee for creditor garnishments. The corresponding results in 2009 were 19.0% and

16.1%, respectively.

5.1%

7.5%

24.6%

27.9%

16.7%

22.1%

24.4%

20.0%

29.2%

22.5%

0% 20% 40% 60% 80% 100%

2009

2011

0 1 to 99 100 to 349 350 to 1,249 1,250 or more

2011 Survey of Salaries and the Payroll Profession 51

HRIS Integration

Q35. Is your largest payroll integrated with an HRIS (Human Resource

Information System)?

Frequency Percent

Valid

Percent

Cumulative

Percent

Valid Yes 208 69.3 72.5 72.5

No 79 26.3 27.5 100.0

Total valid responses 287 95.7 100.0

Missing (No answer) 13 4.3

Total respondents 300 100.0

� Slightly less than three-fourths in 2011 (72.5%) and slightly more than three-fourths in 2009

(78.9%) indicated that their largest payroll is integrated with a Human Resource Information

System (HRIS).

� In a separate question among just those who said "Yes" to the above question, 47.8% in 2011

and 42.1% in 2009 indicated that the payroll staff at their organization maintains the HRIS (for

example, keeping benefits or personnel records up-to-date).

78.9%

72.5%

21.1%

27.5%

0% 20% 40% 60% 80% 100%

2009

2011

Yes No

2011 Survey of Salaries and the Payroll Profession 52

Employee Benefits Recordkeeping by Payroll Staff

Q36. Approximately what percentage of your organization’s employee benefits recordkeeping (with or without an HRIS)

is handled by payroll staff?

Frequency Percent

Valid

Percent

Cumulative

Percent

Valid Less than 15% 146 48.7 50.2 50.2

15% – 24% 30 10.0 10.3 60.5

25% – 49% 17 5.7 5.8 66.3

50% – 84% 21 7.0 7.2 73.5

85% or more 77 25.7 26.5 100.0

Total valid responses 291 97.0 100.0

Missing (No answer) 9 3.0

Total respondents 300 100.0

� Slightly more than half (50.2% in 2011 and 54.8% in 2009) reported that payroll staff handles

less than 15% of their organization's employee benefits recordkeeping.

� However, more than one-fourth in 2011 (26.5%) and slightly less than one-fourth in 2009

(22.4%) indicated that 85% or more of their organization's employee benefits recordkeeping is

handled by payroll staff.

54.8%

50.2%

10.4%

10.3%

6.5%

5.8%

5.9%

7.2%

22.4%

26.5%

0% 20% 40% 60% 80% 100%

2009

2011

< 15% 15% – 24% 25% – 49% 50% – 84% 85% or more

2011 Survey of Salaries and the Payroll Profession 53

Products / Services Recommended by Payroll

2011 2009

Q37. For which of the

following types of payroll-

related products/services

does someone in the

payroll department

recommend or approve

acquisitions?

Payroll processing software 55.4% 53.2%

Training 46.9% 55.9%

Outsourcing vendors (e.g., service providers) 35.0% 41.3%

Payroll processing hardware 33.7% 32.4%

Payroll cards 32.0% n/a

Unemployment insurance processing 23.1% n/a

Other 5.8% 7.3%

No one in the payroll department recommends or approves any acquisitions

29.9% 27.6%

� In both years, slightly more than half (55.4% in 2011 and 53.2% in 2009) indicated that payroll

processing software is a type of product / service that someone in the payroll department may

recommend or approve.

� "Training" was selected by roughly half, although the proportion selecting this response option in

2011 (46.9%) was significantly lower than the proportion selecting it in 2009 (55.9%).

� Two of the options in the table above have "n/a" for 2009 because these options were introduced

for the first time in the 2011 questionnaire. Interestingly, these new response options appeared

to be needed additions, as sizable proportions selected them in 2011 (32.0% and 23.1%, as

shown in the table).

2011 Survey of Salaries and the Payroll Profession 54

Payroll Processing In-House vs. Service Provider

Q38. How is your organization’s payroll processing handled?

Frequency Percent

Valid

Percent

Cumulative

Percent

Valid All in-house (company-developed system) 23 7.7 7.9 7.9

All in-house (licensed system) 122 40.7 41.9 49.8

Part in-house developed system, part by a service provider 13 4.3 4.5 54.3

Part in-house licensed system, part by a service provider 29 9.7 10.0 64.3

All by a service provider within the U.S. 100 33.3 34.4 98.6

All by a service provider outside the U.S. 4 1.3 1.4 100.0

Total valid responses 291 97.0 100.0

Missing (No answer) 9 3.0

Total respondents 300 100.0

� The mix of in-house vs. service provider handling of the organization's payroll was similar in

2011 and 2009, as shown in the chart above.

� The next section in this report covers questions that are relevant to organizations with in-house

processing (all or part in-house), while the section after that covers questions that are relevant to

organizations that outsource payroll processing (all or part) to a service provider.

53.6%

49.8%

10.5%

14.4%

35.9%

35.8%

0% 20% 40% 60% 80% 100%

2009

2011

All In-House Part In-House All Service Provider

2011 Survey of Salaries and the Payroll Profession 55

VII. In-House Payroll Processing Systems

2011 Survey of Salaries and the Payroll Profession 56

Intention to Outsource Payroll Processing

Q39. Does your organization plan to outsource all or part of your payroll

processing in the future?

Frequency Percent

Valid

Percent

Cumulative

Percent

Valid Yes 13 4.3 7.3 7.3

No / don't know 166 55.3 92.7 100.0

Total valid responses 179 59.7 100.0

Missing (Not asked or no answer) 121 40.3

Total respondents 300 100.0

� Respondents who reported currently having an in-house payroll processing system (all or part

in-house) were asked the question above, and 179 of these respondents answered the question in

2011. Among those answering, 7.3% in 2011 and 8.2% in 2009 indicated that their organization

plans to outsource all or part of their payroll processing in the future.

� Two follow-up questions were asked of the 13 respondents who replied "Yes" to the above

question. First, when asked when their organization plans to outsource their payroll processing,

66.7% selected 2011, 16.7% selected 2012, and 16.7% selected 2013 or later. (Caution is needed

when interpreting these results, since these percentages are based on 12 respondents, as 12 out of

the 13 eligible for this question provided an answer.)

� Second, when asked why their organization plans to outsource payroll processing, 69.2%

selected "Cost," 46.2% selected "Management decision," 23.1% selected "Flexibility," and

15.4% selected "Customer service." (These percentages are based on 13 respondents.)

8.2%

7.3%

91.8%

92.7%

0% 20% 40% 60% 80% 100%

2009

2011

Yes No

2011 Survey of Salaries and the Payroll Profession 57

In-House Payroll Processing Software

2011 2009

Q40. When was the last time the payroll

department began using new payroll

processing software?

In the last year 10.3% 10.9%

1 to < 2 years ago 7.1% 10.9%

2 to < 5 years ago 28.3% 24.0%

5 years ago or longer 54.3% 54.2%

Q41. What was the source of the last-installed

payroll processing software?

Custom-built, in house 4.5% 5.0%

Purchased from a vendor 43.6% 41.3%

Licensed from a vendor 48.0% 47.6%

Not applicable 3.9% 6.1%

Q42. What was the approximate cost of

building/acquiring and installing this last-

installed payroll processing software?

Less than $10,000 26.7% 12.8%

$10,000 to $99,999 25.3% 37.6%

$100,000 to $749,999 30.7% 30.1%

$750,000 + 17.3% 19.5%

MEDIAN: $60,000 $87,000

Q43. Does your organization plan to purchase

new payroll-related software in the future?

Yes 24.6% 14.5%

No 75.4% 85.5%

� The above questions were asked only of those who have an in-house payroll processing system,

and each question is related to the topic of payroll processing software used in the payroll

department. For example, slightly more than half (54.3% in 2011 and 54.2% in 2010) indicated

that the last time their department began using new payroll processing software was 5 or more

years ago. Also, based on the responses to Q41, the software was typically purchased or licensed

from a vendor, as opposed to being custom built by in-house personnel.

� A higher proportion in 2011 (24.6%), compared to 2009 (14.5%), indicated that their

organization plans to purchase new payroll-related software in the future. However, the wording

in the 2009 questionnaire referred to the "next 12 months" rather than "in the future" as above.

− In a separate question, among those reporting plans to purchase new payroll-related software, 22.5% indicated that their organization plans to implement the new payroll software in 2011, while 37.5% thought 2012 was more likely, and 40.0% thought that implementation would be in 2013 or later. (However, caution is recommended when interpreting these results, as the percentages here are based on 40 respondents who both responded "Yes" to Q43 above and provided an answer to the follow-up question "When does your organization plan to implement the new payroll software?")

− In another follow-up question for those who answered "Yes" to Q43, the median was $75,000 when asked "What is the anticipated amount of the planned expense?" (However, this median amount is based on 18 respondents who answered the question.)

2011 Survey of Salaries and the Payroll Profession 58

VIII. Outsourced Payroll Processing

2011 Survey of Salaries and the Payroll Profession 59

Intention to Bring Payroll Processing In-House

Q45. Does your organization plan to bring all or part of your payroll

processing in-house in the future?

Frequency Percent

Valid

Percent

Cumulative

Percent

Valid Yes 9 3.0 7.3 7.3

No 114 38.0 92.7 100.0

Total valid responses 123 41.0 100.0

Missing (Not asked or no answer) 177 59.0

Total respondents 300 100.0

� Respondents who reported having all or part of their payroll processing handled by a service

provider were asked the question above, and 123 of these respondents answered the question in

2011. Among those answering, 7.3% in 2011 and 12.4% in 2009 indicated that their

organization plans to bring all or part of their payroll processing in-house in the future.

� Two follow-up questions were asked of the 9 respondents who replied "Yes" to the above

question. First, when asked when their organization plans to bring all or part of their payroll

processing in-house, 57.1% selected 2012, and 42.9% selected 2013 or later. (Caution is needed

when interpreting these results, since these percentages are based on only 7 respondents, as 7 out

of the 9 eligible for this question provided an answer.)

� Second, when asked why their organization plans to bring payroll processing in-house, 66.7%

selected "Cost," 55.6% selected "Flexibility," 44.4% selected "System integration," 33.3%

selected "Management decision," and 22.2% selected "Customer service." (However, these

percentages are based on 9 respondents.)

12.4%

7.3%

87.6%

92.7%

0% 20% 40% 60% 80% 100%

2009

2011

Yes No

2011 Survey of Salaries and the Payroll Profession 60

Year Began Using Service Provider

� A wide range of responses surfaced when respondents were asked which year they began using a

service provider, as shown below.

Q44. In what year did your organization begin using a

service provider?

Frequency Percent

Valid

Percent

Cumulative

Percent

Valid 1970 1 .3 .9 .9

1976 1 .3 .9 1.7

1980 4 1.3 3.5 5.2

1981 1 .3 .9 6.1

1982 2 .7 1.7 7.8

1985 7 2.3 6.1 13.9

1987 1 .3 .9 14.8

1989 1 .3 .9 15.7

1990 4 1.3 3.5 19.1

1992 1 .3 .9 20.0

1993 5 1.7 4.3 24.3

1994 1 .3 .9 25.2

1995 5 1.7 4.3 29.6

1996 1 .3 .9 30.4

1997 6 2.0 5.2 35.7

1998 6 2.0 5.2 40.9

1999 5 1.7 4.3 45.2

2000 13 4.3 11.3 56.5

2001 5 1.7 4.3 60.9

2002 5 1.7 4.3 65.2

2003 5 1.7 4.3 69.6

2004 4 1.3 3.5 73.0

2005 8 2.7 7.0 80.0

2006 6 2.0 5.2 85.2

2007 3 1.0 2.6 87.8

2008 4 1.3 3.5 91.3

2009 5 1.7 4.3 95.7

2010 5 1.7 4.3 100.0

Total 115 38.3 100.0

Missing (Not asked or no answer)

185 61.7

Total respondents 300 100.0

2011 Survey of Salaries and the Payroll Profession 61

IX. Cross-tabulations by Number of W-2s Issued for 2010

2011 Survey of Salaries and the Payroll Profession 62

� The "cross-tabulations" below are shown for readers who may be interested in

examining how the results differ by the number of W-2s an organization issued for

2010. For example, in the table below, 3.5% of the organizations that issued fewer than 500 W-

2s were in the education sector. Among organizations that issued 5,000 or more W-2s for 2010,

18.8% were in the education sector. ("NA" refers to those who did not answer the question

about W-2s.)

− Note that the total number of respondents included in each table is the number who

answered the question that is being cross-tabulated by W-2s issued. For example, the table below includes 292 respondents because that is the number of respondents who gave a valid answer to Q1.

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q1. Which ONE of the

following best describes your

organization?

Education Count 4 9 5 9 2 29

% within W-2s 3.5% 14.5% 10.6% 18.8% 10.0% 9.9%

Finance Count 9 8 4 3 1 25

% within W-2s 7.8% 12.9% 8.5% 6.3% 5.0% 8.6%

Government Count 15 6 3 2 2 28

% within W-2s 13.0% 9.7% 6.4% 4.2% 10.0% 9.6%

Hospitality Count 0 1 1 3 1 6

% within W-2s .0% 1.6% 2.1% 6.3% 5.0% 2.1%

Manufacturing Count 14 11 9 6 4 44

% within W-2s 12.2% 17.7% 19.1% 12.5% 20.0% 15.1%

Sales Count 2 3 1 6 0 12

% within W-2s 1.7% 4.8% 2.1% 12.5% .0% 4.1%

Services Count 29 13 13 10 4 69

% within W-2s 25.2% 21.0% 27.7% 20.8% 20.0% 23.6%

Other Industries Count 42 11 11 9 6 79

% within W-2s 36.5% 17.7% 23.4% 18.8% 30.0% 27.1%

Total Count 115 62 47 48 20 292

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

* An orange asterisk indicates that there is a "statistically significant" relationship (at the 95%

confidence level) between the number of W-2s issued and the responses to the question. For tables with

the percentages giving each response, statistical significance is based on a Chi-Square test. For means,

an ANOVA test is used. For medians, a special non-parametric test (using SPSS software) is used.

2011 Survey of Salaries and the Payroll Profession 63

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q2. Does your payroll department

provide payroll functions at more

than one job site?

Yes Count 14 16 15 15 2 62

% within W-2s 12.2% 25.8% 31.3% 30.0% 9.5% 20.9%

No Count 101 46 33 35 19 234

% within W-2s 87.8% 74.2% 68.8% 70.0% 90.5% 79.1%

Total Count 115 62 48 50 21 296

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q3. How many people are

employed full-time in your

payroll department?

0 Count 4 1 0 0 0 5

% within W-2s 3.4% 1.6% .0% .0% .0% 1.7%

1 Count 97 26 5 0 11 139

% within W-2s 82.2% 41.3% 10.4% .0% 52.4% 46.3%

2 to 3 Count 16 32 23 6 4 81

% within W-2s 13.6% 50.8% 47.9% 12.0% 19.0% 27.0%

4 to 5 Count 1 1 14 7 2 25

% within W-2s .8% 1.6% 29.2% 14.0% 9.5% 8.3%

6 or more Count 0 3 6 37 4 50

% within W-2s .0% 4.8% 12.5% 74.0% 19.0% 16.7%

Total Count 118 63 48 50 21 300

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

* The above table provides a good example of what is meant by a "statistically significant" relationship between the number of W-2s issued and the responses to the question. Note that the proportion with 6 or more full-time employees in the payroll department goes from 0% among those issuing < 500 W-2s to 4.8% among those issuing 500 to 1,499 W-2s to 12.5% among those issuing 1,500 to 4,999 W-2s to 74.0% among those issuing 5,000 or more W-2s. These results, and other results in the table above, show a tendency to have more full-time payroll staff as the number of W-2s issued gets larger. The orange asterisk indicates that this apparent relationship is not likely to be due to chance alone (i.e., "sampling error"). In other words, the orange asterisk indicates that the survey data is providing enough evidence to conclude with reasonable confidence that there is a relationship between the number of W-2s issued and the pattern of response to the question.

2011 Survey of Salaries and the Payroll Profession 64

� For some questions, it is reasonable to show the median or mean (average) by the number of

W-2s issued, as shown below. For example, in the table below, the median number of full-time

employees in the payroll department was 8 among organizations that issued 5,000 or more W-2s.

Median

W-2s Q3. How many

people are employed

full-time in your

payroll department?

*

< 500 1.00

500 - 1,499 2.00

1,500 - 4,999 3.00

5,000 + 8.00

NA 1.00

Total 2.00

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q3. How many people are

employed part-time in your

payroll department? (Convert

part-time employees to full-

time equivalents - FTE)

0 / None reported Count 99 53 42 44 17 255

% within W-2s 83.9% 84.1% 87.5% 88.0% 81.0% 85.0%

0.1 to 1 Count 17 8 4 5 3 37

% within W-2s 14.4% 12.7% 8.3% 10.0% 14.3% 12.3%

2 to 3 Count 0 2 2 1 0 5

% within W-2s .0% 3.2% 4.2% 2.0% .0% 1.7%

4 or more Count 2 0 0 0 1 3

% within W-2s 1.7% .0% .0% .0% 4.8% 1.0%

Total Count 118 63 48 50 21 300

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 65

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q4: The highest level of

education completed is high

school or less for at least one full-

time employee in the payroll

department

No Count 74 37 7 4 7 129

% within W-2s 69.2% 60.7% 15.6% 8.7% 35.0% 46.2%

Yes Count 33 24 38 42 13 150

% within W-2s 30.8% 39.3% 84.4% 91.3% 65.0% 53.8%

Total Count 107 61 45 46 20 279

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q4: The highest level of

education completed is an

Associate's degree for at least

one full-time employee in the

payroll department

No Count 70 40 27 18 14 169

% within W-2s 65.4% 65.6% 60.0% 39.1% 70.0% 60.6%

Yes Count 37 21 18 28 6 110

% within W-2s 34.6% 34.4% 40.0% 60.9% 30.0% 39.4%

Total Count 107 61 45 46 20 279

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q4: The highest level of

education completed is a

Bachelor's degree for at least one

full-time employee in the payroll

department

No Count 63 29 17 7 7 123

% within W-2s 58.9% 47.5% 37.8% 15.2% 35.0% 44.1%

Yes Count 44 32 28 39 13 156

% within W-2s 41.1% 52.5% 62.2% 84.8% 65.0% 55.9%

Total Count 107 61 45 46 20 279

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 66

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q4: The highest level of

education completed is a

Master's degree or higher for at

least one full-time employee in

the payroll department

No Count 98 52 38 30 19 237

% within W-2s 91.6% 85.2% 84.4% 65.2% 95.0% 84.9%

Yes Count 9 9 7 16 1 42

% within W-2s 8.4% 14.8% 15.6% 34.8% 5.0% 15.1%

Total Count 107 61 45 46 20 279

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q5. At least one person in the

department holds Certified

Payroll Professional (CPP)

certification

No Count 69 20 15 13 9 126

% within W-2s 72.6% 35.7% 33.3% 27.1% 42.9% 47.5%

Yes Count 26 36 30 35 12 139

% within W-2s 27.4% 64.3% 66.7% 72.9% 57.1% 52.5%

Total Count 95 56 45 48 21 265

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q5. At least one person in the

department holds Senior

Professional in Human

Resources (SPHR) certification

No Count 90 56 43 47 20 256

% within W-2s 94.7% 100.0% 95.6% 97.9% 95.2% 96.6%

Yes Count 5 0 2 1 1 9

% within W-2s 5.3% .0% 4.4% 2.1% 4.8% 3.4%

Total Count 95 56 45 48 21 265

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 67

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q5. At least one person in the

department holds Fundamental

Payroll Certification (FPC)

certification

No Count 87 53 43 37 20 240

% within W-2s 91.6% 94.6% 95.6% 77.1% 95.2% 90.6%

Yes Count 8 3 2 11 1 25

% within W-2s 8.4% 5.4% 4.4% 22.9% 4.8% 9.4%

Total Count 95 56 45 48 21 265

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q5. At least one person in the

department holds Certified

Employee Benefit Specialist

(CEBS) certification

No Count 95 56 43 48 21 263

% within W-2s 100.0% 100.0% 95.6% 100.0% 100.0% 99.2%

Yes Count 0 0 2 0 0 2

% within W-2s .0% .0% 4.4% .0% .0% .8%

Total Count 95 56 45 48 21 265

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q5. At least one person in the

department holds Certified Public

Accountant (CPA) certification

No Count 91 55 42 41 21 250

% within W-2s 95.8% 98.2% 93.3% 85.4% 100.0% 94.3%

Yes Count 4 1 3 7 0 15

% within W-2s 4.2% 1.8% 6.7% 14.6% .0% 5.7%

Total Count 95 56 45 48 21 265

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 68

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q5. At least one person in the

department holds Certified

Accounts Payable Professional

(CAPP) certification

No Count 94 56 45 47 21 263

% within W-2s 98.9% 100.0% 100.0% 97.9% 100.0% 99.2%

Yes Count 1 0 0 1 0 2

% within W-2s 1.1% .0% .0% 2.1% .0% .8%

Total Count 95 56 45 48 21 265

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q5. At least one person in the

department holds Professional in

Human Resources (PHR)

certification

No Count 91 54 44 42 19 250

% within W-2s 95.8% 96.4% 97.8% 87.5% 90.5% 94.3%

Yes Count 4 2 1 6 2 15

% within W-2s 4.2% 3.6% 2.2% 12.5% 9.5% 5.7%

Total Count 95 56 45 48 21 265

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 69

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q6a. On average, how many

hours of professional

development on payroll-related

issues are offered each year to

ENTRY-LEVEL payroll staff?

0 / None reported Count 107 48 30 19 18 222

% within W-2s 90.7% 76.2% 62.5% 38.0% 85.7% 74.0%

1 to 9 hours Count 1 5 0 8 1 15

% within W-2s .8% 7.9% .0% 16.0% 4.8% 5.0%

10 to 19 hours Count 4 6 5 11 1 27

% within W-2s 3.4% 9.5% 10.4% 22.0% 4.8% 9.0%

20 to 29 hours Count 3 3 5 5 0 16

% within W-2s 2.5% 4.8% 10.4% 10.0% .0% 5.3%

30 to 49 hours Count 3 1 7 7 1 19

% within W-2s 2.5% 1.6% 14.6% 14.0% 4.8% 6.3%

50 or more hours Count 0 0 1 0 0 1

% within W-2s .0% .0% 2.1% .0% .0% .3%

Total Count 118 63 48 50 21 300

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q6b. On average, how many

hours of professional

development on payroll-related

issues are offered each year to

INTERMEDIATE-LEVEL

payroll staff?

0 / None reported Count 85 37 22 14 12 170

% within W-2s 72.0% 58.7% 45.8% 28.0% 57.1% 56.7%

1 to 9 hours Count 11 9 4 6 5 35

% within W-2s 9.3% 14.3% 8.3% 12.0% 23.8% 11.7%

10 to 19 hours Count 10 10 7 7 1 35

% within W-2s 8.5% 15.9% 14.6% 14.0% 4.8% 11.7%

20 to 29 hours Count 6 5 7 10 0 28

% within W-2s 5.1% 7.9% 14.6% 20.0% .0% 9.3%

30 to 49 hours Count 5 2 7 12 3 29

% within W-2s 4.2% 3.2% 14.6% 24.0% 14.3% 9.7%

50 or more hours Count 1 0 1 1 0 3

% within W-2s .8% .0% 2.1% 2.0% .0% 1.0%

Total Count 118 63 48 50 21 300

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 70

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q6c. On average, how many

hours of professional

development on payroll-related

issues are offered each year to

SENIOR-LEVEL payroll staff?

0 / None reported Count 59 28 15 9 10 121

% within W-2s 50.0% 44.4% 31.3% 18.0% 47.6% 40.3%

1 to 9 hours Count 19 4 2 3 2 30

% within W-2s 16.1% 6.3% 4.2% 6.0% 9.5% 10.0%

10 to 19 hours Count 11 11 4 7 2 35

% within W-2s 9.3% 17.5% 8.3% 14.0% 9.5% 11.7%

20 to 29 hours Count 11 11 10 4 4 40

% within W-2s 9.3% 17.5% 20.8% 8.0% 19.0% 13.3%

30 to 49 hours Count 14 5 12 21 3 55

% within W-2s 11.9% 7.9% 25.0% 42.0% 14.3% 18.3%

50 or more hours Count 4 4 5 6 0 19

% within W-2s 3.4% 6.3% 10.4% 12.0% .0% 6.3%

Total Count 118 63 48 50 21 300

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q7. What is your budget for

training and education of

payroll staff for the current

fiscal year?

$0 Count 45 26 14 14 8 107

% within W-2s 44.6% 44.8% 35.0% 29.8% 50.0% 40.8%

$1 - $999 Count 22 7 6 0 1 36

% within W-2s 21.8% 12.1% 15.0% .0% 6.3% 13.7%

$1,000 - $1,999 Count 14 11 3 4 0 32

% within W-2s 13.9% 19.0% 7.5% 8.5% .0% 12.2%

$2,000 - $4,999 Count 15 10 5 6 5 41

% within W-2s 14.9% 17.2% 12.5% 12.8% 31.3% 15.6%

$5,000 + Count 5 4 12 23 2 46

% within W-2s 5.0% 6.9% 30.0% 48.9% 12.5% 17.6%

Total Count 101 58 40 47 16 262

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 71

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q8. Where does the payroll

function report in your

organization?

Payroll is a stand-alone

department

Count 6 0 2 4 2 14

% within W-2s 5.2% .0% 4.2% 8.2% 9.5% 4.8%

Payroll is a unit within an

accounting or finance

department

Count 75 42 26 25 14 182

% within W-2s 64.7% 70.0% 54.2% 51.0% 66.7% 61.9%

Payroll is a unit within a

human resources or

personnel department

Count 27 15 17 10 1 70

% within W-2s 23.3% 25.0% 35.4% 20.4% 4.8% 23.8%

Payroll is a unit within a

shared services department

Count 4 2 2 10 3 21

% within W-2s 3.4% 3.3% 4.2% 20.4% 14.3% 7.1%

Other Count 4 1 1 0 1 7

% within W-2s 3.4% 1.7% 2.1% .0% 4.8% 2.4%

Total Count 116 60 48 49 21 294

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q9. Which methods are used to

input payroll data: Batch input by

payroll

No Count 68 23 21 18 12 142

% within W-2s 58.6% 36.5% 43.8% 36.7% 60.0% 48.0%

Yes Count 48 40 27 31 8 154

% within W-2s 41.4% 63.5% 56.3% 63.3% 40.0% 52.0%

Total Count 116 63 48 49 20 296

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 72

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q9. Which methods are used to

input payroll data: File transfers

from systems

No Count 94 40 34 19 12 199

% within W-2s 81.0% 63.5% 70.8% 38.8% 60.0% 67.2%

Yes Count 22 23 14 30 8 97

% within W-2s 19.0% 36.5% 29.2% 61.2% 40.0% 32.8%

Total Count 116 63 48 49 20 296

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q9. Which methods are used to

input payroll data: Web-based

input by managers (self-service)

No Count 104 52 40 32 17 245

% within W-2s 89.7% 82.5% 83.3% 65.3% 85.0% 82.8%

Yes Count 12 11 8 17 3 51

% within W-2s 10.3% 17.5% 16.7% 34.7% 15.0% 17.2%

Total Count 116 63 48 49 20 296

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q9. Which methods are used to

input payroll data: System input

by payroll

No Count 83 43 28 21 13 188

% within W-2s 71.6% 68.3% 58.3% 42.9% 65.0% 63.5%

Yes Count 33 20 20 28 7 108

% within W-2s 28.4% 31.7% 41.7% 57.1% 35.0% 36.5%

Total Count 116 63 48 49 20 296

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 73

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q9. Which methods are used to

input payroll data: System input

by others

No Count 113 56 39 35 16 259

% within W-2s 97.4% 88.9% 81.3% 71.4% 80.0% 87.5%

Yes Count 3 7 9 14 4 37

% within W-2s 2.6% 11.1% 18.8% 28.6% 20.0% 12.5%

Total Count 116 63 48 49 20 296

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q9. Which methods are used to

input payroll data: Web-based

input by employees (self-service)

No Count 95 48 35 28 16 222

% within W-2s 81.9% 76.2% 72.9% 57.1% 80.0% 75.0%

Yes Count 21 15 13 21 4 74

% within W-2s 18.1% 23.8% 27.1% 42.9% 20.0% 25.0%

Total Count 116 63 48 49 20 296

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q9. Which methods are used to

input payroll data: Batch input by

others

No Count 113 61 44 36 17 271

% within W-2s 97.4% 96.8% 91.7% 73.5% 85.0% 91.6%

Yes Count 3 2 4 13 3 25

% within W-2s 2.6% 3.2% 8.3% 26.5% 15.0% 8.4%

Total Count 116 63 48 49 20 296

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 74

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q9. Which methods are used to

input payroll data: Voice

response by employees

No Count 116 63 47 49 19 294

% within W-2s 100.0% 100.0% 97.9% 100.0% 95.0% 99.3%

Yes Count 0 0 1 0 1 2

% within W-2s .0% .0% 2.1% .0% 5.0% .7%

Total Count 116 63 48 49 20 296

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q9. Which methods are used to

input payroll data: File transfers

by payroll

No Count 92 37 26 22 12 189

% within W-2s 79.3% 58.7% 54.2% 44.9% 60.0% 63.9%

Yes Count 24 26 22 27 8 107

% within W-2s 20.7% 41.3% 45.8% 55.1% 40.0% 36.1%

Total Count 116 63 48 49 20 296

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q9. Which methods are used to

input payroll data: Web-based

input by payroll

No Count 82 41 40 35 18 216

% within W-2s 70.7% 65.1% 83.3% 71.4% 90.0% 73.0%

Yes Count 34 22 8 14 2 80

% within W-2s 29.3% 34.9% 16.7% 28.6% 10.0% 27.0%

Total Count 116 63 48 49 20 296

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 75

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q9. Which methods are used to

input payroll data: Other

No Count 111 63 48 49 18 289

% within W-2s 95.7% 100.0% 100.0% 100.0% 90.0% 97.6%

Yes Count 5 0 0 0 2 7

% within W-2s 4.3% .0% .0% .0% 10.0% 2.4%

Total Count 116 63 48 49 20 296

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q10. Which of the following pay

frequencies does your

organization use: Weekly

No Count 95 46 34 32 16 223

% within W-2s 80.5% 73.0% 70.8% 64.0% 76.2% 74.3%

Yes Count 23 17 14 18 5 77

% within W-2s 19.5% 27.0% 29.2% 36.0% 23.8% 25.7%

Total Count 118 63 48 50 21 300

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q10. Which of the following pay

frequencies does your

organization use: Semimonthly

No Count 77 47 32 35 18 209

% within W-2s 65.3% 74.6% 66.7% 70.0% 85.7% 69.7%

Yes Count 41 16 16 15 3 91

% within W-2s 34.7% 25.4% 33.3% 30.0% 14.3% 30.3%

Total Count 118 63 48 50 21 300

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 76

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q10. Which of the following pay

frequencies does your

organization use: Biweekly

No Count 57 23 12 6 3 101

% within W-2s 48.3% 36.5% 25.0% 12.0% 14.3% 33.7%

Yes Count 61 40 36 44 18 199

% within W-2s 51.7% 63.5% 75.0% 88.0% 85.7% 66.3%

Total Count 118 63 48 50 21 300

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q10. Which of the following pay

frequencies does your

organization use: Monthly

No Count 103 52 38 27 19 239

% within W-2s 87.3% 82.5% 79.2% 54.0% 90.5% 79.7%

Yes Count 15 11 10 23 2 61

% within W-2s 12.7% 17.5% 20.8% 46.0% 9.5% 20.3%

Total Count 118 63 48 50 21 300

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q10. Which of the following pay

frequencies does your

organization use: Other

No Count 117 63 47 50 20 297

% within W-2s 99.2% 100.0% 97.9% 100.0% 95.2% 99.0%

Yes Count 1 0 1 0 1 3

% within W-2s .8% .0% 2.1% .0% 4.8% 1.0%

Total Count 118 63 48 50 21 300

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 77

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q11. What is the pay frequency

of the largest payroll?

Weekly Count 19 11 7 7 1 45

% within W-2s 16.2% 17.5% 14.6% 14.3% 4.8% 15.1%

Semimonthly Count 35 13 10 7 3 68

% within W-2s 29.9% 20.6% 20.8% 14.3% 14.3% 22.8%

Biweekly Count 55 35 28 31 16 165

% within W-2s 47.0% 55.6% 58.3% 63.3% 76.2% 55.4%

Monthly Count 6 4 3 4 1 18

% within W-2s 5.1% 6.3% 6.3% 8.2% 4.8% 6.0%

Other Count 2 0 0 0 0 2

% within W-2s 1.7% .0% .0% .0% .0% .7%

Total Count 117 63 48 49 21 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q12a. Approximately what

percentage of your

organization’s payroll is

delivered by paper paycheck?

0% Count 45 9 6 4 3 67

% within W-2s 38.5% 14.3% 12.5% 8.2% 15.0% 22.6%

1% to 33% Count 63 47 33 41 14 198

% within W-2s 53.8% 74.6% 68.8% 83.7% 70.0% 66.7%

34% to 66% Count 5 5 5 2 2 19

% within W-2s 4.3% 7.9% 10.4% 4.1% 10.0% 6.4%

67% to 99% Count 0 2 4 2 1 9

% within W-2s .0% 3.2% 8.3% 4.1% 5.0% 3.0%

100% Count 4 0 0 0 0 4

% within W-2s 3.4% .0% .0% .0% .0% 1.3%

Total Count 117 63 48 49 20 297

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 78

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q12b. Approximately what

percentage of your

organization’s payroll is

delivered by direct deposit?

0% Count 4 0 0 0 0 4

% within W-2s 3.4% .0% .0% .0% .0% 1.3%

1% to 33% Count 0 2 4 2 2 10

% within W-2s .0% 3.2% 8.3% 4.1% 10.0% 3.4%

34% to 66% Count 5 6 5 3 4 23

% within W-2s 4.3% 9.5% 10.4% 6.1% 20.0% 7.7%

67% to 99% Count 64 51 36 41 12 204

% within W-2s 54.7% 81.0% 75.0% 83.7% 60.0% 68.7%

100% Count 44 4 3 3 2 56

% within W-2s 37.6% 6.3% 6.3% 6.1% 10.0% 18.9%

Total Count 117 63 48 49 20 297

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q12c. Approximately what

percentage of your

organization’s payroll is

delivered by paycard?

0% Count 112 55 39 34 16 256

% within W-2s 95.7% 87.3% 81.3% 69.4% 80.0% 86.2%

1% to 33% Count 5 8 9 14 4 40

% within W-2s 4.3% 12.7% 18.8% 28.6% 20.0% 13.5%

34% to 66% Count 0 0 0 1 0 1

% within W-2s .0% .0% .0% 2.0% .0% .3%

Total Count 117 63 48 49 20 297

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 79

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q12d. Approximately what

percentage of your

organization’s payroll is

delivered by other?

0% Count 116 61 48 49 19 293

% within W-2s 100.0% 96.8% 100.0% 100.0% 95.0% 99.0%

1% to 33% Count 0 1 0 0 0 1

% within W-2s .0% 1.6% .0% .0% .0% .3%

34% to 66% Count 0 1 0 0 0 1

% within W-2s .0% 1.6% .0% .0% .0% .3%

67% to 99% Count 0 0 0 0 1 1

% within W-2s .0% .0% .0% .0% 5.0% .3%

Total Count 116 63 48 49 20 296

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Mean

W-2s Q12a. Approximately

what percentage of

your organization’s

payroll is delivered by

paper paycheck?

Q12b. Approximately

what percentage of

your organization’s

payroll is delivered by

direct deposit?

Q12c. Approximately

what percentage of

your organization’s

payroll is delivered by

paycard? *

Q12d. Approximately

what percentage of

your organization’s

payroll is delivered by

other?

< 500 10.60 89.01 .39 .00

500 - 1,499 13.83 84.38 .86 .94

1,500 - 4,999 17.77 80.81 1.42 .00

5,000 + 13.37 83.94 2.69 .00

NA 16.90 76.55 3.05 3.50

Total 13.32 85.03 1.22 .44

2011 Survey of Salaries and the Payroll Profession 80

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q13a. Approximately what

percentage of your

organization’s paystubs are

delivered by e-mail?

0% Count 102 57 46 46 14 265

% within W-2s 88.7% 91.9% 95.8% 95.8% 70.0% 90.4%

1% to 33% Count 5 2 1 1 2 11

% within W-2s 4.3% 3.2% 2.1% 2.1% 10.0% 3.8%

34% to 66% Count 3 1 0 0 1 5

% within W-2s 2.6% 1.6% .0% .0% 5.0% 1.7%

67% to 99% Count 2 2 1 0 1 6

% within W-2s 1.7% 3.2% 2.1% .0% 5.0% 2.0%

100% Count 3 0 0 1 2 6

% within W-2s 2.6% .0% .0% 2.1% 10.0% 2.0%

Total Count 115 62 48 48 20 293

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q13b. Approximately what

percentage of your

organization’s paystubs are

delivered by online posting?

0% Count 72 18 20 12 10 132

% within W-2s 62.6% 29.0% 41.7% 25.0% 50.0% 45.1%

1% to 33% Count 3 8 2 1 1 15

% within W-2s 2.6% 12.9% 4.2% 2.1% 5.0% 5.1%

34% to 66% Count 1 4 5 6 2 18

% within W-2s .9% 6.5% 10.4% 12.5% 10.0% 6.1%

67% to 99% Count 9 19 10 16 1 55

% within W-2s 7.8% 30.6% 20.8% 33.3% 5.0% 18.8%

100% Count 30 13 11 13 6 73

% within W-2s 26.1% 21.0% 22.9% 27.1% 30.0% 24.9%

Total Count 115 62 48 48 20 293

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 81

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q13c. Approximately what

percentage of your

organization’s paystubs are

delivered by paper paystub?

0% Count 32 13 8 10 6 69

% within W-2s 27.8% 21.0% 16.7% 20.8% 30.0% 23.5%

1% to 33% Count 11 21 13 17 4 66

% within W-2s 9.6% 33.9% 27.1% 35.4% 20.0% 22.5%

34% to 66% Count 5 4 6 9 2 26

% within W-2s 4.3% 6.5% 12.5% 18.8% 10.0% 8.9%

67% to 99% Count 8 8 2 2 2 22

% within W-2s 7.0% 12.9% 4.2% 4.2% 10.0% 7.5%

100% Count 59 16 19 10 6 110

% within W-2s 51.3% 25.8% 39.6% 20.8% 30.0% 37.5%

Total Count 115 62 48 48 20 293

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q13d. Approximately what

percentage of your

organization’s paystubs are

delivered by other?

0% Count 114 60 47 47 19 287

% within W-2s 99.1% 96.8% 97.9% 100.0% 95.0% 98.3%

1% to 33% Count 0 1 0 0 1 2

% within W-2s .0% 1.6% .0% .0% 5.0% .7%

67% to 99% Count 0 0 1 0 0 1

% within W-2s .0% .0% 2.1% .0% .0% .3%

100% Count 1 1 0 0 0 2

% within W-2s .9% 1.6% .0% .0% .0% .7%

Total Count 115 62 48 47 20 292

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 82

Mean

W-2s

Q13a. Approximately

what percentage of

your organization’s

paystubs are

delivered by e-mail?

Q13b. Approximately

what percentage of

your organization’s

paystubs are

delivered by online

posting? *

Q13c. Approximately

what percentage of

your organization’s

paystubs are

delivered by paper

paystub? *

Q13d. Approximately

what percentage of

your organization’s

paystubs are

delivered by other?

< 500 5.65 33.99 60.42 .87

500 - 1,499 3.66 54.69 42.45 2.03

1,500 - 4,999 1.87 48.33 51.60 1.83

5,000 + 2.13 64.65 36.42 .00

NA 19.30 39.95 46.15 1.00

Total 4.97 46.15 50.27 1.14

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q14. How many regularly

scheduled paydays were

handled by payroll staff in 2010

(excluding off-cycle and special

payrolls such as bonuses)?

25 or fewer Count 35 11 4 2 1 53

% within W-2s 29.7% 17.5% 8.3% 4.1% 5.0% 17.8%

26 Count 35 22 13 9 7 86

% within W-2s 29.7% 34.9% 27.1% 18.4% 35.0% 28.9%

27 to 51 Count 20 13 11 13 4 61

% within W-2s 16.9% 20.6% 22.9% 26.5% 20.0% 20.5%

52 Count 16 6 4 2 1 29

% within W-2s 13.6% 9.5% 8.3% 4.1% 5.0% 9.7%

53 or more Count 12 11 16 23 7 69

% within W-2s 10.2% 17.5% 33.3% 46.9% 35.0% 23.2%

Total Count 118 63 48 49 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 83

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q15. Approximately how many

paychecks, direct deposits of

pay, and/or payroll card

transactions were processed

by payroll staff in 2010 (include

off-cycle payments)?

< 7,500 Count 94 7 1 2 5 109

% within W-2s 81.7% 11.5% 2.2% 4.3% 29.4% 38.2%

7,500 to 19,999 Count 20 34 3 0 4 61

% within W-2s 17.4% 55.7% 6.5% .0% 23.5% 21.4%

20,000 to 74,999 Count 1 20 33 4 5 63

% within W-2s .9% 32.8% 71.7% 8.7% 29.4% 22.1%

75,000 + Count 0 0 9 40 3 52

% within W-2s .0% .0% 19.6% 87.0% 17.6% 18.2%

Total Count 115 61 46 46 17 285

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q16. Out of the total number of

payments made to employees

in 2010, how many of these

were off-cycle payments

(bonuses, manual checks,

adjustments, corrections, etc.)?

< 50 Count 63 14 7 1 9 94

% within W-2s 56.8% 23.0% 15.6% 2.2% 52.9% 33.7%

50 to 199 Count 20 18 7 0 1 46

% within W-2s 18.0% 29.5% 15.6% .0% 5.9% 16.5%

200 to 999 Count 24 18 13 11 3 69

% within W-2s 21.6% 29.5% 28.9% 24.4% 17.6% 24.7%

1,000 to 9,999 Count 4 10 16 19 2 51

% within W-2s 3.6% 16.4% 35.6% 42.2% 11.8% 18.3%

10,000 + Count 0 1 2 14 2 19

% within W-2s .0% 1.6% 4.4% 31.1% 11.8% 6.8%

Total Count 111 61 45 45 17 279

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 84

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q17. What is the approximate

total payroll operating budget

for 2011?

< 65,000 Count 29 6 0 0 2 37

% within W-2s 32.6% 12.2% .0% .0% 15.4% 16.4%

65,000 to 149,999 Count 27 17 9 2 7 62

% within W-2s 30.3% 34.7% 25.0% 5.3% 53.8% 27.6%

150,000 to 499,999 Count 7 20 22 11 0 60

% within W-2s 7.9% 40.8% 61.1% 28.9% .0% 26.7%

500,000 + Count 26 6 5 25 4 66

% within W-2s 29.2% 12.2% 13.9% 65.8% 30.8% 29.3%

Total Count 89 49 36 38 13 225

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Median

W-2s

Q14. How many

regularly scheduled

paydays were

handled by payroll

staff in 2010

(excluding off-cycle

and special payrolls

such as bonuses)?

*

Q15. Approximately

how many

paychecks, direct

deposits of pay,

and/or payroll card

transactions were

processed by payroll

staff in 2010 (include

off-cycle payments)?

*

Q16. Out of the total

number of payments

made to employees

in 2010, how many of

these were off-cycle

payments (bonuses,

manual checks,

adjustments,

corrections, etc.)? *

Q17. What is the

approximate total

payroll operating

budget for 2011? *

Q18. Approximately

how many W-2s did

your organization

issue for calendar

year 2010? *

< 500 26.00 3710.00 20.00 85000.00 200.00

500 - 1,499 26.00 16560.00 170.00 160000.00 800.00

1,500 - 4,999 40.00 54102.50 500.00 262500.00 2429.00

5,000 + 52.00 207129.50 4000.00 568752.50 9500.00

NA 28.50 18000.00 34.00 100000.00

Total 27.00 13000.00 199.00 200000.00 625.00

2011 Survey of Salaries and the Payroll Profession 85

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q19. How many of your

organization’s 2010 W-2s were

delivered to your employees

electronically?

0 Count 95 46 37 25 9 212

% within W-2s 81.2% 73.0% 77.1% 52.1% 64.3% 73.1%

1 to 499 Count 22 6 1 2 2 33

% within W-2s 18.8% 9.5% 2.1% 4.2% 14.3% 11.4%

500 to 1,499 Count 0 11 4 1 1 17

% within W-2s .0% 17.5% 8.3% 2.1% 7.1% 5.9%

1,500 to 4,999 Count 0 0 6 4 0 10

% within W-2s .0% .0% 12.5% 8.3% .0% 3.4%

5,000 to 9,999 Count 0 0 0 8 1 9

% within W-2s .0% .0% .0% 16.7% 7.1% 3.1%

10,000 + Count 0 0 0 8 1 9

% within W-2s .0% .0% .0% 16.7% 7.1% 3.1%

Total Count 117 63 48 48 14 290

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q20. In how many U.S. states or

territories (including Washington,

D.C., Puerto Rico, U.S. Virgin

Islands, and Trust Territories)

does your organization pay state

unemployment taxes?

None Count 6 3 2 3 3 17

% within W-2s 5.2% 4.8% 4.2% 6.1% 16.7% 5.8%

1 Count 53 23 12 6 5 99

% within W-2s 45.7% 36.5% 25.0% 12.2% 27.8% 33.7%

2 to 4 Count 26 7 6 7 2 48

% within W-2s 22.4% 11.1% 12.5% 14.3% 11.1% 16.3%

5 to 19 Count 27 20 15 7 2 71

% within W-2s 23.3% 31.7% 31.3% 14.3% 11.1% 24.1%

20 + Count 4 10 13 26 6 59

% within W-2s 3.4% 15.9% 27.1% 53.1% 33.3% 20.1%

Total Count 116 63 48 49 18 294

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 86

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q21. In how many foreign

countries does your organization

pay expatriate employees?

None Count 113 53 36 31 18 251

% within W-2s 96.6% 84.1% 75.0% 62.0% 90.0% 84.2%

1 to 4 Count 4 8 11 11 0 34

% within W-2s 3.4% 12.7% 22.9% 22.0% .0% 11.4%

5 or more Count 0 2 1 8 2 13

% within W-2s .0% 3.2% 2.1% 16.0% 10.0% 4.4%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q22. How many expatriate

employees does your

organization pay?

None Count 114 52 37 29 16 248

% within W-2s 97.4% 83.9% 77.1% 58.0% 80.0% 83.5%

1 to 9 Count 2 9 4 10 2 27

% within W-2s 1.7% 14.5% 8.3% 20.0% 10.0% 9.1%

10 or more Count 1 1 7 11 2 22

% within W-2s .9% 1.6% 14.6% 22.0% 10.0% 7.4%

Total Count 117 62 48 50 20 297

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 87

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q23. In how many foreign

countries does your organization

pay local national employees?

None Count 112 53 40 36 15 256

% within W-2s 95.7% 84.1% 83.3% 72.0% 78.9% 86.2%

1 to 4 Count 4 9 7 9 3 32

% within W-2s 3.4% 14.3% 14.6% 18.0% 15.8% 10.8%

5 or more Count 1 1 1 5 1 9

% within W-2s .9% 1.6% 2.1% 10.0% 5.3% 3.0%

Total Count 117 63 48 50 19 297

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q24. How many local national

employees does your

organization pay?

None Count 106 51 38 34 18 247

% within W-2s 89.8% 81.0% 79.2% 68.0% 85.7% 82.3%

1 to 9 Count 2 2 2 5 1 12

% within W-2s 1.7% 3.2% 4.2% 10.0% 4.8% 4.0%

10 or more Count 10 10 8 11 2 41

% within W-2s 8.5% 15.9% 16.7% 22.0% 9.5% 13.7%

Total Count 118 63 48 50 21 300

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q26. How many nonresident

alien employees in the U.S.

does your organization pay?

None Count 101 43 24 19 14 201

% within W-2s 90.2% 71.7% 57.1% 43.2% 70.0% 72.3%

1 to 9 Count 9 12 10 8 1 40

% within W-2s 8.0% 20.0% 23.8% 18.2% 5.0% 14.4%

10 or more Count 2 5 8 17 5 37

% within W-2s 1.8% 8.3% 19.0% 38.6% 25.0% 13.3%

Total Count 112 60 42 44 20 278

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 88

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q27a. What percentage of

nonexempt employees report

their time manually (for

example, on a time sheet)?

0% Count 45 23 18 19 11 116

% within W-2s 43.7% 39.0% 40.9% 41.3% 64.7% 43.1%

1% to 33% Count 9 18 12 15 2 56

% within W-2s 8.7% 30.5% 27.3% 32.6% 11.8% 20.8%

34% to 66% Count 5 1 2 4 0 12

% within W-2s 4.9% 1.7% 4.5% 8.7% .0% 4.5%

67% to 99% Count 3 0 3 6 1 13

% within W-2s 2.9% .0% 6.8% 13.0% 5.9% 4.8%

100% Count 41 17 9 2 3 72

% within W-2s 39.8% 28.8% 20.5% 4.3% 17.6% 26.8%

Total Count 103 59 44 46 17 269

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q27b. What percentage of

nonexempt employees report

their time via an automated

method?

0% Count 41 17 9 2 3 72

% within W-2s 39.8% 28.8% 20.5% 4.3% 17.6% 26.8%

1% to 33% Count 3 0 3 6 1 13

% within W-2s 2.9% .0% 6.8% 13.0% 5.9% 4.8%

34% to 66% Count 5 1 2 4 0 12

% within W-2s 4.9% 1.7% 4.5% 8.7% .0% 4.5%

67% to 99% Count 9 18 12 15 2 56

% within W-2s 8.7% 30.5% 27.3% 32.6% 11.8% 20.8%

100% Count 45 23 18 19 11 116

% within W-2s 43.7% 39.0% 40.9% 41.3% 64.7% 43.1%

Total Count 103 59 44 46 17 269

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 89

Mean

W-2s Q27a. What

percentage of

nonexempt

employees report

their time manually

(for example, on a

time sheet)? *

Q27b. What

percentage of

nonexempt

employees report

their time via an

automated method?

*

< 500 45.53 54.47

500 - 1,499 31.53 68.47

1,500 - 4,999 31.52 68.48

5,000 + 23.39 76.61

NA 24.59 75.41

Total 35.06 64.94

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q28. Which automated methods

are used by nonexempt

employees to report their time:

Badge reader

No Count 45 25 19 21 7 117

% within W-2s 77.6% 59.5% 55.9% 47.7% 50.0% 60.9%

Yes Count 13 17 15 23 7 75

% within W-2s 22.4% 40.5% 44.1% 52.3% 50.0% 39.1%

Total Count 58 42 34 44 14 192

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q28. Which automated methods

are used by nonexempt

employees to report their time:

Web-based input

No Count 16 13 9 13 2 53

% within W-2s 27.6% 31.0% 26.5% 29.5% 14.3% 27.6%

Yes Count 42 29 25 31 12 139

% within W-2s 72.4% 69.0% 73.5% 70.5% 85.7% 72.4%

Total Count 58 42 34 44 14 192

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 90

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q28. Which automated methods

are used by nonexempt

employees to report their time:

Interactive voice response

(telephone)

No Count 58 40 33 43 11 185

% within W-2s 100.0% 95.2% 97.1% 97.7% 78.6% 96.4%

Yes Count 0 2 1 1 3 7

% within W-2s .0% 4.8% 2.9% 2.3% 21.4% 3.6%

Total Count 58 42 34 44 14 192

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q28. Which automated methods

are used by nonexempt

employees to report their time:

Biometric device (hand reader;

optical scan)

No Count 55 37 27 38 10 167

% within W-2s 94.8% 88.1% 79.4% 86.4% 71.4% 87.0%

Yes Count 3 5 7 6 4 25

% within W-2s 5.2% 11.9% 20.6% 13.6% 28.6% 13.0%

Total Count 58 42 34 44 14 192

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q28. Which automated methods

are used by nonexempt

employees to report their time:

Other

No Count 47 37 30 35 14 163

% within W-2s 81.0% 88.1% 88.2% 79.5% 100.0% 84.9%

Yes Count 11 5 4 9 0 29

% within W-2s 19.0% 11.9% 11.8% 20.5% .0% 15.1%

Total Count 58 42 34 44 14 192

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 91

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Accounts payable

No Count 68 56 39 48 19 230

% within W-2s 58.1% 88.9% 81.3% 96.0% 95.0% 77.2%

Yes Count 49 7 9 2 1 68

% within W-2s 41.9% 11.1% 18.8% 4.0% 5.0% 22.8%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Ad hoc reports

No Count 64 20 15 18 12 129

% within W-2s 54.7% 31.7% 31.3% 36.0% 60.0% 43.3%

Yes Count 53 43 33 32 8 169

% within W-2s 45.3% 68.3% 68.8% 64.0% 40.0% 56.7%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Benefits program management

No Count 74 48 46 48 16 232

% within W-2s 63.2% 76.2% 95.8% 96.0% 80.0% 77.9%

Yes Count 43 15 2 2 4 66

% within W-2s 36.8% 23.8% 4.2% 4.0% 20.0% 22.1%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 92

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Benefits program administration

No Count 70 41 43 47 16 217

% within W-2s 59.8% 65.1% 89.6% 94.0% 80.0% 72.8%

Yes Count 47 22 5 3 4 81

% within W-2s 40.2% 34.9% 10.4% 6.0% 20.0% 27.2%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Check distribution

No Count 21 10 10 12 8 61

% within W-2s 17.9% 15.9% 20.8% 24.0% 40.0% 20.5%

Yes Count 96 53 38 38 12 237

% within W-2s 82.1% 84.1% 79.2% 76.0% 60.0% 79.5%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Compensation program

management

No Count 91 54 45 50 19 259

% within W-2s 77.8% 85.7% 93.8% 100.0% 95.0% 86.9%

Yes Count 26 9 3 0 1 39

% within W-2s 22.2% 14.3% 6.3% .0% 5.0% 13.1%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 93

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Employee data management

No Count 37 22 24 30 6 119

% within W-2s 31.6% 34.9% 50.0% 60.0% 30.0% 39.9%

Yes Count 80 41 24 20 14 179

% within W-2s 68.4% 65.1% 50.0% 40.0% 70.0% 60.1%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Employee inquiries

No Count 11 3 6 5 5 30

% within W-2s 9.4% 4.8% 12.5% 10.0% 25.0% 10.1%

Yes Count 106 60 42 45 15 268

% within W-2s 90.6% 95.2% 87.5% 90.0% 75.0% 89.9%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Employee services

No Count 47 20 30 24 14 135

% within W-2s 40.2% 31.7% 62.5% 48.0% 70.0% 45.3%

Yes Count 70 43 18 26 6 163

% within W-2s 59.8% 68.3% 37.5% 52.0% 30.0% 54.7%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 94

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Federal tax filing

No Count 49 26 12 13 8 108

% within W-2s 41.9% 41.3% 25.0% 26.0% 40.0% 36.2%

Yes Count 68 37 36 37 12 190

% within W-2s 58.1% 58.7% 75.0% 74.0% 60.0% 63.8%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

General ledger interface

No Count 49 18 20 14 8 109

% within W-2s 41.9% 28.6% 41.7% 28.0% 40.0% 36.6%

Yes Count 68 45 28 36 12 189

% within W-2s 58.1% 71.4% 58.3% 72.0% 60.0% 63.4%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Sarbanes-Oxley compliance

No Count 88 43 34 25 13 203

% within W-2s 75.2% 68.3% 70.8% 50.0% 65.0% 68.1%

Yes Count 29 20 14 25 7 95

% within W-2s 24.8% 31.7% 29.2% 50.0% 35.0% 31.9%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 95

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Expense reimbursements

No Count 65 44 39 31 13 192

% within W-2s 55.6% 69.8% 81.3% 62.0% 65.0% 64.4%

Yes Count 52 19 9 19 7 106

% within W-2s 44.4% 30.2% 18.8% 38.0% 35.0% 35.6%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Independent contractor payments

No Count 87 60 46 48 20 261

% within W-2s 74.4% 95.2% 95.8% 96.0% 100.0% 87.6%

Yes Count 30 3 2 2 0 37

% within W-2s 25.6% 4.8% 4.2% 4.0% .0% 12.4%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Labor and cost accounting

No Count 81 48 36 41 17 223

% within W-2s 69.2% 76.2% 75.0% 82.0% 85.0% 74.8%

Yes Count 36 15 12 9 3 75

% within W-2s 30.8% 23.8% 25.0% 18.0% 15.0% 25.2%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 96

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Payroll accounting

No Count 25 17 15 14 6 77

% within W-2s 21.4% 27.0% 31.3% 28.0% 30.0% 25.8%

Yes Count 92 46 33 36 14 221

% within W-2s 78.6% 73.0% 68.8% 72.0% 70.0% 74.2%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Payroll tax disbursement /

reporting

No Count 46 23 16 11 6 102

% within W-2s 39.3% 36.5% 33.3% 22.0% 30.0% 34.2%

Yes Count 71 40 32 39 14 196

% within W-2s 60.7% 63.5% 66.7% 78.0% 70.0% 65.8%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Personnel records administration

No Count 62 39 34 36 13 184

% within W-2s 53.0% 61.9% 70.8% 72.0% 65.0% 61.7%

Yes Count 55 24 14 14 7 114

% within W-2s 47.0% 38.1% 29.2% 28.0% 35.0% 38.3%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 97

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Salary budgeting

No Count 79 48 40 48 17 232

% within W-2s 67.5% 76.2% 83.3% 96.0% 85.0% 77.9%

Yes Count 38 15 8 2 3 66

% within W-2s 32.5% 23.8% 16.7% 4.0% 15.0% 22.1%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

State and local tax filing

No Count 51 30 15 15 8 119

% within W-2s 43.6% 47.6% 31.3% 30.0% 40.0% 39.9%

Yes Count 66 33 33 35 12 179

% within W-2s 56.4% 52.4% 68.8% 70.0% 60.0% 60.1%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Time and attendance

No Count 21 12 13 12 1 59

% within W-2s 17.9% 19.0% 27.1% 24.0% 5.0% 19.8%

Yes Count 96 51 35 38 19 239

% within W-2s 82.1% 81.0% 72.9% 76.0% 95.0% 80.2%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 98

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Workers’ compensation plan

No Count 61 43 40 43 15 202

% within W-2s 52.1% 68.3% 83.3% 86.0% 75.0% 67.8%

Yes Count 56 20 8 7 5 96

% within W-2s 47.9% 31.7% 16.7% 14.0% 25.0% 32.2%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Year-end and period-end closing

No Count 29 8 11 6 3 57

% within W-2s 24.8% 12.7% 22.9% 12.0% 15.0% 19.1%

Yes Count 88 55 37 44 17 241

% within W-2s 75.2% 87.3% 77.1% 88.0% 85.0% 80.9%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Bank account reconciliation

No Count 73 47 36 37 18 211

% within W-2s 62.4% 74.6% 75.0% 74.0% 90.0% 70.8%

Yes Count 44 16 12 13 2 87

% within W-2s 37.6% 25.4% 25.0% 26.0% 10.0% 29.2%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 99

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Control validation

No Count 104 48 39 37 19 247

% within W-2s 88.9% 76.2% 81.3% 74.0% 95.0% 82.9%

Yes Count 13 15 9 13 1 51

% within W-2s 11.1% 23.8% 18.8% 26.0% 5.0% 17.1%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Deduction processing

No Count 28 11 12 8 6 65

% within W-2s 23.9% 17.5% 25.0% 16.0% 30.0% 21.8%

Yes Count 89 52 36 42 14 233

% within W-2s 76.1% 82.5% 75.0% 84.0% 70.0% 78.2%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Document management

No Count 64 35 26 33 15 173

% within W-2s 54.7% 55.6% 54.2% 66.0% 75.0% 58.1%

Yes Count 53 28 22 17 5 125

% within W-2s 45.3% 44.4% 45.8% 34.0% 25.0% 41.9%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 100

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Employee time processing

No Count 19 9 10 11 4 53

% within W-2s 16.2% 14.3% 20.8% 22.0% 20.0% 17.8%

Yes Count 98 54 38 39 16 245

% within W-2s 83.8% 85.7% 79.2% 78.0% 80.0% 82.2%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

General ledger reconciliation

No Count 59 31 24 27 13 154

% within W-2s 50.4% 49.2% 50.0% 54.0% 65.0% 51.7%

Yes Count 58 32 24 23 7 144

% within W-2s 49.6% 50.8% 50.0% 46.0% 35.0% 48.3%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

IT liaison and testing

No Count 92 43 28 20 15 198

% within W-2s 78.6% 68.3% 58.3% 40.0% 75.0% 66.4%

Yes Count 25 20 20 30 5 100

% within W-2s 21.4% 31.7% 41.7% 60.0% 25.0% 33.6%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 101

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Training and development

No Count 86 45 32 23 16 202

% within W-2s 73.5% 71.4% 66.7% 46.0% 80.0% 67.8%

Yes Count 31 18 16 27 4 96

% within W-2s 26.5% 28.6% 33.3% 54.0% 20.0% 32.2%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

W-2 reprints

No Count 19 4 2 2 2 29

% within W-2s 16.2% 6.3% 4.2% 4.0% 10.0% 9.7%

Yes Count 98 59 46 48 18 269

% within W-2s 83.8% 93.7% 95.8% 96.0% 90.0% 90.3%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q29. Functions performed by

your organization's payroll staff:

Other

No Count 108 62 48 47 17 282

% within W-2s 92.3% 98.4% 100.0% 94.0% 85.0% 94.6%

Yes Count 9 1 0 3 3 16

% within W-2s 7.7% 1.6% .0% 6.0% 15.0% 5.4%

Total Count 117 63 48 50 20 298

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 102

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q30. Which types of payments,

other than wage and salary

payments, are made to

employees through the payroll

system: Business expense

reimbursements

No Count 43 35 28 26 12 144

% within W-2s 58.1% 67.3% 77.8% 55.3% 80.0% 64.3%

Yes Count 31 17 8 21 3 80

% within W-2s 41.9% 32.7% 22.2% 44.7% 20.0% 35.7%

Total Count 74 52 36 47 15 224

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q30. Which types of payments,

other than wage and salary

payments, are made to

employees through the payroll

system: Petty cash

No Count 72 51 35 45 14 217

% within W-2s 97.3% 98.1% 97.2% 95.7% 93.3% 96.9%

Yes Count 2 1 1 2 1 7

% within W-2s 2.7% 1.9% 2.8% 4.3% 6.7% 3.1%

Total Count 74 52 36 47 15 224

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q30. Which types of payments,

other than wage and salary

payments, are made to

employees through the payroll

system: Travel reimbursements

No Count 49 39 22 24 11 145

% within W-2s 66.2% 75.0% 61.1% 51.1% 73.3% 64.7%

Yes Count 25 13 14 23 4 79

% within W-2s 33.8% 25.0% 38.9% 48.9% 26.7% 35.3%

Total Count 74 52 36 47 15 224

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 103

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q30. Which types of payments,

other than wage and salary

payments, are made to

employees through the payroll

system: Commission payments

No Count 37 29 20 22 7 115

% within W-2s 50.0% 55.8% 55.6% 46.8% 46.7% 51.3%

Yes Count 37 23 16 25 8 109

% within W-2s 50.0% 44.2% 44.4% 53.2% 53.3% 48.7%

Total Count 74 52 36 47 15 224

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q30. Which types of payments,

other than wage and salary

payments, are made to

employees through the payroll

system: Relocation (moving)

expenses

No Count 48 18 10 8 5 89

% within W-2s 64.9% 34.6% 27.8% 17.0% 33.3% 39.7%

Yes Count 26 34 26 39 10 135

% within W-2s 35.1% 65.4% 72.2% 83.0% 66.7% 60.3%

Total Count 74 52 36 47 15 224

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q30. Which types of payments,

other than wage and salary

payments, are made to

employees through the payroll

system: Tuition reimbursements

No Count 55 31 24 24 8 142

% within W-2s 74.3% 59.6% 66.7% 51.1% 53.3% 63.4%

Yes Count 19 21 12 23 7 82

% within W-2s 25.7% 40.4% 33.3% 48.9% 46.7% 36.6%

Total Count 74 52 36 47 15 224

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 104

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q30. Which types of payments,

other than wage and salary

payments, are made to

employees through the payroll

system: Pension payments

No Count 68 48 31 38 13 198

% within W-2s 91.9% 92.3% 86.1% 80.9% 86.7% 88.4%

Yes Count 6 4 5 9 2 26

% within W-2s 8.1% 7.7% 13.9% 19.1% 13.3% 11.6%

Total Count 74 52 36 47 15 224

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q30. Which types of payments,

other than wage and salary

payments, are made to

employees through the payroll

system: Stock purchase sales

No Count 69 43 31 33 12 188

% within W-2s 93.2% 82.7% 86.1% 70.2% 80.0% 83.9%

Yes Count 5 9 5 14 3 36

% within W-2s 6.8% 17.3% 13.9% 29.8% 20.0% 16.1%

Total Count 74 52 36 47 15 224

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q30. Which types of payments,

other than wage and salary

payments, are made to

employees through the payroll

system: Other

No Count 62 47 32 41 12 194

% within W-2s 83.8% 90.4% 88.9% 87.2% 80.0% 86.6%

Yes Count 12 5 4 6 3 30

% within W-2s 16.2% 9.6% 11.1% 12.8% 20.0% 13.4%

Total Count 74 52 36 47 15 224

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 105

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q31. Does your organization

collect a fee from employees who

request a replacement Form W-

2?

Yes Count 3 7 4 14 1 29

% within W-2s 2.6% 11.1% 8.5% 28.0% 5.0% 9.8%

No Count 114 56 43 36 19 268

% within W-2s 97.4% 88.9% 91.5% 72.0% 95.0% 90.2%

Total Count 117 63 47 50 20 297

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q32a. Approximately what

percentage of your

organization’s employees

require child support orders?

0% / None reported Count 32 6 5 3 5 51

% within W-2s 27.1% 9.5% 10.4% 6.0% 23.8% 17.0%

Greater than 0%, up to 1% Count 33 18 11 8 7 77

% within W-2s 28.0% 28.6% 22.9% 16.0% 33.3% 25.7%

More than 1%, up to 3% Count 16 16 15 12 1 60

% within W-2s 13.6% 25.4% 31.3% 24.0% 4.8% 20.0%

More than 3%, up to 10% Count 30 17 15 14 5 81

% within W-2s 25.4% 27.0% 31.3% 28.0% 23.8% 27.0%

More than 10% Count 7 6 2 13 3 31

% within W-2s 5.9% 9.5% 4.2% 26.0% 14.3% 10.3%

Total Count 118 63 48 50 21 300

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 106

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q32b. Approximately what

percentage of your

organization’s employees

require student loan

garnishments?

0% / None reported Count 85 27 17 9 12 150

% within W-2s 72.0% 42.9% 35.4% 18.0% 57.1% 50.0%

Greater than 0%, up to 1% Count 29 29 22 24 7 111

% within W-2s 24.6% 46.0% 45.8% 48.0% 33.3% 37.0%

More than 1%, up to 3% Count 3 5 8 6 0 22

% within W-2s 2.5% 7.9% 16.7% 12.0% .0% 7.3%

More than 3% Count 1 2 1 11 2 17

% within W-2s .8% 3.2% 2.1% 22.0% 9.5% 5.7%

Total Count 118 63 48 50 21 300

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q32c. Approximately what

percentage of your

organization’s employees

require state tax levies?

0% / None reported Count 95 43 18 13 13 182

% within W-2s 80.5% 68.3% 37.5% 26.0% 61.9% 60.7%

Greater than 0%, up to 1% Count 16 18 20 23 6 83

% within W-2s 13.6% 28.6% 41.7% 46.0% 28.6% 27.7%

More than 1%, up to 3% Count 5 1 7 2 0 15

% within W-2s 4.2% 1.6% 14.6% 4.0% .0% 5.0%

More than 3% Count 2 1 3 12 2 20

% within W-2s 1.7% 1.6% 6.3% 24.0% 9.5% 6.7%

Total Count 118 63 48 50 21 300

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 107

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q32d. Approximately what

percentage of your

organization’s employees

require federal tax levies?

0% / None reported Count 76 19 11 6 12 124

% within W-2s 64.4% 30.2% 22.9% 12.0% 57.1% 41.3%

Greater than 0%, up to 1% Count 28 37 27 28 7 127

% within W-2s 23.7% 58.7% 56.3% 56.0% 33.3% 42.3%

More than 1%, up to 3% Count 10 5 7 5 0 27

% within W-2s 8.5% 7.9% 14.6% 10.0% .0% 9.0%

More than 3% Count 4 2 3 11 2 22

% within W-2s 3.4% 3.2% 6.3% 22.0% 9.5% 7.3%

Total Count 118 63 48 50 21 300

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q32e. Approximately what

percentage of your

organization’s employees

require creditor

garnishments?

0% / None reported Count 79 22 12 6 13 132

% within W-2s 66.9% 34.9% 25.0% 12.0% 61.9% 44.0%

Greater than 0%, up to 1% Count 20 24 16 20 3 83

% within W-2s 16.9% 38.1% 33.3% 40.0% 14.3% 27.7%

More than 1%, up to 3% Count 11 10 13 8 1 43

% within W-2s 9.3% 15.9% 27.1% 16.0% 4.8% 14.3%

More than 3% Count 8 7 7 16 4 42

% within W-2s 6.8% 11.1% 14.6% 32.0% 19.0% 14.0%

Total Count 118 63 48 50 21 300

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 108

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q32f. Approximately what

percentage of your

organization’s employees

require bankruptcy orders?

0% / None reported Count 91 29 18 12 12 162

% within W-2s 77.1% 46.0% 37.5% 24.0% 57.1% 54.0%

Greater than 0%, up to 1% Count 21 25 20 23 7 96

% within W-2s 17.8% 39.7% 41.7% 46.0% 33.3% 32.0%

More than 1%, up to 3% Count 5 7 8 6 1 27

% within W-2s 4.2% 11.1% 16.7% 12.0% 4.8% 9.0%

More than 3% Count 1 2 2 9 1 15

% within W-2s .8% 3.2% 4.2% 18.0% 4.8% 5.0%

Total Count 118 63 48 50 21 300

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q33. Approximately how many

garnishment payments of all

types (both by check and

electronic payments) did your

organization make in 2010?

0 Count 18 0 0 1 2 21

% within W-2s 16.2% .0% .0% 2.3% 11.8% 7.5%

1 to 99 Count 49 17 7 1 4 78

% within W-2s 44.1% 27.9% 14.9% 2.3% 23.5% 27.9%

100 to 349 Count 30 16 7 4 5 62

% within W-2s 27.0% 26.2% 14.9% 9.1% 29.4% 22.1%

350 to 1,249 Count 13 20 12 8 3 56

% within W-2s 11.7% 32.8% 25.5% 18.2% 17.6% 20.0%

1,250 or more Count 1 8 21 30 3 63

% within W-2s .9% 13.1% 44.7% 68.2% 17.6% 22.5%

Total Count 111 61 47 44 17 280

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 109

Median

W-2s Q33. Approximately

how many

garnishment

payments of all types

(both by check and

electronic payments)

did your organization

make in 2010? *

< 500 50.00

500 - 1,499 300.00

1,500 - 4,999 1056.00

5,000 + 3550.00

NA 200.00

Total 245.00

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q34a. Does your organization

collect an administrative fee from

employees whose earnings are

subject to withholding for child

support?

Yes Count 12 8 6 17 1 44

% within W-2s 10.5% 12.7% 12.8% 34.0% 5.3% 15.0%

No Count 102 55 41 33 18 249

% within W-2s 89.5% 87.3% 87.2% 66.0% 94.7% 85.0%

Total Count 114 63 47 50 19 293

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q34b. Does your organization

collect an administrative fee from

employees whose earnings are

subject to creditor garnishments?

Yes Count 7 4 3 16 1 31

% within W-2s 6.2% 6.3% 6.8% 32.0% 5.3% 10.7%

No Count 106 59 41 34 18 258

% within W-2s 93.8% 93.7% 93.2% 68.0% 94.7% 89.3%

Total Count 113 63 44 50 19 289

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 110

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q35. Is your largest payroll

integrated with an HRIS (Human

Resource Information System)?

Yes Count 65 49 37 44 13 208

% within W-2s 58.0% 79.0% 80.4% 88.0% 76.5% 72.5%

No Count 47 13 9 6 4 79

% within W-2s 42.0% 21.0% 19.6% 12.0% 23.5% 27.5%

Total Count 112 62 46 50 17 287

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q36. Approximately what

percentage of your

organization’s employee

benefits recordkeeping (with or

without an HRIS) is handled by

payroll staff?

Less than 15% Count 40 32 31 33 10 146

% within W-2s 34.8% 51.6% 66.0% 67.3% 55.6% 50.2%

15% – 24% Count 8 8 5 7 2 30

% within W-2s 7.0% 12.9% 10.6% 14.3% 11.1% 10.3%

25% – 49% Count 6 4 4 2 1 17

% within W-2s 5.2% 6.5% 8.5% 4.1% 5.6% 5.8%

50% – 84% Count 10 5 2 4 0 21

% within W-2s 8.7% 8.1% 4.3% 8.2% .0% 7.2%

85% or more Count 51 13 5 3 5 77

% within W-2s 44.3% 21.0% 10.6% 6.1% 27.8% 26.5%

Total Count 115 62 47 49 18 291

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 111

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q37. For which of the following

types of payroll-related

products/services does someone

in the payroll department

recommend or approve

acquisitions: Payroll processing

hardware

No Count 82 40 29 31 13 195

% within W-2s 71.3% 63.5% 61.7% 62.0% 68.4% 66.3%

Yes Count 33 23 18 19 6 99

% within W-2s 28.7% 36.5% 38.3% 38.0% 31.6% 33.7%

Total Count 115 63 47 50 19 294

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q37. For which of the following

types of payroll-related

products/services does someone

in the payroll department

recommend or approve

acquisitions: Unemployment

insurance processing

No Count 88 48 36 38 16 226

% within W-2s 76.5% 76.2% 76.6% 76.0% 84.2% 76.9%

Yes Count 27 15 11 12 3 68

% within W-2s 23.5% 23.8% 23.4% 24.0% 15.8% 23.1%

Total Count 115 63 47 50 19 294

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 112

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q37. For which of the following

types of payroll-related

products/services does someone

in the payroll department

recommend or approve

acquisitions: Payroll processing

software

No Count 60 25 20 19 7 131

% within W-2s 52.2% 39.7% 42.6% 38.0% 36.8% 44.6%

Yes Count 55 38 27 31 12 163

% within W-2s 47.8% 60.3% 57.4% 62.0% 63.2% 55.4%

Total Count 115 63 47 50 19 294

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q37. For which of the following

types of payroll-related

products/services does someone

in the payroll department

recommend or approve

acquisitions: Outsourcing vendors

(for example, service providers)

No Count 86 41 27 26 11 191

% within W-2s 74.8% 65.1% 57.4% 52.0% 57.9% 65.0%

Yes Count 29 22 20 24 8 103

% within W-2s 25.2% 34.9% 42.6% 48.0% 42.1% 35.0%

Total Count 115 63 47 50 19 294

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 113

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q37. For which of the following

types of payroll-related

products/services does someone

in the payroll department

recommend or approve

acquisitions: Payroll cards

No Count 91 44 27 24 14 200

% within W-2s 79.1% 69.8% 57.4% 48.0% 73.7% 68.0%

Yes Count 24 19 20 26 5 94

% within W-2s 20.9% 30.2% 42.6% 52.0% 26.3% 32.0%

Total Count 115 63 47 50 19 294

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q37. For which of the following

types of payroll-related

products/services does someone

in the payroll department

recommend or approve

acquisitions: Training

No Count 76 34 20 16 10 156

% within W-2s 66.1% 54.0% 42.6% 32.0% 52.6% 53.1%

Yes Count 39 29 27 34 9 138

% within W-2s 33.9% 46.0% 57.4% 68.0% 47.4% 46.9%

Total Count 115 63 47 50 19 294

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q37. For which of the following

types of payroll-related

products/services does someone

in the payroll department

recommend or approve

acquisitions: Other

No Count 110 58 44 47 18 277

% within W-2s 95.7% 92.1% 93.6% 94.0% 94.7% 94.2%

Yes Count 5 5 3 3 1 17

% within W-2s 4.3% 7.9% 6.4% 6.0% 5.3% 5.8%

Total Count 115 63 47 50 19 294

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 114

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q37. For which of the following

types of payroll-related

products/services does someone

in the payroll department

recommend or approve

acquisitions: None

No Count 68 47 37 40 14 206

% within W-2s 59.1% 74.6% 78.7% 80.0% 73.7% 70.1%

Yes Count 47 16 10 10 5 88

% within W-2s 40.9% 25.4% 21.3% 20.0% 26.3% 29.9%

Total Count 115 63 47 50 19 294

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q38. How is your

organization’s payroll

processing handled?

All in-house (company-

developed system)

Count 10 1 2 9 1 23

% within W-2s 8.8% 1.7% 4.3% 18.0% 5.0% 7.9%

All in-house (licensed

system)

Count 44 24 23 24 7 122

% within W-2s 38.6% 40.0% 48.9% 48.0% 35.0% 41.9%

Part in-house developed

system, part by a service

provider

Count 5 3 0 3 2 13

% within W-2s 4.4% 5.0% .0% 6.0% 10.0% 4.5%

Part in-house licensed

system, part by a service

provider

Count 13 6 4 5 1 29

% within W-2s 11.4% 10.0% 8.5% 10.0% 5.0% 10.0%

All by a service provider

within the U.S.

Count 40 25 17 9 9 100

% within W-2s 35.1% 41.7% 36.2% 18.0% 45.0% 34.4%

All by a service provider

outside the U.S.

Count 2 1 1 0 0 4

% within W-2s 1.8% 1.7% 2.1% .0% .0% 1.4%

Total Count 114 60 47 50 20 291

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 115

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q39. Does your organization

plan to outsource all or part of

your payroll processing in the

future?

Yes Count 7 3 1 2 0 13

% within W-2s 10.0% 9.4% 3.6% 5.0% .0% 7.3%

No / don't know Count 63 29 27 38 9 166

% within W-2s 90.0% 90.6% 96.4% 95.0% 100.0% 92.7%

Total Count 70 32 28 40 9 179

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q40. When was the last time

the payroll department began

using new payroll processing

software?

In the last year Count 11 1 2 4 1 19

% within W-2s 15.7% 3.0% 6.9% 9.8% 9.1% 10.3%

1 to < 2 years ago Count 6 2 2 2 1 13

% within W-2s 8.6% 6.1% 6.9% 4.9% 9.1% 7.1%

2 to < 5 years ago Count 21 6 6 17 2 52

% within W-2s 30.0% 18.2% 20.7% 41.5% 18.2% 28.3%

5 years ago or longer Count 32 24 19 18 7 100

% within W-2s 45.7% 72.7% 65.5% 43.9% 63.6% 54.3%

Total Count 70 33 29 41 11 184

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 116

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q41. What was the source of

the last-installed payroll

processing software?

Custom-built, in house Count 3 1 0 3 1 8

% within W-2s 4.3% 3.0% .0% 7.5% 10.0% 4.5%

Purchased from a vendor Count 30 16 10 15 7 78

% within W-2s 43.5% 48.5% 37.0% 37.5% 70.0% 43.6%

Licensed from a vendor Count 33 16 15 20 2 86

% within W-2s 47.8% 48.5% 55.6% 50.0% 20.0% 48.0%

Not applicable Count 3 0 2 2 0 7

% within W-2s 4.3% .0% 7.4% 5.0% .0% 3.9%

Total Count 69 33 27 40 10 179

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q42. What was the

approximate cost of

building/acquiring and

installing this last-installed

payroll processing software?

Less than $10,000 Count 16 2 1 0 1 20

% within W-2s 47.1% 20.0% 8.3% .0% 33.3% 26.7%

$10,000 to $99,999 Count 13 3 2 1 0 19

% within W-2s 38.2% 30.0% 16.7% 6.3% .0% 25.3%

$100,000 to $749,999 Count 5 5 7 6 0 23

% within W-2s 14.7% 50.0% 58.3% 37.5% .0% 30.7%

$750,000 + Count 0 0 2 9 2 13

% within W-2s .0% .0% 16.7% 56.3% 66.7% 17.3%

Total Count 34 10 12 16 3 75

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 117

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q43. Does your organization plan

to purchase new payroll-related

software in the future?

Yes Count 14 8 4 12 7 45

% within W-2s 20.0% 24.2% 14.3% 29.3% 63.6% 24.6%

No Count 56 25 24 29 4 138

% within W-2s 80.0% 75.8% 85.7% 70.7% 36.4% 75.4%

Total Count 70 33 28 41 11 183

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q45. Does your organization plan

to bring all or part of your payroll

processing in house in the future?

Yes Count 3 1 2 1 2 9

% within W-2s 5.9% 3.6% 10.0% 7.7% 18.2% 7.3%

No Count 48 27 18 12 9 114

% within W-2s 94.1% 96.4% 90.0% 92.3% 81.8% 92.7%

Total Count 51 28 20 13 11 123

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 118

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q47. How many people are

employed full-time by your

entire organization?

< 150 Count 51 2 1 1 2 57

% within W-2s 45.9% 3.2% 2.2% 2.0% 10.5% 19.9%

150 - 499 Count 59 22 2 1 7 91

% within W-2s 53.2% 35.5% 4.4% 2.0% 36.8% 31.7%

500 - 1,499 Count 0 38 20 0 4 62

% within W-2s .0% 61.3% 44.4% .0% 21.1% 21.6%

1,500 - 4,999 Count 1 0 22 13 0 36

% within W-2s .9% .0% 48.9% 26.0% .0% 12.5%

5,000 + Count 0 0 0 35 6 41

% within W-2s .0% .0% .0% 70.0% 31.6% 14.3%

Total Count 111 62 45 50 19 287

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Median

W-2s Q47. How many

people are employed

full-time by your

entire organization?

*

< 500 160.00

500 - 1,499 533.50

1,500 - 4,999 1425.00

5,000 + 6725.00

NA 741.00

Total 450.00

2011 Survey of Salaries and the Payroll Profession 119

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q47. How many people are

employed part-time by your

entire organization? (Convert

part-time employees to full-

time equivalents - FTE)

0 / None reported Count 46 21 14 16 6 103

% within W-2s 41.1% 33.9% 31.1% 32.0% 31.6% 35.8%

1 - 149 Count 62 34 14 8 9 127

% within W-2s 55.4% 54.8% 31.1% 16.0% 47.4% 44.1%

150 - 499 Count 4 6 9 6 2 27

% within W-2s 3.6% 9.7% 20.0% 12.0% 10.5% 9.4%

500 - 1,499 Count 0 1 7 6 0 14

% within W-2s .0% 1.6% 15.6% 12.0% .0% 4.9%

1,500 + Count 0 0 1 14 2 17

% within W-2s .0% .0% 2.2% 28.0% 10.5% 5.9%

Total Count 112 62 45 50 19 288

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q48. What is the location of

all or most of the payroll-

related jobs?

Metro area with a population

of 1,000,000 or more

Count 32 20 12 21 9 94

% within W-2s 29.4% 32.3% 25.5% 44.7% 47.4% 33.1%

Metro area with a population

of 500,000 to 999,999

Count 13 15 6 11 1 46

% within W-2s 11.9% 24.2% 12.8% 23.4% 5.3% 16.2%

Metro area with a population

of 250,000 to 499,999

Count 14 3 6 4 1 28

% within W-2s 12.8% 4.8% 12.8% 8.5% 5.3% 9.9%

Metro area with a population

of 50,000 to 249,999

Count 22 14 12 7 3 58

% within W-2s 20.2% 22.6% 25.5% 14.9% 15.8% 20.4%

City of 10,000 to 49,999 Count 22 6 11 2 2 43

% within W-2s 20.2% 9.7% 23.4% 4.3% 10.5% 15.1%

Town of fewer than

10,000/rural area

Count 6 4 0 2 3 15

% within W-2s 5.5% 6.5% .0% 4.3% 15.8% 5.3%

Total Count 109 62 47 47 19 284

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 120

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q49. What was the annual

gross revenue of your entire

organization for the most

recent year?

< $50 million Count 59 7 4 3 5 78

% within W-2s 61.5% 14.6% 11.1% 7.0% 41.7% 33.2%

$50 million – $100 million Count 19 12 3 3 0 37

% within W-2s 19.8% 25.0% 8.3% 7.0% .0% 15.7%

> $100 million but < $500

million

Count 12 17 10 3 3 45

% within W-2s 12.5% 35.4% 27.8% 7.0% 25.0% 19.1%

$500 million – $1 billion Count 3 10 7 7 1 28

% within W-2s 3.1% 20.8% 19.4% 16.3% 8.3% 11.9%

> $1 billion but < $5 billion Count 2 2 12 14 2 32

% within W-2s 2.1% 4.2% 33.3% 32.6% 16.7% 13.6%

$5 billion – $10 billion Count 1 0 0 8 0 9

% within W-2s 1.0% .0% .0% 18.6% .0% 3.8%

More than $10 billion Count 0 0 0 5 1 6

% within W-2s .0% .0% .0% 11.6% 8.3% 2.6%

Total Count 96 48 36 43 12 235

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

W-2s *

Total < 500 500 - 1,499 1,500 - 4,999 5,000 + NA

Q50. Has your organization been

involved in a merger, acquisition,

or divestiture in the last two

years?

Yes Count 12 23 16 21 6 78

% within W-2s 11.0% 37.1% 34.0% 42.9% 35.3% 27.5%

No Count 97 39 31 28 11 206

% within W-2s 89.0% 62.9% 66.0% 57.1% 64.7% 72.5%

Total Count 109 62 47 49 17 284

% within W-2s 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 121

X. Cross-tabulations by Region

2011 Survey of Salaries and the Payroll Profession 122

Cross-tabulations by region begin on the next page and are based on the state (re-coded into four regions) from membership records. (However, one returned survey had the tracking ID removed by the respondent, and it was not possible to determine the state for that record.) The table below shows common definitions for 5 regions, however it was necessary to combine the West and Pacific regions to allow a sufficient number of respondents for analysis.

Northeast South Midwest West Pacific

Connecticut Alabama Illinois Arizona Alaska

Maine Arkansas Indiana Colorado California

Massachusetts Delaware Iowa Idaho Hawaii

New Hampshire Florida Kansas Montana Oregon

New Jersey Georgia Michigan Nevada Washington

New York Kentucky Minnesota New Mexico

Pennsylvania Louisiana Missouri Utah

Rhode Island Maryland Nebraska Wyoming

Vermont Mississippi North Dakota

North Carolina Ohio

Oklahoma South Dakota

South Carolina Wisconsin

Tennessee

Texas

Virginia

Washington, DC

West Virginia

2011 Survey of Salaries and the Payroll Profession 123

Region

Total Northeast South Midwest West / Pacific

Q1. Which ONE of the

following best describes your

organization?

Education Count 6 9 6 8 29

% within Region 14.3% 10.0% 7.0% 11.0% 10.0%

Finance Count 5 8 8 4 25

% within Region 11.9% 8.9% 9.3% 5.5% 8.6%

Government Count 1 12 9 6 28

% within Region 2.4% 13.3% 10.5% 8.2% 9.6%

Hospitality Count 0 3 2 1 6

% within Region .0% 3.3% 2.3% 1.4% 2.1%

Manufacturing Count 11 13 12 8 44

% within Region 26.2% 14.4% 14.0% 11.0% 15.1%

Sales Count 1 3 5 3 12

% within Region 2.4% 3.3% 5.8% 4.1% 4.1%

Services Count 10 16 27 15 68

% within Region 23.8% 17.8% 31.4% 20.5% 23.4%

Other Industries Count 8 26 17 28 79

% within Region 19.0% 28.9% 19.8% 38.4% 27.1%

Total Count 42 90 86 73 291

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q2. Does your payroll department

provide payroll functions at more

than one job site?

Yes Count 8 21 22 10 61

% within Region 18.6% 23.1% 25.6% 13.3% 20.7%

No Count 35 70 64 65 234

% within Region 81.4% 76.9% 74.4% 86.7% 79.3%

Total Count 43 91 86 75 295

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 124

Region *

Total Northeast South Midwest West / Pacific

Q3. How many people are

employed full-time in your payroll

department?

0 Count 0 1 2 2 5

% within Region .0% 1.1% 2.3% 2.6% 1.7%

1 Count 17 37 41 44 139

% within Region 39.5% 40.2% 47.1% 57.1% 46.5%

2 to 3 Count 20 21 26 14 81

% within Region 46.5% 22.8% 29.9% 18.2% 27.1%

4 to 5 Count 2 8 9 5 24

% within Region 4.7% 8.7% 10.3% 6.5% 8.0%

6 or more Count 4 25 9 12 50

% within Region 9.3% 27.2% 10.3% 15.6% 16.7%

Total Count 43 92 87 77 299

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Median

Region Q3. How many

people are employed

full-time in your

payroll department?

Northeast 2.00

South 2.00

Midwest 2.00

West / Pacific 1.00

Total 2.00

2011 Survey of Salaries and the Payroll Profession 125

Region

Total Northeast South Midwest West / Pacific

Q3. How many people are

employed part-time in your

payroll department? (Convert

part-time employees to full-

time equivalents - FTE)

0 / None reported Count 37 81 71 65 254

% within Region 86.0% 88.0% 81.6% 84.4% 84.9%

0.1 to 1 Count 5 6 15 11 37

% within Region 11.6% 6.5% 17.2% 14.3% 12.4%

2 to 3 Count 1 4 0 0 5

% within Region 2.3% 4.3% .0% .0% 1.7%

4 or more Count 0 1 1 1 3

% within Region .0% 1.1% 1.1% 1.3% 1.0%

Total Count 43 92 87 77 299

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q4: The highest level of education

completed is high school or less

for at least one full-time employee

in the payroll department

No Count 20 31 42 36 129

% within Region 51.3% 34.8% 53.2% 50.7% 46.4%

Yes Count 19 58 37 35 149

% within Region 48.7% 65.2% 46.8% 49.3% 53.6%

Total Count 39 89 79 71 278

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q4: The highest level of education

completed is an Associate's

degree for at least one full-time

employee in the payroll

department

No Count 24 54 44 47 169

% within Region 61.5% 60.7% 55.7% 66.2% 60.8%

Yes Count 15 35 35 24 109

% within Region 38.5% 39.3% 44.3% 33.8% 39.2%

Total Count 39 89 79 71 278

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 126

Region

Total Northeast South Midwest West / Pacific

Q4: The highest level of education

completed is a Bachelor's degree

for at least one full-time employee

in the payroll department

No Count 20 34 36 33 123

% within Region 51.3% 38.2% 45.6% 46.5% 44.2%

Yes Count 19 55 43 38 155

% within Region 48.7% 61.8% 54.4% 53.5% 55.8%

Total Count 39 89 79 71 278

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q4: The highest level of education

completed is a Master's degree or

higher for at least one full-time

employee in the payroll

department

No Count 31 73 70 62 236

% within Region 79.5% 82.0% 88.6% 87.3% 84.9%

Yes Count 8 16 9 9 42

% within Region 20.5% 18.0% 11.4% 12.7% 15.1%

Total Count 39 89 79 71 278

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q5. At least one person in the

department holds Certified Payroll

Professional (CPP) certification

No Count 14 41 39 32 126

% within Region 38.9% 48.8% 49.4% 49.2% 47.7%

Yes Count 22 43 40 33 138

% within Region 61.1% 51.2% 50.6% 50.8% 52.3%

Total Count 36 84 79 65 264

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 127

Region

Total Northeast South Midwest West / Pacific

Q5. At least one person in the

department holds Senior

Professional in Human Resources

(SPHR) certification

No Count 35 81 76 63 255

% within Region 97.2% 96.4% 96.2% 96.9% 96.6%

Yes Count 1 3 3 2 9

% within Region 2.8% 3.6% 3.8% 3.1% 3.4%

Total Count 36 84 79 65 264

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q5. At least one person in the

department holds Fundamental

Payroll Certification (FPC)

certification

No Count 34 75 74 56 239

% within Region 94.4% 89.3% 93.7% 86.2% 90.5%

Yes Count 2 9 5 9 25

% within Region 5.6% 10.7% 6.3% 13.8% 9.5%

Total Count 36 84 79 65 264

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q5. At least one person in the

department holds Certified

Employee Benefit Specialist

(CEBS) certification

No Count 36 83 78 65 262

% within Region 100.0% 98.8% 98.7% 100.0% 99.2%

Yes Count 0 1 1 0 2

% within Region .0% 1.2% 1.3% .0% .8%

Total Count 36 84 79 65 264

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 128

Region

Total Northeast South Midwest West / Pacific

Q5. At least one person in the

department holds Certified Public

Accountant (CPA) certification

No Count 36 76 76 61 249

% within Region 100.0% 90.5% 96.2% 93.8% 94.3%

Yes Count 0 8 3 4 15

% within Region .0% 9.5% 3.8% 6.2% 5.7%

Total Count 36 84 79 65 264

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q5. At least one person in the

department holds Certified

Accounts Payable Professional

(CAPP) certification

No Count 35 84 78 65 262

% within Region 97.2% 100.0% 98.7% 100.0% 99.2%

Yes Count 1 0 1 0 2

% within Region 2.8% .0% 1.3% .0% .8%

Total Count 36 84 79 65 264

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q5. At least one person in the

department holds Professional in

Human Resources (PHR)

certification

No Count 36 76 75 62 249

% within Region 100.0% 90.5% 94.9% 95.4% 94.3%

Yes Count 0 8 4 3 15

% within Region .0% 9.5% 5.1% 4.6% 5.7%

Total Count 36 84 79 65 264

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 129

Region

Total Northeast South Midwest West / Pacific

Q6a. On average, how many

hours of professional

development on payroll-related

issues are offered each year to

ENTRY-LEVEL payroll staff?

0 / None reported Count 32 69 68 52 221

% within Region 74.4% 75.0% 78.2% 67.5% 73.9%

1 to 9 hours Count 2 6 2 5 15

% within Region 4.7% 6.5% 2.3% 6.5% 5.0%

10 to 19 hours Count 2 6 9 10 27

% within Region 4.7% 6.5% 10.3% 13.0% 9.0%

20 to 29 hours Count 3 5 3 5 16

% within Region 7.0% 5.4% 3.4% 6.5% 5.4%

30 to 49 hours Count 4 6 4 5 19

% within Region 9.3% 6.5% 4.6% 6.5% 6.4%

50 or more hours Count 0 0 1 0 1

% within Region .0% .0% 1.1% .0% .3%

Total Count 43 92 87 77 299

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q6b. On average, how many

hours of professional

development on payroll-related

issues are offered each year to

INTERMEDIATE-LEVEL

payroll staff?

0 / None reported Count 28 50 48 44 170

% within Region 65.1% 54.3% 55.2% 57.1% 56.9%

1 to 9 hours Count 3 12 11 9 35

% within Region 7.0% 13.0% 12.6% 11.7% 11.7%

10 to 19 hours Count 5 10 14 6 35

% within Region 11.6% 10.9% 16.1% 7.8% 11.7%

20 to 29 hours Count 2 5 10 10 27

% within Region 4.7% 5.4% 11.5% 13.0% 9.0%

30 to 49 hours Count 4 15 2 8 29

% within Region 9.3% 16.3% 2.3% 10.4% 9.7%

50 or more hours Count 1 0 2 0 3

% within Region 2.3% .0% 2.3% .0% 1.0%

Total Count 43 92 87 77 299

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 130

Region

Total Northeast South Midwest West / Pacific

Q6c. On average, how many

hours of professional

development on payroll-related

issues are offered each year to

SENIOR-LEVEL payroll staff?

0 / None reported Count 15 35 36 34 120

% within Region 34.9% 38.0% 41.4% 44.2% 40.1%

1 to 9 hours Count 5 7 8 10 30

% within Region 11.6% 7.6% 9.2% 13.0% 10.0%

10 to 19 hours Count 9 10 11 5 35

% within Region 20.9% 10.9% 12.6% 6.5% 11.7%

20 to 29 hours Count 6 15 11 8 40

% within Region 14.0% 16.3% 12.6% 10.4% 13.4%

30 to 49 hours Count 7 20 13 15 55

% within Region 16.3% 21.7% 14.9% 19.5% 18.4%

50 or more hours Count 1 5 8 5 19

% within Region 2.3% 5.4% 9.2% 6.5% 6.4%

Total Count 43 92 87 77 299

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q7. What is your budget for

training and education of

payroll staff for the current

fiscal year?

$0 Count 16 31 33 26 106

% within Region 44.4% 38.3% 42.9% 38.8% 40.6%

$1 - $999 Count 4 7 13 12 36

% within Region 11.1% 8.6% 16.9% 17.9% 13.8%

$1,000 - $1,999 Count 3 13 8 8 32

% within Region 8.3% 16.0% 10.4% 11.9% 12.3%

$2,000 - $4,999 Count 8 13 10 10 41

% within Region 22.2% 16.0% 13.0% 14.9% 15.7%

$5,000 + Count 5 17 13 11 46

% within Region 13.9% 21.0% 16.9% 16.4% 17.6%

Total Count 36 81 77 67 261

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 131

Region

Total Northeast South Midwest West / Pacific

Q8. Where does the payroll

function report in your

organization?

Payroll is a stand-alone

department

Count 1 7 4 2 14

% within Region 2.4% 7.8% 4.7% 2.6% 4.8%

Payroll is a unit within an

accounting or finance

department

Count 28 46 57 51 182

% within Region 66.7% 51.1% 67.1% 67.1% 62.1%

Payroll is a unit within a

human resources or

personnel department

Count 8 27 16 19 70

% within Region 19.0% 30.0% 18.8% 25.0% 23.9%

Payroll is a unit within a

shared services department

Count 3 9 6 2 20

% within Region 7.1% 10.0% 7.1% 2.6% 6.8%

Other Count 2 1 2 2 7

% within Region 4.8% 1.1% 2.4% 2.6% 2.4%

Total Count 42 90 85 76 293

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q9. Which methods are used to

input payroll data: Batch input by

payroll

No Count 20 45 36 40 141

% within Region 46.5% 50.6% 41.9% 51.9% 47.8%

Yes Count 23 44 50 37 154

% within Region 53.5% 49.4% 58.1% 48.1% 52.2%

Total Count 43 89 86 77 295

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 132

Region

Total Northeast South Midwest West / Pacific

Q9. Which methods are used to

input payroll data: File transfers

from systems

No Count 28 62 56 52 198

% within Region 65.1% 69.7% 65.1% 67.5% 67.1%

Yes Count 15 27 30 25 97

% within Region 34.9% 30.3% 34.9% 32.5% 32.9%

Total Count 43 89 86 77 295

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region *

Total Northeast South Midwest West / Pacific

Q9. Which methods are used to

input payroll data: Web-based

input by managers (self-service)

No Count 41 66 69 68 244

% within Region 95.3% 74.2% 80.2% 88.3% 82.7%

Yes Count 2 23 17 9 51

% within Region 4.7% 25.8% 19.8% 11.7% 17.3%

Total Count 43 89 86 77 295

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q9. Which methods are used to

input payroll data: System input

by payroll

No Count 27 50 62 48 187

% within Region 62.8% 56.2% 72.1% 62.3% 63.4%

Yes Count 16 39 24 29 108

% within Region 37.2% 43.8% 27.9% 37.7% 36.6%

Total Count 43 89 86 77 295

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 133

Region

Total Northeast South Midwest West / Pacific

Q9. Which methods are used to

input payroll data: System input

by others

No Count 40 71 77 70 258

% within Region 93.0% 79.8% 89.5% 90.9% 87.5%

Yes Count 3 18 9 7 37

% within Region 7.0% 20.2% 10.5% 9.1% 12.5%

Total Count 43 89 86 77 295

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q9. Which methods are used to

input payroll data: Web-based

input by employees (self-service)

No Count 33 69 65 54 221

% within Region 76.7% 77.5% 75.6% 70.1% 74.9%

Yes Count 10 20 21 23 74

% within Region 23.3% 22.5% 24.4% 29.9% 25.1%

Total Count 43 89 86 77 295

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q9. Which methods are used to

input payroll data: Batch input by

others

No Count 41 76 80 73 270

% within Region 95.3% 85.4% 93.0% 94.8% 91.5%

Yes Count 2 13 6 4 25

% within Region 4.7% 14.6% 7.0% 5.2% 8.5%

Total Count 43 89 86 77 295

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 134

Region

Total Northeast South Midwest West / Pacific

Q9. Which methods are used to

input payroll data: Voice response

by employees

No Count 43 88 85 77 293

% within Region 100.0% 98.9% 98.8% 100.0% 99.3%

Yes Count 0 1 1 0 2

% within Region .0% 1.1% 1.2% .0% .7%

Total Count 43 89 86 77 295

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q9. Which methods are used to

input payroll data: File transfers

by payroll

No Count 26 58 55 50 189

% within Region 60.5% 65.2% 64.0% 64.9% 64.1%

Yes Count 17 31 31 27 106

% within Region 39.5% 34.8% 36.0% 35.1% 35.9%

Total Count 43 89 86 77 295

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q9. Which methods are used to

input payroll data: Web-based

input by payroll

No Count 32 62 61 60 215

% within Region 74.4% 69.7% 70.9% 77.9% 72.9%

Yes Count 11 27 25 17 80

% within Region 25.6% 30.3% 29.1% 22.1% 27.1%

Total Count 43 89 86 77 295

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 135

Region

Total Northeast South Midwest West / Pacific

Q9. Which methods are used to

input payroll data: Other

No Count 42 87 85 74 288

% within Region 97.7% 97.8% 98.8% 96.1% 97.6%

Yes Count 1 2 1 3 7

% within Region 2.3% 2.2% 1.2% 3.9% 2.4%

Total Count 43 89 86 77 295

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region *

Total Northeast South Midwest West / Pacific

Q10. Which of the following pay

frequencies does your

organization use: Weekly

No Count 27 67 62 66 222

% within Region 62.8% 72.8% 71.3% 85.7% 74.2%

Yes Count 16 25 25 11 77

% within Region 37.2% 27.2% 28.7% 14.3% 25.8%

Total Count 43 92 87 77 299

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q10. Which of the following pay

frequencies does your

organization use: Semimonthly

No Count 32 62 63 51 208

% within Region 74.4% 67.4% 72.4% 66.2% 69.6%

Yes Count 11 30 24 26 91

% within Region 25.6% 32.6% 27.6% 33.8% 30.4%

Total Count 43 92 87 77 299

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 136

Region

Total Northeast South Midwest West / Pacific

Q10. Which of the following pay

frequencies does your

organization use: Biweekly

No Count 16 28 29 28 101

% within Region 37.2% 30.4% 33.3% 36.4% 33.8%

Yes Count 27 64 58 49 198

% within Region 62.8% 69.6% 66.7% 63.6% 66.2%

Total Count 43 92 87 77 299

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q10. Which of the following pay

frequencies does your

organization use: Monthly

No Count 36 70 73 59 238

% within Region 83.7% 76.1% 83.9% 76.6% 79.6%

Yes Count 7 22 14 18 61

% within Region 16.3% 23.9% 16.1% 23.4% 20.4%

Total Count 43 92 87 77 299

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q10. Which of the following pay

frequencies does your

organization use: Other

No Count 43 90 86 77 296

% within Region 100.0% 97.8% 98.9% 100.0% 99.0%

Yes Count 0 2 1 0 3

% within Region .0% 2.2% 1.1% .0% 1.0%

Total Count 43 92 87 77 299

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 137

Region

Total Northeast South Midwest West / Pacific

Q11. What is the pay frequency

of the largest payroll?

Weekly Count 10 15 14 6 45

% within Region 23.3% 16.7% 16.1% 7.8% 15.2%

Semimonthly Count 9 19 22 18 68

% within Region 20.9% 21.1% 25.3% 23.4% 22.9%

Biweekly Count 24 47 49 44 164

% within Region 55.8% 52.2% 56.3% 57.1% 55.2%

Monthly Count 0 8 2 8 18

% within Region .0% 8.9% 2.3% 10.4% 6.1%

Other Count 0 1 0 1 2

% within Region .0% 1.1% .0% 1.3% .7%

Total Count 43 90 87 77 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q12a. Approximately what

percentage of your

organization’s payroll is

delivered by paper paycheck?

0% Count 9 22 17 19 67

% within Region 20.9% 23.9% 19.8% 25.3% 22.6%

1% to 33% Count 30 57 63 48 198

% within Region 69.8% 62.0% 73.3% 64.0% 66.9%

34% to 66% Count 3 9 3 4 19

% within Region 7.0% 9.8% 3.5% 5.3% 6.4%

67% to 99% Count 0 3 2 3 8

% within Region .0% 3.3% 2.3% 4.0% 2.7%

100% Count 1 1 1 1 4

% within Region 2.3% 1.1% 1.2% 1.3% 1.4%

Total Count 43 92 86 75 296

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 138

Region

Total Northeast South Midwest West / Pacific

Q12b. Approximately what

percentage of your

organization’s payroll is

delivered by direct deposit?

0% Count 1 1 1 1 4

% within Region 2.3% 1.1% 1.2% 1.3% 1.4%

1% to 33% Count 0 3 3 3 9

% within Region .0% 3.3% 3.5% 4.0% 3.0%

34% to 66% Count 4 11 3 5 23

% within Region 9.3% 12.0% 3.5% 6.7% 7.8%

67% to 99% Count 31 58 66 49 204

% within Region 72.1% 63.0% 76.7% 65.3% 68.9%

100% Count 7 19 13 17 56

% within Region 16.3% 20.7% 15.1% 22.7% 18.9%

Total Count 43 92 86 75 296

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q12c. Approximately what

percentage of your

organization’s payroll is

delivered by paycard?

0% Count 40 78 68 69 255

% within Region 93.0% 84.8% 79.1% 92.0% 86.1%

1% to 33% Count 3 13 18 6 40

% within Region 7.0% 14.1% 20.9% 8.0% 13.5%

34% to 66% Count 0 1 0 0 1

% within Region .0% 1.1% .0% .0% .3%

Total Count 43 92 86 75 296

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 139

Region

Total Northeast South Midwest West / Pacific

Q12d. Approximately what

percentage of your

organization’s payroll is

delivered by other?

0% Count 42 91 85 74 292

% within Region 97.7% 100.0% 98.8% 98.7% 99.0%

1% to 33% Count 1 0 0 0 1

% within Region 2.3% .0% .0% .0% .3%

34% to 66% Count 0 0 0 1 1

% within Region .0% .0% .0% 1.3% .3%

67% to 99% Count 0 0 1 0 1

% within Region .0% .0% 1.2% .0% .3%

Total Count 43 91 86 75 295

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Mean

Region Q12a. Approximately

what percentage of

your organization’s

payroll is delivered by

paper paycheck?

Q12b. Approximately

what percentage of

your organization’s

payroll is delivered by

direct deposit?

Q12c. Approximately

what percentage of

your organization’s

payroll is delivered by

paycard?

Q12d. Approximately

what percentage of

your organization’s

payroll is delivered by

other?

Northeast 16.84 82.37 .77 .02

South 13.78 84.45 1.77 .00

Midwest 10.52 87.19 1.48 .81

West / Pacific 13.13 85.59 .51 .77

Total 13.11 85.23 1.22 .44

2011 Survey of Salaries and the Payroll Profession 140

Region

Total Northeast South Midwest West / Pacific

Q13a. Approximately what

percentage of your

organization’s paystubs are

delivered by e-mail?

0% Count 39 84 75 66 264

% within Region 90.7% 93.3% 89.3% 88.0% 90.4%

1% to 33% Count 1 3 3 4 11

% within Region 2.3% 3.3% 3.6% 5.3% 3.8%

34% to 66% Count 0 1 3 1 5

% within Region .0% 1.1% 3.6% 1.3% 1.7%

67% to 99% Count 1 0 2 3 6

% within Region 2.3% .0% 2.4% 4.0% 2.1%

100% Count 2 2 1 1 6

% within Region 4.7% 2.2% 1.2% 1.3% 2.1%

Total Count 43 90 84 75 292

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q13b. Approximately what

percentage of your

organization’s paystubs are

delivered by online posting?

0% Count 20 38 40 33 131

% within Region 46.5% 42.2% 47.6% 44.0% 44.9%

1% to 33% Count 2 2 6 5 15

% within Region 4.7% 2.2% 7.1% 6.7% 5.1%

34% to 66% Count 4 7 2 5 18

% within Region 9.3% 7.8% 2.4% 6.7% 6.2%

67% to 99% Count 6 18 15 16 55

% within Region 14.0% 20.0% 17.9% 21.3% 18.8%

100% Count 11 25 21 16 73

% within Region 25.6% 27.8% 25.0% 21.3% 25.0%

Total Count 43 90 84 75 292

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 141

Region

Total Northeast South Midwest West / Pacific

Q13c. Approximately what

percentage of your

organization’s paystubs are

delivered by paper paystub?

0% Count 7 26 20 16 69

% within Region 16.3% 28.9% 23.8% 21.3% 23.6%

1% to 33% Count 9 18 21 18 66

% within Region 20.9% 20.0% 25.0% 24.0% 22.6%

34% to 66% Count 5 8 5 8 26

% within Region 11.6% 8.9% 6.0% 10.7% 8.9%

67% to 99% Count 3 4 8 7 22

% within Region 7.0% 4.4% 9.5% 9.3% 7.5%

100% Count 19 34 30 26 109

% within Region 44.2% 37.8% 35.7% 34.7% 37.3%

Total Count 43 90 84 75 292

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q13d. Approximately what

percentage of your

organization’s paystubs are

delivered by other?

0% Count 42 89 81 74 286

% within Region 100.0% 98.9% 96.4% 98.7% 98.3%

1% to 33% Count 0 0 2 0 2

% within Region .0% .0% 2.4% .0% .7%

67% to 99% Count 0 0 1 0 1

% within Region .0% .0% 1.2% .0% .3%

100% Count 0 1 0 1 2

% within Region .0% 1.1% .0% 1.3% .7%

Total Count 42 90 84 75 291

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 142

Mean

Region

Q13a. Approximately

what percentage of

your organization’s

paystubs are

delivered by e-mail?

Q13b. Approximately

what percentage of

your organization’s

paystubs are

delivered by online

posting?

Q13c. Approximately

what percentage of

your organization’s

paystubs are

delivered by paper

paystub?

Q13d. Approximately

what percentage of

your organization’s

paystubs are

delivered by other?

Northeast 6.72 43.49 58.28 .00

South 3.22 50.53 47.24 1.11

Midwest 5.48 43.70 49.26 1.60

West / Pacific 5.55 45.77 49.76 1.33

Total 4.98 46.31 50.10 1.15

Region

Total Northeast South Midwest West / Pacific

Q14. How many regularly

scheduled paydays were

handled by payroll staff in 2010

(excluding off-cycle and special

payrolls such as bonuses)?

25 or fewer Count 4 15 15 19 53

% within Region 9.3% 16.3% 17.4% 25.0% 17.8%

26 Count 15 24 25 21 85

% within Region 34.9% 26.1% 29.1% 27.6% 28.6%

27 to 51 Count 7 20 15 19 61

% within Region 16.3% 21.7% 17.4% 25.0% 20.5%

52 Count 7 6 11 5 29

% within Region 16.3% 6.5% 12.8% 6.6% 9.8%

53 or more Count 10 27 20 12 69

% within Region 23.3% 29.3% 23.3% 15.8% 23.2%

Total Count 43 92 86 76 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 143

Region

Total Northeast South Midwest West / Pacific

Q15. Approximately how many

paychecks, direct deposits of

pay, and/or payroll card

transactions were processed

by payroll staff in 2010 (include

off-cycle payments)?

< 7,500 Count 13 30 35 31 109

% within Region 31.7% 34.5% 40.7% 43.7% 38.2%

7,500 to 19,999 Count 9 16 19 17 61

% within Region 22.0% 18.4% 22.1% 23.9% 21.4%

20,000 to 74,999 Count 14 18 22 9 63

% within Region 34.1% 20.7% 25.6% 12.7% 22.1%

75,000 + Count 5 23 10 14 52

% within Region 12.2% 26.4% 11.6% 19.7% 18.2%

Total Count 41 87 86 71 285

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q16. Out of the total number of

payments made to employees

in 2010, how many of these

were off-cycle payments

(bonuses, manual checks,

adjustments, corrections, etc.)?

< 50 Count 14 22 35 23 94

% within Region 35.0% 25.6% 42.7% 32.4% 33.7%

50 to 199 Count 8 11 15 12 46

% within Region 20.0% 12.8% 18.3% 16.9% 16.5%

200 to 999 Count 10 26 17 16 69

% within Region 25.0% 30.2% 20.7% 22.5% 24.7%

1,000 to 9,999 Count 7 18 11 15 51

% within Region 17.5% 20.9% 13.4% 21.1% 18.3%

10,000 + Count 1 9 4 5 19

% within Region 2.5% 10.5% 4.9% 7.0% 6.8%

Total Count 40 86 82 71 279

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 144

Region

Total Northeast South Midwest West / Pacific

Q17. What is the approximate

total payroll operating budget

for 2011?

< 65,000 Count 4 11 9 13 37

% within Region 12.5% 15.5% 13.6% 23.2% 16.4%

65,000 to 149,999 Count 11 17 22 12 62

% within Region 34.4% 23.9% 33.3% 21.4% 27.6%

150,000 to 499,999 Count 11 20 14 15 60

% within Region 34.4% 28.2% 21.2% 26.8% 26.7%

500,000 + Count 6 23 21 16 66

% within Region 18.8% 32.4% 31.8% 28.6% 29.3%

Total Count 32 71 66 56 225

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Median

Region

Q14. How many

regularly scheduled

paydays were

handled by payroll

staff in 2010

(excluding off-cycle

and special payrolls

such as bonuses)?

Q15. Approximately

how many

paychecks, direct

deposits of pay,

and/or payroll card

transactions were

processed by payroll

staff in 2010 (include

off-cycle payments)?

Q16. Out of the total

number of payments

made to employees

in 2010, how many of

these were off-cycle

payments (bonuses,

manual checks,

adjustments,

corrections, etc.)? *

Q17. What is the

approximate total

payroll operating

budget for 2011?

Q18. Approximately

how many W-2s did

your organization

issue for calendar

year 2010?

Northeast 27.00 17000.00 91.00 166500.00 789.00

South 30.00 16947.00 259.00 234000.00 920.00

Midwest 27.50 12750.00 97.50 174500.00 597.50

West / Pacific 26.00 8931.00 200.00 220250.00 530.00

Total 27.00 13000.00 199.00 200000.00 622.50

2011 Survey of Salaries and the Payroll Profession 145

Region

Total Northeast South Midwest West / Pacific

Q19. How many of your

organization’s 2010 W-2s were

delivered to your employees

electronically?

0 Count 33 64 57 57 211

% within Region 76.7% 72.7% 67.1% 78.1% 73.0%

1 to 499 Count 2 10 13 8 33

% within Region 4.7% 11.4% 15.3% 11.0% 11.4%

500 to 1,499 Count 4 4 6 3 17

% within Region 9.3% 4.5% 7.1% 4.1% 5.9%

1,500 to 4,999 Count 0 2 4 4 10

% within Region .0% 2.3% 4.7% 5.5% 3.5%

5,000 to 9,999 Count 3 1 4 1 9

% within Region 7.0% 1.1% 4.7% 1.4% 3.1%

10,000 + Count 1 7 1 0 9

% within Region 2.3% 8.0% 1.2% .0% 3.1%

Total Count 43 88 85 73 289

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q20. In how many U.S. states or

territories (including Washington,

D.C., Puerto Rico, U.S. Virgin

Islands, and Trust Territories)

does your organization pay state

unemployment taxes?

None Count 1 9 4 3 17

% within Region 2.4% 10.0% 4.7% 3.9% 5.8%

1 Count 13 26 32 28 99

% within Region 31.7% 28.9% 37.2% 36.8% 33.8%

2 to 4 Count 9 10 19 10 48

% within Region 22.0% 11.1% 22.1% 13.2% 16.4%

5 to 19 Count 8 21 15 26 70

% within Region 19.5% 23.3% 17.4% 34.2% 23.9%

20 + Count 10 24 16 9 59

% within Region 24.4% 26.7% 18.6% 11.8% 20.1%

Total Count 41 90 86 76 293

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 146

Region

Total Northeast South Midwest West / Pacific

Q21. In how many foreign

countries does your organization

pay expatriate employees?

None Count 34 76 78 62 250

% within Region 81.0% 82.6% 89.7% 81.6% 84.2%

1 to 4 Count 8 10 6 10 34

% within Region 19.0% 10.9% 6.9% 13.2% 11.4%

5 or more Count 0 6 3 4 13

% within Region .0% 6.5% 3.4% 5.3% 4.4%

Total Count 42 92 87 76 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q22. How many expatriate

employees does your

organization pay?

None Count 34 75 77 61 247

% within Region 81.0% 81.5% 89.5% 80.3% 83.4%

1 to 9 Count 4 9 4 10 27

% within Region 9.5% 9.8% 4.7% 13.2% 9.1%

10 or more Count 4 8 5 5 22

% within Region 9.5% 8.7% 5.8% 6.6% 7.4%

Total Count 42 92 86 76 296

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 147

Region

Total Northeast South Midwest West / Pacific

Q23. In how many foreign

countries does your organization

pay local national employees?

None Count 36 79 77 63 255

% within Region 85.7% 86.8% 88.5% 82.9% 86.1%

1 to 4 Count 4 10 9 9 32

% within Region 9.5% 11.0% 10.3% 11.8% 10.8%

5 or more Count 2 2 1 4 9

% within Region 4.8% 2.2% 1.1% 5.3% 3.0%

Total Count 42 91 87 76 296

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q24. How many local national

employees does your

organization pay?

None Count 34 77 74 61 246

% within Region 79.1% 83.7% 85.1% 79.2% 82.3%

1 to 9 Count 1 4 4 3 12

% within Region 2.3% 4.3% 4.6% 3.9% 4.0%

10 or more Count 8 11 9 13 41

% within Region 18.6% 12.0% 10.3% 16.9% 13.7%

Total Count 43 92 87 77 299

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 148

Region

Total Northeast South Midwest West / Pacific

Q26. How many nonresident

alien employees in the U.S.

does your organization pay?

None Count 31 55 64 50 200

% within Region 75.6% 66.3% 78.0% 70.4% 72.2%

1 to 9 Count 5 14 10 11 40

% within Region 12.2% 16.9% 12.2% 15.5% 14.4%

10 or more Count 5 14 8 10 37

% within Region 12.2% 16.9% 9.8% 14.1% 13.4%

Total Count 41 83 82 71 277

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q27a. What percentage of

nonexempt employees report

their time manually (for

example, on a time sheet)?

0% Count 16 34 36 29 115

% within Region 44.4% 41.5% 45.6% 40.8% 42.9%

1% to 33% Count 7 13 15 21 56

% within Region 19.4% 15.9% 19.0% 29.6% 20.9%

34% to 66% Count 1 4 5 2 12

% within Region 2.8% 4.9% 6.3% 2.8% 4.5%

67% to 99% Count 2 7 1 3 13

% within Region 5.6% 8.5% 1.3% 4.2% 4.9%

100% Count 10 24 22 16 72

% within Region 27.8% 29.3% 27.8% 22.5% 26.9%

Total Count 36 82 79 71 268

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 149

Region

Total Northeast South Midwest West / Pacific

Q27b. What percentage of

nonexempt employees report

their time via an automated

method?

0% Count 10 24 22 16 72

% within Region 27.8% 29.3% 27.8% 22.5% 26.9%

1% to 33% Count 2 7 1 3 13

% within Region 5.6% 8.5% 1.3% 4.2% 4.9%

34% to 66% Count 1 4 5 2 12

% within Region 2.8% 4.9% 6.3% 2.8% 4.5%

67% to 99% Count 7 13 15 21 56

% within Region 19.4% 15.9% 19.0% 29.6% 20.9%

100% Count 16 34 36 29 115

% within Region 44.4% 41.5% 45.6% 40.8% 42.9%

Total Count 36 82 79 71 268

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Mean

Region Q27a. What

percentage of

nonexempt

employees report

their time manually

(for example, on a

time sheet)?

Q27b. What

percentage of

nonexempt

employees report

their time via an

automated method?

Northeast 35.56 64.44

South 40.51 59.49

Midwest 34.04 65.96

West / Pacific 30.14 69.86

Total 35.19 64.81

2011 Survey of Salaries and the Payroll Profession 150

Region

Total Northeast South Midwest West / Pacific

Q28. Which automated methods

are used by nonexempt

employees to report their time:

Badge reader

No Count 13 33 33 38 117

% within Region 52.0% 60.0% 58.9% 69.1% 61.3%

Yes Count 12 22 23 17 74

% within Region 48.0% 40.0% 41.1% 30.9% 38.7%

Total Count 25 55 56 55 191

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q28. Which automated methods

are used by nonexempt

employees to report their time:

Web-based input

No Count 7 13 15 17 52

% within Region 28.0% 23.6% 26.8% 30.9% 27.2%

Yes Count 18 42 41 38 139

% within Region 72.0% 76.4% 73.2% 69.1% 72.8%

Total Count 25 55 56 55 191

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q28. Which automated methods

are used by nonexempt

employees to report their time:

Interactive voice response

(telephone)

No Count 23 54 54 53 184

% within Region 92.0% 98.2% 96.4% 96.4% 96.3%

Yes Count 2 1 2 2 7

% within Region 8.0% 1.8% 3.6% 3.6% 3.7%

Total Count 25 55 56 55 191

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 151

Region

Total Northeast South Midwest West / Pacific

Q28. Which automated methods

are used by nonexempt

employees to report their time:

Biometric device (hand reader;

optical scan)

No Count 21 49 50 47 167

% within Region 84.0% 89.1% 89.3% 85.5% 87.4%

Yes Count 4 6 6 8 24

% within Region 16.0% 10.9% 10.7% 14.5% 12.6%

Total Count 25 55 56 55 191

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q28. Which automated methods

are used by nonexempt

employees to report their time:

Other

No Count 23 47 45 47 162

% within Region 92.0% 85.5% 80.4% 85.5% 84.8%

Yes Count 2 8 11 8 29

% within Region 8.0% 14.5% 19.6% 14.5% 15.2%

Total Count 25 55 56 55 191

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff:

Accounts payable

No Count 33 75 66 56 230

% within Region 76.7% 81.5% 75.9% 74.7% 77.4%

Yes Count 10 17 21 19 67

% within Region 23.3% 18.5% 24.1% 25.3% 22.6%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 152

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff: Ad hoc

reports

No Count 16 40 38 34 128

% within Region 37.2% 43.5% 43.7% 45.3% 43.1%

Yes Count 27 52 49 41 169

% within Region 62.8% 56.5% 56.3% 54.7% 56.9%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff:

Benefits program management

No Count 34 72 69 57 232

% within Region 79.1% 78.3% 79.3% 76.0% 78.1%

Yes Count 9 20 18 18 65

% within Region 20.9% 21.7% 20.7% 24.0% 21.9%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff:

Benefits program administration

No Count 31 70 62 53 216

% within Region 72.1% 76.1% 71.3% 70.7% 72.7%

Yes Count 12 22 25 22 81

% within Region 27.9% 23.9% 28.7% 29.3% 27.3%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 153

Region *

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff: Check

distribution

No Count 4 27 18 12 61

% within Region 9.3% 29.3% 20.7% 16.0% 20.5%

Yes Count 39 65 69 63 236

% within Region 90.7% 70.7% 79.3% 84.0% 79.5%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff:

Compensation program

management

No Count 35 81 77 65 258

% within Region 81.4% 88.0% 88.5% 86.7% 86.9%

Yes Count 8 11 10 10 39

% within Region 18.6% 12.0% 11.5% 13.3% 13.1%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff:

Employee data management

No Count 16 34 34 34 118

% within Region 37.2% 37.0% 39.1% 45.3% 39.7%

Yes Count 27 58 53 41 179

% within Region 62.8% 63.0% 60.9% 54.7% 60.3%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 154

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff:

Employee inquiries

No Count 2 11 10 7 30

% within Region 4.7% 12.0% 11.5% 9.3% 10.1%

Yes Count 41 81 77 68 267

% within Region 95.3% 88.0% 88.5% 90.7% 89.9%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff:

Employee services

No Count 20 39 45 30 134

% within Region 46.5% 42.4% 51.7% 40.0% 45.1%

Yes Count 23 53 42 45 163

% within Region 53.5% 57.6% 48.3% 60.0% 54.9%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff:

Federal tax filing

No Count 21 33 30 24 108

% within Region 48.8% 35.9% 34.5% 32.0% 36.4%

Yes Count 22 59 57 51 189

% within Region 51.2% 64.1% 65.5% 68.0% 63.6%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 155

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff:

General ledger interface

No Count 20 34 31 23 108

% within Region 46.5% 37.0% 35.6% 30.7% 36.4%

Yes Count 23 58 56 52 189

% within Region 53.5% 63.0% 64.4% 69.3% 63.6%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff:

Sarbanes-Oxley compliance

No Count 29 61 61 51 202

% within Region 67.4% 66.3% 70.1% 68.0% 68.0%

Yes Count 14 31 26 24 95

% within Region 32.6% 33.7% 29.9% 32.0% 32.0%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff:

Expense reimbursements

No Count 27 63 54 47 191

% within Region 62.8% 68.5% 62.1% 62.7% 64.3%

Yes Count 16 29 33 28 106

% within Region 37.2% 31.5% 37.9% 37.3% 35.7%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 156

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff:

Independent contractor payments

No Count 37 82 79 62 260

% within Region 86.0% 89.1% 90.8% 82.7% 87.5%

Yes Count 6 10 8 13 37

% within Region 14.0% 10.9% 9.2% 17.3% 12.5%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff: Labor

and cost accounting

No Count 29 73 67 53 222

% within Region 67.4% 79.3% 77.0% 70.7% 74.7%

Yes Count 14 19 20 22 75

% within Region 32.6% 20.7% 23.0% 29.3% 25.3%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff: Payroll

accounting

No Count 13 26 22 15 76

% within Region 30.2% 28.3% 25.3% 20.0% 25.6%

Yes Count 30 66 65 60 221

% within Region 69.8% 71.7% 74.7% 80.0% 74.4%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 157

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff: Payroll

tax disbursement / reporting

No Count 17 30 32 22 101

% within Region 39.5% 32.6% 36.8% 29.3% 34.0%

Yes Count 26 62 55 53 196

% within Region 60.5% 67.4% 63.2% 70.7% 66.0%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff:

Personnel records administration

No Count 28 55 54 46 183

% within Region 65.1% 59.8% 62.1% 61.3% 61.6%

Yes Count 15 37 33 29 114

% within Region 34.9% 40.2% 37.9% 38.7% 38.4%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff: Salary

budgeting

No Count 29 76 68 58 231

% within Region 67.4% 82.6% 78.2% 77.3% 77.8%

Yes Count 14 16 19 17 66

% within Region 32.6% 17.4% 21.8% 22.7% 22.2%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 158

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff: State

and local tax filing

No Count 16 44 30 29 119

% within Region 37.2% 47.8% 34.5% 38.7% 40.1%

Yes Count 27 48 57 46 178

% within Region 62.8% 52.2% 65.5% 61.3% 59.9%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff: Time

and attendance

No Count 8 17 20 13 58

% within Region 18.6% 18.5% 23.0% 17.3% 19.5%

Yes Count 35 75 67 62 239

% within Region 81.4% 81.5% 77.0% 82.7% 80.5%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff:

Workers’ compensation plan

No Count 29 68 60 44 201

% within Region 67.4% 73.9% 69.0% 58.7% 67.7%

Yes Count 14 24 27 31 96

% within Region 32.6% 26.1% 31.0% 41.3% 32.3%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 159

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff: Year-

end and period-end closing

No Count 7 17 20 12 56

% within Region 16.3% 18.5% 23.0% 16.0% 18.9%

Yes Count 36 75 67 63 241

% within Region 83.7% 81.5% 77.0% 84.0% 81.1%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff: Bank

account reconciliation

No Count 26 73 59 52 210

% within Region 60.5% 79.3% 67.8% 69.3% 70.7%

Yes Count 17 19 28 23 87

% within Region 39.5% 20.7% 32.2% 30.7% 29.3%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff:

Control validation

No Count 33 79 73 61 246

% within Region 76.7% 85.9% 83.9% 81.3% 82.8%

Yes Count 10 13 14 14 51

% within Region 23.3% 14.1% 16.1% 18.7% 17.2%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 160

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff:

Deduction processing

No Count 6 21 19 18 64

% within Region 14.0% 22.8% 21.8% 24.0% 21.5%

Yes Count 37 71 68 57 233

% within Region 86.0% 77.2% 78.2% 76.0% 78.5%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff:

Document management

No Count 18 55 56 43 172

% within Region 41.9% 59.8% 64.4% 57.3% 57.9%

Yes Count 25 37 31 32 125

% within Region 58.1% 40.2% 35.6% 42.7% 42.1%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff:

Employee time processing

No Count 13 12 17 10 52

% within Region 30.2% 13.0% 19.5% 13.3% 17.5%

Yes Count 30 80 70 65 245

% within Region 69.8% 87.0% 80.5% 86.7% 82.5%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 161

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff:

General ledger reconciliation

No Count 23 49 47 35 154

% within Region 53.5% 53.3% 54.0% 46.7% 51.9%

Yes Count 20 43 40 40 143

% within Region 46.5% 46.7% 46.0% 53.3% 48.1%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff: IT

liaison and testing

No Count 29 61 60 47 197

% within Region 67.4% 66.3% 69.0% 62.7% 66.3%

Yes Count 14 31 27 28 100

% within Region 32.6% 33.7% 31.0% 37.3% 33.7%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff:

Training and development

No Count 28 59 65 49 201

% within Region 65.1% 64.1% 74.7% 65.3% 67.7%

Yes Count 15 33 22 26 96

% within Region 34.9% 35.9% 25.3% 34.7% 32.3%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 162

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff: W-2

reprints

No Count 4 10 11 4 29

% within Region 9.3% 10.9% 12.6% 5.3% 9.8%

Yes Count 39 82 76 71 268

% within Region 90.7% 89.1% 87.4% 94.7% 90.2%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q29. Functions performed by your

organization's payroll staff: Other

No Count 40 86 85 70 281

% within Region 93.0% 93.5% 97.7% 93.3% 94.6%

Yes Count 3 6 2 5 16

% within Region 7.0% 6.5% 2.3% 6.7% 5.4%

Total Count 43 92 87 75 297

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q30. Which types of payments,

other than wage and salary

payments, are made to

employees through the payroll

system: Business expense

reimbursements

No Count 22 45 40 37 144

% within Region 62.9% 63.4% 64.5% 67.3% 64.6%

Yes Count 13 26 22 18 79

% within Region 37.1% 36.6% 35.5% 32.7% 35.4%

Total Count 35 71 62 55 223

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 163

Region *

Total Northeast South Midwest West / Pacific

Q30. Which types of payments,

other than wage and salary

payments, are made to

employees through the payroll

system: Petty cash

No Count 31 69 61 55 216

% within Region 88.6% 97.2% 98.4% 100.0% 96.9%

Yes Count 4 2 1 0 7

% within Region 11.4% 2.8% 1.6% .0% 3.1%

Total Count 35 71 62 55 223

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q30. Which types of payments,

other than wage and salary

payments, are made to

employees through the payroll

system: Travel reimbursements

No Count 21 45 40 39 145

% within Region 60.0% 63.4% 64.5% 70.9% 65.0%

Yes Count 14 26 22 16 78

% within Region 40.0% 36.6% 35.5% 29.1% 35.0%

Total Count 35 71 62 55 223

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q30. Which types of payments,

other than wage and salary

payments, are made to

employees through the payroll

system: Commission payments

No Count 15 39 30 30 114

% within Region 42.9% 54.9% 48.4% 54.5% 51.1%

Yes Count 20 32 32 25 109

% within Region 57.1% 45.1% 51.6% 45.5% 48.9%

Total Count 35 71 62 55 223

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 164

Region

Total Northeast South Midwest West / Pacific

Q30. Which types of payments,

other than wage and salary

payments, are made to

employees through the payroll

system: Relocation (moving)

expenses

No Count 15 26 27 20 88

% within Region 42.9% 36.6% 43.5% 36.4% 39.5%

Yes Count 20 45 35 35 135

% within Region 57.1% 63.4% 56.5% 63.6% 60.5%

Total Count 35 71 62 55 223

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q30. Which types of payments,

other than wage and salary

payments, are made to

employees through the payroll

system: Tuition reimbursements

No Count 24 39 41 37 141

% within Region 68.6% 54.9% 66.1% 67.3% 63.2%

Yes Count 11 32 21 18 82

% within Region 31.4% 45.1% 33.9% 32.7% 36.8%

Total Count 35 71 62 55 223

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q30. Which types of payments,

other than wage and salary

payments, are made to

employees through the payroll

system: Pension payments

No Count 33 61 53 50 197

% within Region 94.3% 85.9% 85.5% 90.9% 88.3%

Yes Count 2 10 9 5 26

% within Region 5.7% 14.1% 14.5% 9.1% 11.7%

Total Count 35 71 62 55 223

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 165

Region

Total Northeast South Midwest West / Pacific

Q30. Which types of payments,

other than wage and salary

payments, are made to

employees through the payroll

system: Stock purchase sales

No Count 29 54 58 46 187

% within Region 82.9% 76.1% 93.5% 83.6% 83.9%

Yes Count 6 17 4 9 36

% within Region 17.1% 23.9% 6.5% 16.4% 16.1%

Total Count 35 71 62 55 223

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q30. Which types of payments,

other than wage and salary

payments, are made to

employees through the payroll

system: Other

No Count 31 60 55 47 193

% within Region 88.6% 84.5% 88.7% 85.5% 86.5%

Yes Count 4 11 7 8 30

% within Region 11.4% 15.5% 11.3% 14.5% 13.5%

Total Count 35 71 62 55 223

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q31. Does your organization

collect a fee from employees who

request a replacement Form W-2?

Yes Count 1 13 10 5 29

% within Region 2.4% 14.3% 11.6% 6.5% 9.8%

No Count 41 78 76 72 267

% within Region 97.6% 85.7% 88.4% 93.5% 90.2%

Total Count 42 91 86 77 296

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 166

Region

Total Northeast South Midwest West / Pacific

Q32a. Approximately what

percentage of your

organization’s employees

require child support orders?

0% / None reported Count 7 14 10 19 50

% within Region 16.3% 15.2% 11.5% 24.7% 16.7%

Greater than 0%, up to 1% Count 13 20 25 19 77

% within Region 30.2% 21.7% 28.7% 24.7% 25.8%

More than 1%, up to 3% Count 8 17 17 18 60

% within Region 18.6% 18.5% 19.5% 23.4% 20.1%

More than 3%, up to 10% Count 12 29 24 16 81

% within Region 27.9% 31.5% 27.6% 20.8% 27.1%

More than 10% Count 3 12 11 5 31

% within Region 7.0% 13.0% 12.6% 6.5% 10.4%

Total Count 43 92 87 77 299

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q32b. Approximately what

percentage of your

organization’s employees

require student loan

garnishments?

0% / None reported Count 20 36 46 47 149

% within Region 46.5% 39.1% 52.9% 61.0% 49.8%

Greater than 0%, up to 1% Count 18 41 28 24 111

% within Region 41.9% 44.6% 32.2% 31.2% 37.1%

More than 1%, up to 3% Count 1 8 10 3 22

% within Region 2.3% 8.7% 11.5% 3.9% 7.4%

More than 3% Count 4 7 3 3 17

% within Region 9.3% 7.6% 3.4% 3.9% 5.7%

Total Count 43 92 87 77 299

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 167

Region

Total Northeast South Midwest West / Pacific

Q32c. Approximately what

percentage of your

organization’s employees

require state tax levies?

0% / None reported Count 29 56 58 38 181

% within Region 67.4% 60.9% 66.7% 49.4% 60.5%

Greater than 0%, up to 1% Count 8 27 20 28 83

% within Region 18.6% 29.3% 23.0% 36.4% 27.8%

More than 1%, up to 3% Count 2 2 6 5 15

% within Region 4.7% 2.2% 6.9% 6.5% 5.0%

More than 3% Count 4 7 3 6 20

% within Region 9.3% 7.6% 3.4% 7.8% 6.7%

Total Count 43 92 87 77 299

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q32d. Approximately what

percentage of your

organization’s employees

require federal tax levies?

0% / None reported Count 21 33 38 31 123

% within Region 48.8% 35.9% 43.7% 40.3% 41.1%

Greater than 0%, up to 1% Count 17 41 33 36 127

% within Region 39.5% 44.6% 37.9% 46.8% 42.5%

More than 1%, up to 3% Count 2 7 12 6 27

% within Region 4.7% 7.6% 13.8% 7.8% 9.0%

More than 3% Count 3 11 4 4 22

% within Region 7.0% 12.0% 4.6% 5.2% 7.4%

Total Count 43 92 87 77 299

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 168

Region

Total Northeast South Midwest West / Pacific

Q32e. Approximately what

percentage of your

organization’s employees

require creditor

garnishments?

0% / None reported Count 21 43 34 33 131

% within Region 48.8% 46.7% 39.1% 42.9% 43.8%

Greater than 0%, up to 1% Count 10 26 24 23 83

% within Region 23.3% 28.3% 27.6% 29.9% 27.8%

More than 1%, up to 3% Count 8 10 12 13 43

% within Region 18.6% 10.9% 13.8% 16.9% 14.4%

More than 3% Count 4 13 17 8 42

% within Region 9.3% 14.1% 19.5% 10.4% 14.0%

Total Count 43 92 87 77 299

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q32f. Approximately what

percentage of your

organization’s employees

require bankruptcy orders?

0% / None reported Count 28 42 43 48 161

% within Region 65.1% 45.7% 49.4% 62.3% 53.8%

Greater than 0%, up to 1% Count 9 36 29 22 96

% within Region 20.9% 39.1% 33.3% 28.6% 32.1%

More than 1%, up to 3% Count 3 9 9 6 27

% within Region 7.0% 9.8% 10.3% 7.8% 9.0%

More than 3% Count 3 5 6 1 15

% within Region 7.0% 5.4% 6.9% 1.3% 5.0%

Total Count 43 92 87 77 299

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 169

Region

Total Northeast South Midwest West / Pacific

Q33. Approximately how many

garnishment payments of all

types (both by check and

electronic payments) did your

organization make in 2010?

0 Count 6 4 3 8 21

% within Region 15.4% 4.8% 3.5% 11.1% 7.5%

1 to 99 Count 9 15 31 23 78

% within Region 23.1% 18.1% 36.0% 31.9% 27.9%

100 to 349 Count 8 22 17 15 62

% within Region 20.5% 26.5% 19.8% 20.8% 22.1%

350 to 1,249 Count 9 15 18 14 56

% within Region 23.1% 18.1% 20.9% 19.4% 20.0%

1,250 or more Count 7 27 17 12 63

% within Region 17.9% 32.5% 19.8% 16.7% 22.5%

Total Count 39 83 86 72 280

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Median

Region Q33. Approximately

how many

garnishment

payments of all types

(both by check and

electronic payments)

did your organization

make in 2010?

Northeast 250.00

South 350.00

Midwest 205.00

West / Pacific 127.50

Total 245.00

2011 Survey of Salaries and the Payroll Profession 170

Region

Total Northeast South Midwest West / Pacific

Q34a. Does your organization

collect an administrative fee from

employees whose earnings are

subject to withholding for child

support?

Yes Count 2 18 15 9 44

% within Region 4.8% 20.2% 17.4% 12.0% 15.1%

No Count 40 71 71 66 248

% within Region 95.2% 79.8% 82.6% 88.0% 84.9%

Total Count 42 89 86 75 292

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q34b. Does your organization

collect an administrative fee from

employees whose earnings are

subject to creditor garnishments?

Yes Count 2 12 13 4 31

% within Region 4.8% 13.8% 15.1% 5.5% 10.8%

No Count 40 75 73 69 257

% within Region 95.2% 86.2% 84.9% 94.5% 89.2%

Total Count 42 87 86 73 288

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q35. Is your largest payroll

integrated with an HRIS (Human

Resource Information System)?

Yes Count 31 66 57 54 208

% within Region 73.8% 75.9% 67.9% 74.0% 72.7%

No Count 11 21 27 19 78

% within Region 26.2% 24.1% 32.1% 26.0% 27.3%

Total Count 42 87 84 73 286

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 171

Region

Total Northeast South Midwest West / Pacific

Q36. Approximately what

percentage of your

organization’s employee

benefits recordkeeping (with or

without an HRIS) is handled by

payroll staff?

Less than 15% Count 24 41 44 37 146

% within Region 55.8% 48.2% 50.6% 49.3% 50.3%

15% – 24% Count 2 9 7 12 30

% within Region 4.7% 10.6% 8.0% 16.0% 10.3%

25% – 49% Count 2 5 7 3 17

% within Region 4.7% 5.9% 8.0% 4.0% 5.9%

50% – 84% Count 5 6 5 5 21

% within Region 11.6% 7.1% 5.7% 6.7% 7.2%

85% or more Count 10 24 24 18 76

% within Region 23.3% 28.2% 27.6% 24.0% 26.2%

Total Count 43 85 87 75 290

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q37. For which of the following

types of payroll-related

products/services does someone

in the payroll department

recommend or approve

acquisitions: Payroll processing

hardware

No Count 32 59 58 45 194

% within Region 74.4% 66.3% 67.4% 60.0% 66.2%

Yes Count 11 30 28 30 99

% within Region 25.6% 33.7% 32.6% 40.0% 33.8%

Total Count 43 89 86 75 293

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 172

Region

Total Northeast South Midwest West / Pacific

Q37. For which of the following

types of payroll-related

products/services does someone

in the payroll department

recommend or approve

acquisitions: Unemployment

insurance processing

No Count 35 63 66 61 225

% within Region 81.4% 70.8% 76.7% 81.3% 76.8%

Yes Count 8 26 20 14 68

% within Region 18.6% 29.2% 23.3% 18.7% 23.2%

Total Count 43 89 86 75 293

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q37. For which of the following

types of payroll-related

products/services does someone

in the payroll department

recommend or approve

acquisitions: Payroll processing

software

No Count 20 38 40 32 130

% within Region 46.5% 42.7% 46.5% 42.7% 44.4%

Yes Count 23 51 46 43 163

% within Region 53.5% 57.3% 53.5% 57.3% 55.6%

Total Count 43 89 86 75 293

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 173

Region *

Total Northeast South Midwest West / Pacific

Q37. For which of the following

types of payroll-related

products/services does someone

in the payroll department

recommend or approve

acquisitions: Outsourcing vendors

(for example, service providers)

No Count 26 50 66 48 190

% within Region 60.5% 56.2% 76.7% 64.0% 64.8%

Yes Count 17 39 20 27 103

% within Region 39.5% 43.8% 23.3% 36.0% 35.2%

Total Count 43 89 86 75 293

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q37. For which of the following

types of payroll-related

products/services does someone

in the payroll department

recommend or approve

acquisitions: Payroll cards

No Count 31 55 61 52 199

% within Region 72.1% 61.8% 70.9% 69.3% 67.9%

Yes Count 12 34 25 23 94

% within Region 27.9% 38.2% 29.1% 30.7% 32.1%

Total Count 43 89 86 75 293

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q37. For which of the following

types of payroll-related

products/services does someone

in the payroll department

recommend or approve

acquisitions: Training

No Count 22 42 53 38 155

% within Region 51.2% 47.2% 61.6% 50.7% 52.9%

Yes Count 21 47 33 37 138

% within Region 48.8% 52.8% 38.4% 49.3% 47.1%

Total Count 43 89 86 75 293

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 174

Region

Total Northeast South Midwest West / Pacific

Q37. For which of the following

types of payroll-related

products/services does someone

in the payroll department

recommend or approve

acquisitions: Other

No Count 41 81 83 71 276

% within Region 95.3% 91.0% 96.5% 94.7% 94.2%

Yes Count 2 8 3 4 17

% within Region 4.7% 9.0% 3.5% 5.3% 5.8%

Total Count 43 89 86 75 293

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q37. For which of the following

types of payroll-related

products/services does someone

in the payroll department

recommend or approve

acquisitions: None

No Count 30 65 55 56 206

% within Region 69.8% 73.0% 64.0% 74.7% 70.3%

Yes Count 13 24 31 19 87

% within Region 30.2% 27.0% 36.0% 25.3% 29.7%

Total Count 43 89 86 75 293

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 175

Region

Total Northeast South Midwest West / Pacific

Q38. How is your

organization’s payroll

processing handled?

All in-house (company-

developed system)

Count 0 12 7 4 23

% within Region .0% 13.3% 8.2% 5.5% 7.9%

All in-house (licensed

system)

Count 13 38 33 37 121

% within Region 31.0% 42.2% 38.8% 50.7% 41.7%

Part in-house developed

system, part by a service

provider

Count 2 4 4 3 13

% within Region 4.8% 4.4% 4.7% 4.1% 4.5%

Part in-house licensed

system, part by a service

provider

Count 4 13 6 6 29

% within Region 9.5% 14.4% 7.1% 8.2% 10.0%

All by a service provider

within the U.S.

Count 23 21 34 22 100

% within Region 54.8% 23.3% 40.0% 30.1% 34.5%

All by a service provider

outside the U.S.

Count 0 2 1 1 4

% within Region .0% 2.2% 1.2% 1.4% 1.4%

Total Count 42 90 85 73 290

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q39. Does your organization

plan to outsource all or part of

your payroll processing in the

future?

Yes Count 1 4 3 5 13

% within Region 5.3% 6.3% 6.5% 10.2% 7.3%

No / don't know Count 18 60 43 44 165

% within Region 94.7% 93.8% 93.5% 89.8% 92.7%

Total Count 19 64 46 49 178

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 176

Region

Total Northeast South Midwest West / Pacific

Q40. When was the last time

the payroll department began

using new payroll processing

software?

In the last year Count 1 10 5 3 19

% within Region 5.3% 15.4% 10.2% 6.0% 10.4%

1 to < 2 years ago Count 1 5 4 3 13

% within Region 5.3% 7.7% 8.2% 6.0% 7.1%

2 to < 5 years ago Count 5 15 12 20 52

% within Region 26.3% 23.1% 24.5% 40.0% 28.4%

5 years ago or longer Count 12 35 28 24 99

% within Region 63.2% 53.8% 57.1% 48.0% 54.1%

Total Count 19 65 49 50 183

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q41. What was the source of

the last-installed payroll

processing software?

Custom-built, in house Count 0 5 2 1 8

% within Region .0% 7.8% 4.1% 2.1% 4.5%

Purchased from a vendor Count 9 25 21 22 77

% within Region 50.0% 39.1% 42.9% 46.8% 43.3%

Licensed from a vendor Count 8 33 23 22 86

% within Region 44.4% 51.6% 46.9% 46.8% 48.3%

Not applicable Count 1 1 3 2 7

% within Region 5.6% 1.6% 6.1% 4.3% 3.9%

Total Count 18 64 49 47 178

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 177

Region

Total Northeast South Midwest West / Pacific

Q42. What was the

approximate cost of

building/acquiring and

installing this last-installed

payroll processing software?

Less than $10,000 Count 2 5 6 7 20

% within Region 33.3% 17.9% 27.3% 36.8% 26.7%

$10,000 to $99,999 Count 2 7 9 1 19

% within Region 33.3% 25.0% 40.9% 5.3% 25.3%

$100,000 to $749,999 Count 2 9 4 8 23

% within Region 33.3% 32.1% 18.2% 42.1% 30.7%

$750,000 + Count 0 7 3 3 13

% within Region .0% 25.0% 13.6% 15.8% 17.3%

Total Count 6 28 22 19 75

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q43. Does your organization plan

to purchase new payroll-related

software in the future?

Yes Count 3 17 14 11 45

% within Region 15.8% 26.2% 29.2% 22.0% 24.7%

No Count 16 48 34 39 137

% within Region 84.2% 73.8% 70.8% 78.0% 75.3%

Total Count 19 65 48 50 182

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q45. Does your organization plan

to bring all or part of your payroll

processing in house in the future?

Yes Count 1 3 2 3 9

% within Region 4.2% 9.4% 4.8% 12.0% 7.3%

No Count 23 29 40 22 114

% within Region 95.8% 90.6% 95.2% 88.0% 92.7%

Total Count 24 32 42 25 123

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 178

The next table shows results for current base salary by region. However, job classifications with fewer than 10 salaries reported in total are excluded. Also, even for job classifications with more salaries reported in total, the number of salaries reported in a particular region is sometimes small (the column with "N" indicates the number reported), and extra caution is recommended when interpreting these results. Given the small number in some regions, statistical testing is not recommended for these results, as statistical testing is best applied when each subgroup has at least 30 respondents. (Recall that the region for one respondent was unknown, and totals here may differ from tables earlier in this report.)

Current Base Salary N Average Minimum Maximum

Payroll Clerk/Assistant (A)

Northeast 2 37,794 35,360 40,228

South 19 34,673 21,822 50,000

Midwest 8 31,859 20,592 37,000

West / Pacific 7 40,355 31,200 51,000

Total 36 35,326 20,592 51,000

Payroll Practitioner I (Entry-

level) (B)

Northeast 4 40,464 34,000 48,000

South 29 37,987 21,000 54,300

Midwest 16 34,902 23,000 43,000

West / Pacific 9 40,452 29,000 50,000

Total 58 37,689 21,000 54,300

Payroll Practitioner II

(Intermediate) (C)

Northeast 18 40,115 28,275 58,000

South 69 41,168 21,673 70,000

Midwest 32 35,208 18,928 55,000

West / Pacific 38 45,269 25,680 72,000

Total 157 40,825 18,928 72,000

Payroll Practitioner III

(Senior) (D)

Northeast 15 48,479 37,440 65,000

South 32 50,751 33,819 73,216

Midwest 12 43,007 35,500 57,100

West / Pacific 21 48,178 27,418 101,650

Total 80 48,488 27,418 101,650

Payroll Administrator (E)

Northeast 15 51,103 30,746 72,800

South 35 50,021 24,960 87,500

Midwest 43 46,697 20,000 88,288

West / Pacific 36 55,876 32,000 100,000

Total 129 50,673 20,000 100,000

Lead Payroll Administrator

(F)

Northeast 6 57,791 49,130 75,000

South 16 61,378 39,800 95,000

Midwest 8 47,014 31,000 58,510

West / Pacific 12 52,387 32,760 81,000

Total 42 55,561 31,000 95,000

2011 Survey of Salaries and the Payroll Profession 179

Payroll Supervisor (G) Northeast 9 63,865 50,000 80,000

South 32 61,381 36,000 80,028

Midwest 10 66,417 43,000 90,642

West / Pacific 14 66,154 50,800 90,000

Total 65 63,528 36,000 90,642

Payroll Manager/Director (H) Northeast 14 82,341 53,000 125,000

South 43 86,238 42,000 150,000

Midwest 24 76,120 52,715 136,800

West / Pacific 23 87,601 48,000 120,000

Total 104 83,680 42,000 150,000

Director/Vice President of

Payroll (I)

Northeast 3 126,833 106,000 147,000

South 14 104,735 65,000 156,000

Midwest 4 97,701 74,500 145,000

West / Pacific 7 124,871 60,700 194,400

Total 28 111,132 60,700 194,400

Payroll Accountant/Payroll

Analyst (K)

Northeast 2 52,652 42,800 62,504

South 22 49,451 36,685 74,000

Midwest 7 48,157 31,000 86,200

West / Pacific 9 55,635 41,300 100,000

Total 40 50,776 31,000 100,000

Payroll Tax Administrator (M)

Northeast 1 59,000 59,000 59,000

South 15 53,743 38,346 69,000

Midwest 4 47,784 35,360 55,000

West / Pacific 6 78,773 50,146 104,647

Total 26 58,805 35,360 104,647

Payroll Systems Coordinator

(P)

Northeast 4 47,750 45,600 50,500

South 5 56,245 40,305 65,000

Midwest 1 57,271 57,271 57,271

West / Pacific 2 66,481 58,760 74,202

Total 12 55,205 40,305 74,202

Payroll Systems Analyst (Q) Northeast 1 40,000 40,000 40,000

South 14 72,531 50,000 123,000

Midwest 1 56,378 56,378 56,378

West / Pacific 3 94,230 75,190 119,500

Total 19 73,395 40,000 123,000

2011 Survey of Salaries and the Payroll Profession 180

Region *

Total Northeast South Midwest West / Pacific

Q47. How many people are

employed full-time by your

entire organization?

< 150 Count 8 14 13 22 57

% within Region 19.5% 15.7% 15.5% 30.1% 19.9%

150 - 499 Count 12 28 30 21 91

% within Region 29.3% 31.5% 35.7% 28.8% 31.7%

500 - 1,499 Count 11 14 27 10 62

% within Region 26.8% 15.7% 32.1% 13.7% 21.6%

1,500 - 4,999 Count 6 11 9 10 36

% within Region 14.6% 12.4% 10.7% 13.7% 12.5%

5,000 + Count 4 22 5 10 41

% within Region 9.8% 24.7% 6.0% 13.7% 14.3%

Total Count 41 89 84 73 287

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q47. How many people are

employed part-time by your

entire organization? (Convert

part-time employees to full-

time equivalents - FTE)

0 / None reported Count 13 40 23 27 103

% within Region 31.7% 44.9% 27.1% 37.0% 35.8%

1 - 149 Count 18 30 45 34 127

% within Region 43.9% 33.7% 52.9% 46.6% 44.1%

150 - 499 Count 3 5 10 9 27

% within Region 7.3% 5.6% 11.8% 12.3% 9.4%

500 - 1,499 Count 4 5 4 1 14

% within Region 9.8% 5.6% 4.7% 1.4% 4.9%

1,500 + Count 3 9 3 2 17

% within Region 7.3% 10.1% 3.5% 2.7% 5.9%

Total Count 41 89 85 73 288

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 181

Region

Total Northeast South Midwest West / Pacific

Q48. What is the location of

all or most of the payroll-

related jobs?

Metro area with a population

of 1,000,000 or more

Count 9 37 23 25 94

% within Region 20.9% 43.0% 28.4% 34.2% 33.2%

Metro area with a population

of 500,000 to 999,999

Count 8 17 12 9 46

% within Region 18.6% 19.8% 14.8% 12.3% 16.3%

Metro area with a population

of 250,000 to 499,999

Count 6 9 8 5 28

% within Region 14.0% 10.5% 9.9% 6.8% 9.9%

Metro area with a population

of 50,000 to 249,999

Count 7 10 23 17 57

% within Region 16.3% 11.6% 28.4% 23.3% 20.1%

City of 10,000 to 49,999 Count 7 10 13 13 43

% within Region 16.3% 11.6% 16.0% 17.8% 15.2%

Town of fewer than

10,000/rural area

Count 6 3 2 4 15

% within Region 14.0% 3.5% 2.5% 5.5% 5.3%

Total Count 43 86 81 73 283

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 182

Region

Total Northeast South Midwest West / Pacific

Q49. What was the annual

gross revenue of your entire

organization for the most

recent year?

< $50 million Count 11 20 23 24 78

% within Region 30.6% 28.2% 32.9% 42.1% 33.3%

$50 million – $100 million Count 3 11 12 10 36

% within Region 8.3% 15.5% 17.1% 17.5% 15.4%

> $100 million but < $500

million

Count 11 14 16 4 45

% within Region 30.6% 19.7% 22.9% 7.0% 19.2%

$500 million – $1 billion Count 1 7 11 9 28

% within Region 2.8% 9.9% 15.7% 15.8% 12.0%

> $1 billion but < $5 billion Count 8 14 5 5 32

% within Region 22.2% 19.7% 7.1% 8.8% 13.7%

$5 billion – $10 billion Count 2 4 1 2 9

% within Region 5.6% 5.6% 1.4% 3.5% 3.8%

More than $10 billion Count 0 1 2 3 6

% within Region .0% 1.4% 2.9% 5.3% 2.6%

Total Count 36 71 70 57 234

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

Region

Total Northeast South Midwest West / Pacific

Q50. Has your organization been

involved in a merger, acquisition,

or divestiture in the last two

years?

Yes Count 10 24 26 17 77

% within Region 24.4% 27.9% 31.0% 23.6% 27.2%

No Count 31 62 58 55 206

% within Region 75.6% 72.1% 69.0% 76.4% 72.8%

Total Count 41 86 84 72 283

% within Region 100.0% 100.0% 100.0% 100.0% 100.0%

2011 Survey of Salaries and the Payroll Profession 183

XI. Appendix

2011 Survey of Salaries and the Payroll Profession 184

American Payroll Association

2011 Survey of Salaries and the Payroll Profession

2011 Survey of Salaries and the Payroll Profession 185

2011 Survey of Salaries and the Payroll Profession 186

2011 Survey of Salaries and the Payroll Profession 187

2011 Survey of Salaries and the Payroll Profession 188

2011 Survey of Salaries and the Payroll Profession 189

2011 Survey of Salaries and the Payroll Profession 190

APA Position Descriptors

A job title alone is not sufficient in determining which payroll position best fits the job duties. Please carefully study all position descriptors to determine the survey position that best matches the duties and responsibilities of your job and other payroll-related jobs at your organization. If your organization has payroll positions that do not match any of the jobs in this survey, please submit the job descriptions for such positions to [email protected] so these positions may be considered for future surveys.

Payroll Practitioner/Administrator

A. Payroll Clerk/Assistant

Performs a variety of routine office/clerical duties such as filing, coding, posting, and typing. May require keyboard skills and elementary knowledge of word processing, spreadsheet, or database programs. Generally requires 6 months to 1 year of office experience. Does not require payroll or accounting knowledge. Works under close supervision.

B. Payroll Practitioner I (Entry-level)

Performs tasks to establish and maintain employee/payroll records. Duties may include checking and auditing timekeeping records for compliance with established standards, maintaining time and attendance records, entering new hires into the payroll system, posting changes in pay and tax status, and miscellaneous changes. Tasks are generally routine and require little or no deviation from established procedures. Works under close supervision. Usually requires a high school diploma or equivalent and a good math/accounting aptitude. This entry-level position requires office experience plus knowledge of calculator and word processing and spreadsheet programs. This position is generally found only in payroll departments of 3 or more people. FPC designation preferred.

C. Payroll Practitioner II (Intermediate)

Performs a wide variety of record keeping and payroll processing activities, including computing wage and overtime payments, calculating and recording payroll deductions, processing requests for paycheck advances, and processing terminations. Operates all departmental equipment. Although duties normally follow established procedures, responsibilities may include routine, minor corrections to make documents acceptable for processing. Works under general supervision. Requires 1 to 2 years of related experience and normally requires specific bookkeeping/accounting/payroll training. FPC designation preferred.

D. Payroll Practitioner III (Senior)

Performs all duties of Payroll Practitioner I and II and other duties including balancing and controlling earnings and deduction totals, calculating and preparing general ledger entries, inspecting automated system output such as registers and standard reports, determining and correcting out-of-balance conditions, preparing and filing tax reports, gathering payroll data for inclusion in financial statements, and researching and preparing special reports for management, calculating military and jury duty pay, and processing garnishments and levies. May train less experienced payroll practitioners and direct their daily work. Requires 2 to 4 years of payroll experience and may require experience with a specific payroll system. May require an associate’s degree or equivalent experience. FPC or CPP designation preferred.

E. Payroll Administrator (1-Person Payroll Department)

Performs all activities necessary to process 1 or more payrolls, including maintaining related records, filing tax reports and voluntary deduction reports, processing involuntary deductions such as levies and garnishments, preparing accounting transactions and documents, documenting and updating procedures, and preparing special reports for management. As the highest-ranking employee whose primary responsibility is payroll, incumbent is solely responsible for all payroll and related activities. Responsibilities generally encompass a single payroll for a smaller organization. Typically requires 3 to 5 years of payroll experience and may require an associate’s degree or equivalent training and education beyond high school. CPP designation preferred. Title of this position is irrelevant so long as the position is the only payroll position in a organization.

2011 Survey of Salaries and the Payroll Profession 191

F. Lead Payroll Administrator (2- or 3-Person Unit)

Performs and supervises all activities necessary to process 1 or more payrolls, including maintaining related records, filing tax reports and voluntary deduction reports, processing involuntary deductions such as levies and garnishments, preparing accounting transactions and documents, documenting and updating procedures, and preparing special reports for senior management. Supervises or leads a team of 1 or 2 Payroll Practitioners or assistants. Usually requires 3 to 5 years of payroll experience and typically requires an associate’s degree or equivalent training and education beyond high school. CPP designation preferred. This is typically a “working supervisor” who spends more than 50% of time personally performing payroll processing and related activities. If incumbent spends more than 50% of time planning, coordinating, and supervising, match the position to one of the payroll management positions.

Payroll Management

G. Payroll Supervisor

Supervises 2 or more Payroll Practitioners in carrying out responsibility for payroll preparation/production in the payroll department. Reports to the top payroll position or to a Payroll Manager. Typically requires 3 to 5 years of payroll experience and an associate’s degree or equivalent training and education. This is a unit supervisor in a department where one unit is responsible for payroll preparation/processing and one or more other units are responsible for tax reporting/records and benefits administration/payroll systems. CPP designation preferred. This is not the most senior payroll position.

H. Payroll Manager/Director

Manages the activities of 2 or more units within a large centralized payroll department in carrying out responsibility for payroll preparation/processing and one or more related responsibilities such as tax reporting, benefits-records administration, or payroll systems maintenance. Generally will have one or more Payroll Supervisors as direct reports. Alternately, this employee may manage a regional or sectional payroll and related activities in an organization that has multiple stand-alone payrolls reporting to a centralized payroll authority. Generally requires 5 or more years of payroll or closely related experience. May require a bachelor’s degree in accounting, business, or a related field. CPP designation preferred. This position reports to the most senior payroll position. If this employee spends more than 50% of time personally performing payroll processing and related activities, match the position to Lead Payroll Administrator.

I. Director/Vice President of Payroll

As the most senior person in the organization whose primary responsibility is payroll and related activities, incumbent directs the activities of the senior payroll management team and respective staff members. Incumbent develops and controls all tasks necessary to accomplish the organization’s payroll processing objectives, including relationships with internal and external auditors and state and federal agencies. More than 50% of incumbent’s time is spent on corporate payroll strategy, planning, communications, and marketing the payroll function and related services. Generally requires 5 to 7 years of payroll or closely related experience. May require a bachelor’s degree in accounting, business, or a related field. CPP designation preferred. Regardless of title, this is the most senior payroll position in the organization; the primary task is managing and directing the activities of others.

Technical/Professional Staff

J. Accounting Clerk

Performs a variety of accounting clerical tasks involving the preparation and maintenance of financial and related records. Duties may include auditing and reconciling bank statements, clearing payroll accounts and maintaining payroll general ledger accounts, and remitting taxes, levies, and garnishments. This is generally an intermediate position requiring knowledge of accounting terminology and methods, standard office procedures, and 1 to 2 years of related experience.

K. Payroll Accountant/Payroll Analyst

Maintains payroll-related accounts and is responsible for the reconciliation and accuracy of one or more accounts within a complex accounting system. Prepares various accounting papers, schedules, exhibits, and summaries. Determines the need for new accounts and revisions in the account structure. Researches and advises payroll staff concerning the accounting treatment of complex transactions. May perform periodic internal audits of various payroll areas and prepare materials for external or internal auditors. Generally requires a bachelor’s degree in accounting and 2 to 4 years of related experience. FPC or CPP designation preferred. This is the most senior position in which the incumbent’s primary responsibility is payroll accounting.

2011 Survey of Salaries and the Payroll Profession 192

L. Payroll Records/Benefits Administrator

Maintains payroll and related records recording the accumulation and use of vacations, holidays, sick days, and miscellaneous leaves of absence. May calculate deductions for group health, life, and disability insurance premiums and communicate to employees and payroll staff. May prepare premium reports and communicate with insurance carriers and other program vendors. May administer a variety of voluntary deductions such as United Way contributions, U.S. government bond purchases, and stock purchase plans. May administer pension benefits, retirement programs, 401(k) plan contributions and disbursements, and contributions to various thrift plans. This is the most senior position in which the primary responsibility is payroll-related leave and benefit records administration. Generally requires 2 to 4 years of related experience. May require a related degree or equivalent technical training. FPC or CPP designation preferred.

M. Payroll Tax Administrator

Responsible for all payroll tax activities, including compliance with local, state, and federal regulations and filing local, state, and federal payroll tax returns. May supervise 1 or more subordinates in the calculation and reporting of tax liabilities, in responding to questions and special requests from employees and regulatory agencies, in researching laws and regulations regarding taxes and payroll withholding procedures, and in preparing budgets, projections, and special reports for senior management. This is the most senior position in which the incumbent’s primary responsibility is payroll taxes. Generally requires 2 to 4 years of related experience. May require supervisory experience. May require a bachelor’s degree in accounting or equivalent technical training. CPP designation preferred.

Payroll Systems/Information Technology

N. Data Processing/Entry Operator

Uses computer terminal to input payroll data. Deciphers, translates, and codes complex alpha numeric payroll data and verifies input for accuracy and completeness. Does not require knowledge of payroll processing. Generally requires 1 to 2 years of related data entry experience.

O. Lead Operator

In addition to coding complex alpha numeric payroll data and verifying data input, may direct the work of subordinate or less experienced operators. Follows standard procedures to balance and control payroll system input and output. May set up coding procedures or format source documents for coding. Generally requires 2 to 3 years of related experience.

P. Payroll Systems Coordinator

Acts as liaison between payroll department and data processing, systems, or Information Systems department to ensure payroll staff understanding and implementation of payroll system requirements and revisions. Works closely with payroll staff in identifying need for system revisions, formulating system requests and recommendations, and analyzing post-implementation results of system changes. Keeps payroll staff informed of easier, quicker methods available for their use. Requires 3 to 5 years of experience with automated payroll systems and extensive knowledge of specific payroll systems. Generally requires excellent written and oral communications skills. FPC or CPP designation preferred.

Q. Payroll Systems Analyst

Prepares detailed design and program specifications for automated payroll systems. Verifies and evaluates payroll program specifications created by programmers. May provide work direction to programmers. Implements and maintains payroll systems developed in-house. May implement and maintain payroll systems purchased from outside vendors. Prepares feasibility studies of potential systems modifications and changes. May act as liaison between payroll and systems to ensure documentation of system functions and capabilities and to facilitate the training of payroll staff in the use of the automated system. Generally requires 3 to 4 years of related experience as a systems analyst and may require specific training in payroll and accounting systems. FPC or CPP designation preferred.