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PAYROLL PRACTICES IN CALLANG GENERAL HOSPITAL AND

MEDICAL CENTER

An

Action Research

Presented to

The Faculty of the Graduate School

NORTHEASTERN COLLEGE

Santiago City

In Partial Fulfillment

of the Requirements for the Degree

MASTER IN BUSINESS ADMINISTRATION

BY

RAQUEL D. AGUB

Summer 2018
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APPROVAL SHEET

In partial fulfillment of the requirements for the degree, MASTER IN

BUSINESS ADMINISTRATION (MBA), submitting herewith action research

paper entitled, “PAYROLL PRACTICES IN CALLANG GENERAL HOSPITAL

AND MEDICAL CENTER”.

RAQUEL D. AGUB
Researcher

June 12, 2018

ACCEPTED as partial fulfillment of the requirements for the degree of

MASTER IN BUSINESS ADMINISTRATION (MBA)

MADELI R. BAUTISTA, Ed. D.; Ph.D.

Dean
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ACKNOWLEDGMENT

The researcher expresses her sincerest appreciation to the people who,

through their words of wisdom and encouragement, have helped her realize this

piece of work:

Dr. Tomas C. Bautista, the school president, for the infinite support that

made this study a success;

Dr. Madeli R. Bautista, the dean of the graduate school, for her motherly

assistance and motivation;

Her beloved parents for their continuous support since her childhood days up

to the present;

Further, her gratitude to the authors of several books, master’s theses,

dissertations and other materials which were the sources of ideas for the completion

of the study;

And above, she extends her full recognition and thanks to the Creator for the

perpetual inspirations and wisdom in the completion of this study.

R.D.A.
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DEDICATION

R.D.A.
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TABLE OF CONTENTS

Page

TITLE PAGE --------------------------------------------------------------------------------- i

APPROVAL SHEET ------------------------------------------------------------------------ ii

ACKNOWLEDGEMENT ------------------------------------------------------------------ iii

DEDICATION -------------------------------------------------------------------------------- iv

TABLE OF CONTENTS ------------------------------------------------------------------- v

LIST OF TABLES --------------------------------------------------------------------------- vii

LIST OF FIGURES ------------------------------------------------------------------------- viii

CHAPTER

1 THE PROBLEM AND ITS BACKGROUND

Introduction --------------------------------------------------------------------- 1

Conceptual Framework of the Study ------------------------------------- 3

Statement of the Problem --------------------------------------------------

Assumptions --------------------------------------------------------------------

Importance of the Study ----------------------------------------------------

Scope and Delimitation of the Study -------------------------------------

Definition of Terms -----------------------------------------------------------

2 METHOD AND PROCEDURES

Research Design -------------------------------------------------------------

Locale of the Study ---------------------------------------------------------

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Respondents of the Study -------------------------------------------------

Data Gathering Instruments ----------------------------------------------

Data Gathering Procedures -----------------------------------------------

Statistical Treatment of Data ----------------------------------------------

3 PRESENTATION, ANALYSIS AND

INTERPRETATION OF DATA --------------------------------------------

4 SUMMARY, CONCLUSION AND RECOMMENDATIONS

Summary of Findings -------------------------------------------------------

Conclusions ------------------------------------------------------------------

Recommendations -----------------------------------------------------------

BIBLIOGRAPHY ---------------------------------------------------------------------------

APPENDICES

A. Permit to Conduct Study ---------------------------------------------------------

B. Letter to the Respondents ------------------------------------------------------

C. Questionnaire --------------------------------------------------------------------

CURRICULUM VITAE ------------------------------------------------------------------

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LIST OF TABLES

Table Page

1 Respondents by Age ------------------------------------------------------

2 Respondents by Gender ------------------------------------------------------

3 Respondents by Civil Status ------------------------------------------------

4 Respondents by Highest Educational Attainment ----------------------

5 Respondents by Position ----------------------------------------------------

6 Respondents by Years in the service -------------------------------------

7 Number of Seminars Attended ----------------------------------------------

8 Satisfaction of Employees in Payroll Practices -------------------------

9 Problems in the Payroll Practices ----------------------------------------

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LIST OF FIGURES

Figure Page

1 Paradigm of the Study -------------------------------------------------------

2 Vicinity Map of Callang General Hospital ---------------------------------

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CHAPTER 1

BACKGROUND OF THE STUDY

Introduction

Payroll is fundamental to the Callang General Hospital and Medical Center

wherein salary compensation of employees and mandatory deductions are

recorded in compliance to various legislations.1 It reflects the organization’s

approaches and styles in the administration and management of its employee’s

salaries and benefits and protecting their rights as well as the organization’s

reputation. It affects the morale of employees in the sense that they are assured

of just and regular timed total compensation. A payroll that reflects the rewards

and bonuses derived from annual performance evaluation is a very effective

booster and promotes positive effect to the employees and the organization as a

whole. Efficiency in meeting financial obligation to employees and meeting tax

obligation spells high respect to the organization’s reputation. Not only that,

reliable payroll practices provide precise reference for financial stability.

Inspired by this notion, the researcher who is part of the department that

takes charge in the preparation of payroll embarked to this research work to

examine the current state of the payroll system from computing the employee’s

1 G-team. The Importance of Payroll in an Organization. WEB:

gpayroll.com Updated: 8 December 2015. Accessed: 24 June 2018.
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salaries and other benefits up to the remittance of legislated deductions such as

withholding taxes, SSS, Philhealth and Pagibig. 2

Conceptual Framework of the Study

Payroll affects the performance of every employees either positively or

negatively. This particular function must be prepared with utmost care by the

people charged for this purpose. In short, Integrity is the bottom line to be

considered in processing payment of salaries, legislated deductions and

ultimately keeping records of this process.3

2 HR Payroll System. What is a Payroll System? WEB:

hrpayrollsystems.net Accessed: 24 June 2018.
3 http://smallbusiness.chron.com/functions-payroll-vs-human-resource-
69859.html
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INPUT PROCESS OUTPUT

Respondents profile;

Payroll practices in
Callang General
Continual
Hospital and Medical More efficient payroll
Center
examination of
system in CGHMC
payroll practices
Problems
encountered in the
payroll practices

FEEDBACK

Figure 1. Paradigm of the Study

The above paradigm describes the inter – relationships of the three

components of conceptual framework which are:

Input. Consists of demographic profile of the respondents, their

perceptions on the payroll practices and problems encountered in the payroll

practices.

Process. This serves as the agent of progression leading to the output.

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Output. This is the fruit of the interaction between the input and process.

Generally, outputs are always expected to yield positive results.

Feedback. Below interloping the whole system is the feedback where

further insights are revealed towards a more strengthened and improved level of

the respondents.

Statement of the Problem

This study aimed to examine the current practices in the payroll of Callang

General Hospital and Medical Center.

Specifically, it sought to answer the following questions:

1. What is the profile of the respondents as to:

1. Age

2. Gender

3. Civil Status

4. Highest Educational Attainment

5. Present Position

6. Number of years in Service

7. Level of relevant seminars/Trainings attended

2. What is the level of satisfaction of employees in payroll practices of

Callang General Hospital and Medical Center?

3. What are the problems encountered in the payroll practices?

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Assumptions

The researcher is guided by the following assumptions:

1. That the current payroll practices in the Callang General Hospital and

Medical Center meets the satisfaction of employees and the

organizations obligation towards the legislated deductions.

2. There are problems encountered in the payroll practices.

Importance of the Study

The results of this study would be beneficial to the following:

Hospital Administrators. It provides substantive information needed by the

administrators of Callang General Hospital and Medical Center in enhancing

payroll system.

Employees. They will be benefited from this study brought by

improvements in the preparation of payroll.

Clienteles. Better services will be enjoyed from well – motivated

employees due to efficient payroll practices.

Future Researchers. This will serve as part of their references in the

conduct of similar studies.

Scope and Delimitation of the Study

This study was conducted at Callang General Hospital and Medical Center

located at Centro East Santiago City for the Calendar Year 201. It was aimed to
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examine the perceived current practices in the preparation and utilization of

payroll in the organization. This process involved the employees with their

demographic profiles, specifically, age, gender, civil status, highest educational

attainment, present position, years in service, performance rating and relevant

seminars attended.

Definition of Terms

The following are the terms defined either operationally or as used in the

study.

Benefits. A payment or gift made by an employer, the state, or an

insurance company. 4

Computation. Is any type of calculation that includes both arithmetical and

non-arithmetical steps and follows a well-defined model.5

Contribution. Is the amount of earnings remaining after all direct

costs have been subtracted from revenue. 6

Inaccurate computation. Erroneous calculation of an amount.

4 http://www.dictionary.com/browse/benefit?s=t
5 https://en.wikipedia.org/wiki/Computation
6 https://www.accountingtools.com/articles/what-is-contribution.html
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Inaccurate remittance. Incorrect amount of money that is sent somewhere

as payment for something,

Monthly contribution. Is the amount of money paid every month.

PAGIBIG. Is a Philippine government-owned and controlled corporation

under the Housing and Urban Development Coordinating Council responsible for

the administration of the national savings program and affordable shelter

financing for Filipinos employed by local and foreign-based employers as well as

voluntary and self-employed members. It offers its members short-term loans

and access to housing programs. 7

Payment. Is the trade of value from one party (such as a person or

company) to another for goods, or services, or to fulfill a legal obligation.8

Payroll. Refers to the process by which employees receive their salary.

Payroll Policy. The policy covers the range of services provided by

payroll, the legislative requirements it must comply with and to determine

employment status of workers.9

7 https://en.wikipedia.org/wiki/Home_Development_Mutual_Fund

8 https://en.wikipedia.org/wiki/Payment
9 https://www.ed.ac.uk/files/atoms/files/payroll_policy.pdf
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PhilHealth. Is a tax-exempt Government Corporation established to

provide health insurance coverage and ensure affordable, acceptable, available

and accessible health care services for all citizens of the Philippines. 10

Remittance. An amount of money that is sent somewhere as payment for

something.11

Salary Rate. Are the rates paid for nominal time of work, comprising basic

wages and salaries, cost-of-living allowances and other guaranteed and regularly

paid allowances.12

Salary. A fixed compensation periodically paid to a person for regular

work or services.13

SSS. Social Security System that provides for a replacement of income

lost in the event of death, disability, sickness, maternity and old age. 14

Wages. earnings when paid for the hours worked.15

10 https://www.philhealth.gov.ph/about_us/mandate.html
11 https://dictionary.cambridge.org/us/dictionary/english/remittance
12 https://stats.oecd.org/glossary/detail.asp?ID=4829
13 http://www.dictionary.com/browse/salary?s=t
14 https://www.sss.gov.ph/sss/appmanager/pages.jsp?page=ssbenefits
15 https://dictionary.cambridge.org/us/dictionary/english/wages
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CHAPTER 2

METHOD AND PROCEDURES

This chapter presents the research method and procedure availed of in

the conduct of the study. It focuses on the following concerns:

Research Design

Locale of the Study

Respondents

Data Gathering Instruments

Validation of Instrument

Research Procedure

Statistical Treatment of Data

Research Design

The descriptive method of research. Its choice is based on the assertion of

John W. Best,16 an authority on Educational Research who says and to wit:

The descriptive method of research best reveals

the current and existing condition of a subject under
study through ample description and quantification.

It is this method which best present what is as is.

16 John W. Best, Research in Education. Second Edition. (New Hensley:

Prentice Hall, Inc., 1970), p. 72.
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Locale of the Study

Callang General Hospital and Medical Center, Inc. is situated at Judge

Taguinod Street, Centro East, Santiago City as seen on the vicinity map below.

Brief History of Callang General Hospital and Medical Center

VISION

To be the leading hospital in providing the best health care facilities

and services in Isabela.

MISSION

CGHMCI shall strive to fulfill the following:

• To provide affordable quality patient care and outstanding patient

satisfaction.

• To provide education, expert training, continuous improvement and

great work experience for our employees.

• To ensure growth, improvement, progress and profitability of the

hospital.

• To be always innovative in the delivery of healthcare.

• To ensure that our health professionals are competent, compassionate

and maintain the highest ethical standards in providing services to our

patients.

• To equip the hospital with state-of-the-art facilities.

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• To maintain, protect and preserve the environment from the

hazardous wastes generated by the hospital.

• To be a role model as good corporate citizens to the community we

serve.

BENCHMARK

To accept and maintain nothing less than the highest possible level of

ethics and professional standards from all those assisting in the accomplishment

of the mission.

QUALITY SERVICES:

Anesthesiology
Cardiology
• Adult Cardiology
• Pediatric Cardiology
Dentistry
Internal Medicine
• Gastroenterology
• General Internal Medicine
• Geriatrics
• Nephrology
• Pulmonology
• Rheumatology
Neurology
• Psychiatry
Obstetrics-Gynecology
• OB-Oncology
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• OB-Infertility
Otorhinolaryngologist/ENT
Ophthalmology
Orthopaedics
Pediatrics
• General Pediatrics
• Pediatric Cardiology
• Pediatric Hematology
• Pedia Intensivist
Surgery
• General Surgery
• Laparoscopic Surgery
• Neurosurgery
Urology

AVAILABLE FACILITIES:

• Ambulance Service (24-hour)

• Centralized Data Banking (Bizbox 8)
• Clinical Laboratory with Microbiology and Bacteriology
Tertiary Category (24-hour)
• Arterial Blood Gas (ABG)
• Cardiac Marker (Quantitative Tests)
• HBA1C
• Newborn Screening
• Special Tests
• Diagnostic Imaging
• Electrocardiogram (ECG)
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• Filmless Digital X-ray Machine

• Portable X-ray Machine
• Siemens Somatom 16-sliced CT scan
• Ultrasound Machine w/ elasctoscan
• 2D Echo Cardiography and color doppler
• Digestive Endoscopy Unit
• Fetal Monitor
• Isabela EEG Clinic
(32 channel Viasys Digital EEG Machine)
• Intensive Care Unit (ICU)
• Neonatal Intensive Care Unit (NICU)
• Pediatric Intensive Care Unit (PICU)
• Laparoscopy Machine
• Physical Medicine & Rehabilitation Center
• Santiago City Kidney Center
• Pharmacy 24-hour
• Pulmonary Laboratory

OTHER SERVICES:
Nutrition & Dietetics
• Osteorized Feeding
• Weight Management Program
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Figure 1

Vicinity Map – Callang General Hospital and Medical Center, Santiago City
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Respondents of the Study

As sources data of the study were the employees in the accounting

department of Callang General Hospital and Medical Center in Santiago City.

Data Gathering Instruments

In gathering the needed data, the following instruments were used. These

were:

The Questionnaire. This was the primary tool in gathering relevant data.

The questionnaire was presented to the research adviser for comments and

suggestions before it was produced to its final form.

Try – Out of the Questionnaire. This was done to determine if the items

presented in the questionnaire is fully understood before the actual distribution to

the target respondents.

Scoring of the Questionnaire. The data gathered were treated with 5-

point Likert Scale as reflected in the different legends.

To measure the level of satisfaction of employees in payroll practices of

Callang General Hospital and Medical Center, the following scale was used:
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Score Scale Qualitative Description

5 4.21 – 5.00 Very Much Satisfied (VMS)

4 3.41 – 4.20 Very Satisfied (VS)

3 2.61 – 3.40 Moderately Satisfied (MS)

2 1.81 – 2.60 Slightly Satisfied (SS)

1 1.00 – 1.80 Dissatisfied (DS)

To gauge the problems encountered in the payroll practices:

Score Scale Qualitative Description

5 4.21 – 5.00 Very Serious (VS)

4 3.41 – 4.20 Serious (S)

3 2.61 – 3.40 Moderately Serious (MS)

2 1.81 – 2.60 Slightly Serious (SS)

1 1.00 – 1.80 Least Serious (LS)

Unstructured Interview. During the retrieval of questionnaire, an informal

interview to the respondents to gather more information was done to check the

validity of the data gathered through the questionnaire.

Documentary Analysis. The different documents that support the formation

of the contents of the questionnaire and the research as a whole were examined

to concretized its final form.

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Data Gathering Procedures

The researcher sought permission from the office of the Chief Executive

Officer of Callang General Hospital and Medical Center. After having been

granted permission she personally administered and retrieved the questionnaire

to be ensured of a significant return.

Statistical Treatment of Data

1. Percentage. In computing for the percentage, the formula used was:

F
P= x 100
N

Where:

P = representing the percentage

F = representing the frequency

N = representing the total number of respondents

2. Weighted Mean. This was used to compute the quantitative values of

responses gained by each of the particulars mentioned in the questionnaire

about the Payroll Practices in Callang General Hospital and Medical Center. The

formula of weighted mean is:

FX
WM =
X

Where:
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WM = Weighted Mean

F = Frequency

X = Weight

CHAPTER 3

PRESENTATION, ANALYSIS, AND INTERPRETATION OF DATA

This chapter presents the analysis and interpretation of the data collected

from the questionnaire and interviews in response to the problems of this

research.

Respondents Profile

Age of the individual has generally represented and one of the most

popular independent variables used.

Table 1

Respondents by Age

Age Bracket Frequency Percentage

21 - 25 Years old 6 60.00

26 – 30 3 30.00

31 – 35 1 10.00
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Total 10 100.00

As indicated in table 1, 6 or 60.00 percent of the respondents belong to

age bracket 21 – 25 years old followed by age bracket 26 – 30 years old with 3

respondents or 30.00 percent and the least was on age bracket 31 – 35 years old

with single or 10.00 percent response.

It can be deduced from the table that employees are in their transitional

age between the last year of college and the early years of working experience

and the start of working career.

Gender. Table 2 shows the stratification of respondents by gender.

Table 2

Respondents by Gender

Gender Frequency Percentage

Male 6 60.00

Female 4 40.00

Total 10 100.00
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Another variable considered as key in the job performance is gender.

There are jobs dominated by men or women. In this table it was revealed that

there are more female with 6 or 60.00 percent response than male with 4 or

40.00 percent response.

It can be presumed that office works in this category are also meant for

both men and women.

Civil Status. The next table presents the distribution of respondents as to

their civil status.

Table 3

Respondents by Civil Status

Civil Status Frequency Percentage

Single 5 50.00

Married 5 50.00

Total 10 100.00

As indicated in the table, there are equal responses of 5 or 50.00 percent

for both single and married respondents. This implies that being single or

married is not a hindrance to pursue one’s desire for employment.

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Educational Attainment. The next table displays the highest educational

attainments of the respondents.

Table 4

Respondents by Highest Educational Attainment

Degree Frequency Percentage

College Graduate 7 70.00

Masteral Graduate 3 30.00

Total 10 100.00

As seen on the table, most of the respondents are college graduate with 7

or 70.00 percent response and 3 or 30.00 percent had finished their Master’s

degree. The table suggests that professional advancement is still part of the goal

of the employees. It can also be perceived that most of the respondents are still

passionate to enroll in continuing education.

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Years in service. The table below shows the number of years that the

respondents earned.

Table 5

Respondents by Number of Years in Service

Year Brackets Frequency Percentage

1–5 7 70.00

6 – 10 3 30.00

Total 10 100.00

Table 5 reveals the years of service of the respondents in their present

positions. There were 7 respondents or 70.00 percent of the total number of

respondents have the 1 - 5 years as their length of service in their present

position. Three (3) respondents or 30.00 percent have the 6 – 10 service years in

service.

The trend of the service years indicates that greatest number of

respondents are on their early stage of employment. The number was validated

during the interview wherein the salary rate is not appealing for the employees to

remain with their employer for good.

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Position. Table 6 presents the stratification of the respondents as to their

present position.

Table 6

Respondents by Present Position

Present Position Frequency Percentage

Info Clerk 1 10.00

Book Keeper 2 20.00

Nurse 4 40.00

Cashier 2 20.00

Pharmacist 1 10.00

Total 10 100.00

Position held by the respondents show that Nurse reflected highest score

of 4 or 40.00 response followed by Bookkeeper and Cashier with 2 or 20 percent

response each and the least, info Clerk and Pharmacist with single or 10.00

percent response each. As a hospital, it connotes that it is generally populated by

graduates of medical programs and minimal number of non-medical program

graduates whose skill is essential in the operation of the hospital such as

accountant, IT and other skills.

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It can be presumed that respondents are made up of different position

classification, thus, perception varies.

Seminars attended. Table 7 disclosed the seminars attended by the

respondents.

Table 7

Respondents by Level of Seminars Attended

Particulars Frequency Percentage

School/Local 3 30.00

District 1 10.00

Division 4 40.00

Regional 1 10.00

National 1 10.00

*Frequency of Mention

Table 7 reflects that there were 4 or 40.00 percent of the respondents who

had attended the Division level followed by the School/Local level with 3 or 30.00

percent response. And the rest are District, Regional and the International level

with one (1) or 10.00 percent response. The data indicates that all respondents

attended trainings/seminars while each level the number of attendees varies.

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It should be noted that attendance to seminar or workshop is optional on

the part of the employees, however, driven by desire to obtain more edge to

qualify for better jobs, they ask permission to attend seminars at their own

expenses.

Information Proper
The subsequent tables contain the tabulated and statistically treated

responses on the different particulars enumerated in each of the tables.

Table 8

Satisfaction of Employees in Payroll Practices

Particulars WM QD Rank

1. Payment of salaries (released within 24 hours

from payday) 3.90 VS 2.5

2. Computation of salaries and wages 3.90 VS 2.5

3. Benefit packages 3.30 MS 6.5

4. Salary rate (conforms with labor law) 3.30 MS 6.5

5. SSS monthly contribution 3.70 VS 5

6. Philhealth monthly contribution 3.90 VS 2.5

7. Pagibig monthly contribution 3.90 VS 2.5

Average Weighted Mean 3.70 Very Satisfied

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There are four (4) items ranked 2.5 with weighted mean of 3.90 each,

“Payment of salaries (released within 24 hours from payday)”, “Computation of

salaries and wages”, “PhilHealth monthly contribution”, and “Pagibig monthly

contribution” all leveled as “Very Satisfied”.

“SSS monthly contribution” with weighted mean of 3.70 was rank 5 and

leveled as “Very Satisfied”. The least are “Benefit packages” and “Salary rate

(conforms with labor law)” was rank 6.5 with weighted mean of 3.30 each leveled

as “Moderately Satisfied.”

It can be deduced from the table that the respondents are “Very Satisfied”

with the payroll practices reflecting and average weighted mean of 3.70.

Problems encountered. Table 9 reveals the problems encountered in the

payroll practices.

There are six (6) items registered as problems encountered in payroll

services at Callang General Hospital and Medical Center.

As revealed in the table, “Inaccurate remittance of SSS contribution” was

rank 1 with 1.60 weighted mean followed by “Inaccurate remittance of PhilHealth

contribution” rank 2 with weighted mean of 1.50; “Inaccurate remittance of

Pagibig contribution” with weighted mean of 1.40 as rank 3; “Delayed salary” with

weighted mean of 1.30 as rank 4; “Absence of payroll policy” with weighted mean

of 1.20 as rank 5 and rank 6 as the least, “Inaccurate computation of salary pay”

with weighted mean of 1.10.

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Table 9

Problems in the Payroll Practices

Particulars WM QD Rank

1. Inaccurate computation of salary pay 1.10 LS 6

2. Inaccurate remittance of SSS contribution 1.60 LS 1

3. Inaccurate remittance of Philhealth contribution 1.50 LS 2

4. Inaccurate remittance of Pagibig contribution 1.40 LS 3

5. Delayed salary 1.30 LS 4

6. Absence of payroll policy 1.20 LS 5

Average Weighted Mean 1.35 Least Serious

The average weighted mean of 1.35 reflects that even if there are

problems encountered in payroll practices, the management is trying to find

solutions for the betterment of their services and so it was leveled to “Least

Serious”.
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CHAPTER 4

SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

Summary of Findings

Personal circumstances. It was revealed that the age of the respondents

were within the scales of 21 to 35 years old only, dominant were males, 50.00

percent of them were single and the other 50.00 percent, married. As to

educational attainment, 70.00 percent were college graduates and the 3 of them

were master’s degree holders, 70.00 percent have at least 5 years of experience,

dominant were nurses with 4 or 40.00 percent response, and most of them have

attended division level of seminars.

Information proper. As to the level of satisfaction of employees in the

preparation of payroll, the payment of salaries, computation of salaries and

wages and mandatory deductions which reflected the same weighted mean

scores were described as “Very Satisfactory” while benefits packages and salary

rate came out to be the least felt by the respondents thereby categorizing these

items as “Moderately Satisfactory” in description. On the problems encountered,

the inaccurate remittances of mandatory deductions topped the survey and the

least was inaccurate computation of salary pay.

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Conclusions

Based on the findings, the respondents are young in age which means

they are in the aggressiveness stage of gaining work experience and at the same

time honing their work skills. With the short span of time they stayed with their

employer, Callang General Hospital and Medical Center, they already sense the

presence of gaps in the administration of payroll which must be addressed by the

administrators to harmonize the employee – employer relationship.

Recommendations

In the light of findings and conclusions arrived at, the following are

recommended:

1. Salaries and benefits packaging should be reviewed to get high

retention rate of employees. In that way, lesser time, money and effort

will be spent for this purpose alone. The saved time in this process can

be used for other more productive task that will contribute to a high

quality of service.

2. The Human Resource Department and its counterpart in the

administration of payroll should include in the orientation program, the

flow of process in the payroll system particularly in the computation of

mandatory deductions, how the deductions are transmitted to the

government and how long it takes, so that by the time the employee
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inquires of the status of his account in that particular government

agency, she has taken into consideration the duration of time that a

certain amount of contribution is already included and ready for

verification.

3. Similar studies is encouraged to give more details that can be used

as reference in formulating new strategies and approaches in the

administration of payroll of Callang General Hospital and Medical

Center.
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BIBLIOGRAPHY

B. BOOKS

C. UNPUBLISHED MATERIALS

D. JOURNALS/MANUALS/OTHERS
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APPENDIX A

June 12, 2018

STEPHEN C. CALLANG, MD, FPPS, FAAP, MBA - H

Chief Executive Officer (CEO)
Callang General Hospital and Medical Center, Inc.
Judge Taguinod Street, Centro East, Santiago City

SUBJECT: PERMIT TO CONDUCT STUDY – RESEARCH PAPER

Dear Sir:

Greetings!

May I seek permission from your good office to allow the undersigned to conduct
a study titled: “PAYROLL PRACTICES IN CALLANG GENERAL HOSPITAL AND
MEDICAL CENTER”, in partial fulfilment of the requirements leading to the degree
Master in Business Administration (MBA) at the Northeastern College, Santiago City,
Summer 2018.

It is hoped that this will merit your favorable consideration and approval.

Respectfully yours,

RAQUEL D. AGUB
Researcher

NOTED:

MADELI R. BAUTISTA, Ed.D.; Ph.D.

Dean

APPROVED:

STEPHEN C. CALLANG, MD, FPPS, FAAP, MBA - H

Chief Executive Officer (CEO)
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APPENDIX B

June 18, 2018

Dear Respondent,

You are selected as one of the respondents for this study, “PAYROLL
PRACTICES IN CALLANG GENERAL HOSPITAL AND MEDICAL CENTER”,
and the information you will give will be treated with utmost confidentiality and
use solely for academic purposes. The findings and recommendations from this
study are likely to benefit CGHMCI employees, clienteles and the community at
large.

Thank you for sparing part of your valuable time to answer this
questionnaire.

Respectfully yours,

RAQUEL D. AGUB
Researcher
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APPENDIX C

QUESTIONNAIRE

Directions: This questionnaire is aimed to evaluate the “PAYROLL PRACTICES

IN CALLANG GENERAL HOSPITAL AND MEDICAL CENTER”.
Please answer the following by writing the information on the space
provided for:

Part I - Profile of Respondents

Name (Optional): ____________________________________________
Age: _____ Gender: _____ Civil Status: _____
Highest Educational Attainment:
College Graduate ____
Masteral Graduate ____
Doctoral Graduate ____
Present Position: (complete) ____________________________________
Number of years in service:
1 – 5 years ____ 16 – 20 years ____
6 – 10 years ____ 21 – 21 years ____
11 – 15 years ____ 26 – 30 years ____
In – service trainings relevant to your functions (check levels attended):

School/Local ____ Regional ____

District ____ National ____
Division ____ International ____
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Part II Information Proper

1. Satisfaction of Employees in Payroll Practices

Directions: To measure the level of satisfaction of employees in payroll

practices of Callang General Hospital and Medical Center, use
the following scale:

Point Qualitative Description Symbol

5 Very Much Satisfied VMS

4 Very Satisfied VS
3 Moderately Satisfied MS
2 Slightly Satisfied SS
1 Dissatisfied DS

Particulars 5 4 3 2 1
1. Payment of salaries (released within 24 hours from
payday)
2. Computation of salaries and wages
3. Benefit packages
4. Salary rate (conforms with labor law)
5. SSS monthly contribution
6. Philhealth monthly contribution
7. Pagibig monthly contribution

2. Problems in the payroll practices

Directions: To gauge how serious are the problems encountered in the

payroll practices, use the following scale:

Point Qualitative Description Symbol

5 Very Much Serious VMS

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4 Very Serious VS
3 Moderately Serious MS
2 Slightly Serious SS
1 Least Serious LS

Particulars 5 4 3 2 1
1. Inaccurate computation of salary pay
2. Inaccurate remittance of SSS contribution
3. Inaccurate remittance of Philhealth contribution
4. Inaccurate remittance of Pagibig contribution
5. Delayed salary
6. Absence of payroll policy

End of survey, thank you very much!

Respectfully yours,

RAQUEL D. AGUB
Researcher
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GRADUATE SCHOOL

References:
FOR SSS CONTRIBUTION
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FOR PHILHEALTH MONTHLY CONTRIBUTION

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FOR PAGIBIG CONTRIBUTION

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CURRICULUM VITAE

PERSONAL DATA

Name : RAQUEL D. AGUB

Date of Birth : September 30, 1996

Place of Birth : Alicia, Isabela

Marital Status : Single

Home Address : #704, Purok Villanueva, Antonino, Alicia, Isabela

Email Address : matrioshka11@yahoo.com

Father : Roberto F. Agub

Mother : Alicia D. Agub

EDUCATIONAL ATTAINMENT

Elementary : Alicia South Central School

Alicia, Isabela

Secondary : School of Our Lady of Atocha

Alicia, Isabela

Tertiary : Saint Mary’s University

Bayombong, Nueva Vizcaya

Post Graduate : Northeastern College

Villasis, Santiago City

ELIGIBILITY

Civil Service-Professional Level

March 2017
Bayombong, Nueva Vizcaya
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WORK EXPERIENCES

Callang General Hospital and Medical Center, Inc.

Judge Taguinod Street, Centro East, Santiago City
August 1, 2016 to Present

TRAININGS/SEMINARS ATTENDED

SAP Business One

June to October 2013
Saint Mary’s University
Bayombong, Nueva Vizcaya

2015 Northern Luzon Conference: “Turning points in Business Accounting,

Hospitality and Tourism Management towards ASEAN Integration 2015”
February 20, 2015
Saint Mary’s University
Bayombong, Nueva Vizcaya

Peachtree System
June to October 2015
Saint Mary’s University
Bayombong, Nueva Vizcaya

Bookkeeping Seminar: Philippine School of Taxation and Research Inc.

Philippine School of Taxation and Research Training Room
RGH Bldg. No. 3 Timog Avenue, South Triangle, Quezon City
November 12-13, 2016

Seminar on Comprehensive Tax Compliance on

Business Tax-INCOME TAX
Philippine School of Taxation and Research Training Room
RGH Bldg. No. 3 Timog Avenue, South Triangle, Quezon City
July 12, 2017

Seminar on Comprehensive Tax Compliance on Business Tax-VAT

Philippine School of Taxation and Research Training Room
RGH Bldg. No. 3 Timog Avenue, South Triangle, Quezon City
July 13, 2017
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RA 10963: Tax Reform for Acceleration and Inclusion

(TRAIN)-BIR Law Briefing
February 21, 2018
Diamond Hall, 3K Hotel
Santiago City, Isabela