payroll-planning

name	payroll-planning
description	Plan each payroll run, work a tax-withholding checklist, and model the fully-loaded cost of headcount — so every run clears and no filing is missed.
version	1.0.0
category	smb-ops
parent	ccc-smb-ops
tags	["ccc-smb-ops","payroll","headcount","withholding","planning"]
disable-model-invocation	true

Payroll Planning

What This Does

Helps you plan a payroll run before you approve it: confirm the gross-to-net math is complete, walk a tax-withholding checklist so nothing gets missed, and model the fully-loaded cost of an employee (which is always more than their wage). This is planning and budgeting support — it does not file taxes, calculate exact legal withholding rates, or replace a payroll provider or accountant. Rates and rules vary by country, state, and year; always confirm the actual numbers with your payroll provider or a licensed professional.

Part A — Pre-Run Checklist (before you approve any payroll)

1. Confirm the run basics.

   • Pay period start and end dates
   • Pay date (the day money leaves your account)
   • Every active employee/contractor accounted for; no departed staff still on
   • Hours entered and approved (hourly); salaries confirmed (salaried)
   • Overtime, bonuses, commissions, tips, reimbursements captured
   • PTO / unpaid leave adjustments applied

2. Walk gross → net for each person. The pieces, in order:

   • Gross pay = base + overtime + bonus/commission + other earnings
   • − Pre-tax deductions (retirement, some benefits)
   • − Taxes withheld from the employee (income tax + employee payroll taxes)
   • − Post-tax deductions (garnishments, some benefits)
   • = Net pay (what lands in their account)

3. Add the employer's own costs. These are on top of gross pay and are easy to forget:

   • Employer share of payroll taxes
   • Unemployment / statutory insurance contributions
   • Employer benefit contributions (health, retirement match)
   • Workers' comp where applicable

4. Fund the whole thing. The cash you must have available = total net pay + all withheld taxes + all employer costs. You hold the withheld taxes in trust and remit them on the filing schedule — never spend them.

Part B — Tax-Withholding Checklist (deterministic, rates confirmed elsewhere)

Use this to make sure every category is considered and every deadline is tracked. Fill the actual rates/amounts from your provider — this skill does not invent them.

# Withholding & Remittance Checklist — pay date {YYYY-MM-DD}

Withheld from employees:
- [ ] Income tax withholding
- [ ] Employee payroll/social taxes
- [ ] Local/regional taxes (if any)
- [ ] Court-ordered garnishments

Employer-paid:
- [ ] Employer payroll/social taxes
- [ ] Unemployment / statutory insurance
- [ ] Other mandated contributions

Remittance deadlines (confirm with provider/authority):
- [ ] Tax deposit due {date} — amount {$}
- [ ] Filing/return due {date}
- [ ] Year-end employee tax forms scheduled

New-hire / change items:
- [ ] New hires have completed tax + eligibility paperwork
- [ ] Withholding-election changes applied
- [ ] Address/status changes updated

Part C — Headcount Cost Model (fully-loaded)

Before hiring, model the true cost — the "loaded" cost, not the salary:

# Loaded Cost — {Role}
Base wage / salary (annual):            {$}
+ Employer payroll taxes (est. %):      {$}
+ Benefits (health, retirement match):  {$}
+ Insurance / workers' comp:            {$}
+ Equipment / software / onboarding:    {$}
+ Overhead allocation (space, admin):   {$}
= Fully-loaded annual cost:             {$}
÷ 12  → monthly cash impact:            {$}
÷ 26  → per-pay-period impact:          {$}   (biweekly)

Then drop the per-period impact into cash-flow-forecast and check whether the cash trough still holds.

Output Format

Deliver one of: a pre-run summary (total net, total withheld, total employer cost, cash to fund), a completed withholding checklist with deadlines, or a loaded-cost model for a role. Always state the total cash required and the date it's needed.

Tips

• Budget the loaded cost, not the wage. Employer taxes and benefits typically add a meaningful percentage on top of gross — plan for the bigger number.
• Withheld taxes are not your money. Hold them separately in your thinking and remit on schedule; spending them is the classic small-business trap.
• Fund payroll from the cash-flow-forecast trough, not from today's balance — confirm the run clears on its actual pay date.
• Rates, brackets, and deadlines change and differ by location. This skill structures the plan; your payroll provider or accountant supplies and files the real numbers.
• Missing a tax-remittance deadline is expensive — track deposit and filing dates as hard commitments, not reminders.
• Reconcile every run: net + withholdings + employer costs should equal the total cash that left the account. A mismatch means something was missed.
• Classify workers correctly (employee vs. contractor) with professional guidance — misclassification carries real penalties.