Payroll & Expenses System - Complete Overview

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InstitutionKit Knowledgebase
Payroll & Expenses
Payroll & Expenses System – Complete Overview

Last Updated: 2026-05-27 | Applies to: IK v1.2+ | Role: Administrator, Finance Manager

Module Architecture

The Payroll & Expenses module uses a 10-trait modular architecture for maximum maintainability:

InstitutionKit_Payroll_Expenses (Main Class)├── InstitutionKit_Core_Setup       → Hooks, initialization├── InstitutionKit_Render_Dashboard → Financial dashboard UI├── InstitutionKit_Render_Expenses  → Expense management pages├── InstitutionKit_Render_Staff     → Staff management pages├── InstitutionKit_Render_Payroll   → Payroll processing pages├── InstitutionKit_Render_Financial → P&L, budgets, reports├── InstitutionKit_Ajax_Handlers    → All AJAX operations├── InstitutionKit_Helpers          → Utility functions├── InstitutionKit_Salary_Structure → Salary components├── InstitutionKit_Loans            → Staff loan management├── InstitutionKit_Payslips         → Payslip generation└── InstitutionKit_PDF_Export       → PDF downloads

Accessing the Module

Navigate to: 💵 Payroll & Expenses in the main menu

Sub-Pages (Dashboard Cards)

The Payroll & Expenses dashboard shows 8 navigation cards:

Card	Page Slug	Description
📊 Dashboard	`ik-payroll-dashboard`	Financial overview with charts
💸 Expenses	`ik-expenses`	Record and manage expenses
🏷️ Expense Heads	`ik-expense-heads`	Configure categories
💳 Payroll	`ik-payroll`	Generate staff payroll
📉 Budgets	`ik-budgets`	Set and track budgets
👥 Staff	`ik-staff`	Manage staff records
✅ Approvals	`ik-approvals`	Pending expense approvals
📈 P&L Report	`ik-profit-loss`	Profit & Loss statement

Complete Financial Workflow

SETUP PHASE:├── 1. Configure Expense Heads (categories)├── 2. Add Staff Members (with salary details)├── 3. Set Budgets (per head, per campus, per month)└── 4. Define Salary Components (earnings + deductions)OPERATIONAL PHASE:├── 5. Record Staff Attendance (daily/monthly)├── 6. Record Expenses (with approvals)├── 7. Generate Monthly Payroll├── 8. Approve/Reject Expenses└── 9. Process Loans (if applicable)REPORTING PHASE:├── 10. View Financial Dashboard├── 11. Generate P&L Reports├── 12. Compare Campuses└── 13. Download Payslips (PDF)

Staff Contract Types (Quick Reference)

Contract Type	Pay Calculation	Use Case
Monthly Fixed	Base salary + attendance bonus/deduction	Full-time teachers, admin
Hourly	Hours worked × hourly rate	Part-time, substitutes
Per Lecture	Lectures delivered × lecture rate	Visiting faculty

Expense Approval Workflow

Staff submits expense        ↓Amount ≤ $10,000 → Level 1: Campus ManagerAmount $10,001-$50,000 → Level 2: Finance Manager  Amount > $50,000 → Level 3: Director        ↓All levels approved → Status: "Approved"Any level rejected → Status: "Rejected" (with reason)

Expense Payment Sources

Source	Description	When to Use
`campus_petty`	Campus-level budget	Local campus expenses
`central_admin`	Central/head office	Multi-campus shared costs
`split`	Shared between campus & central	Roving staff, shared services

Database Tables Involved

Table	Purpose
`institutionkit_staff`	Employee records
`institutionkit_staff_attendance`	Daily attendance
`institutionkit_payroll`	Monthly payroll records
`institutionkit_expenses`	Expense ledger
`institutionkit_expense_heads`	Expense categories
`institutionkit_expense_budgets`	Budget tracking
`institutionkit_expense_approvals`	Approval workflow
`institutionkit_campus_collections`	Revenue tracking
`institutionkit_staff_salary_components`	Salary breakdown
`institutionkit_staff_loans`	Employee loans
`institutionkit_loan_installments`	Loan repayments