Payroll Processing

Payroll Processing Workflow

CONCEPT:KG-2.12 — Company Operations Domain

Bi-weekly or monthly payroll processing with full US tax compliance. Routes tax calculations to data-science-mcp for computation.

Steps

Step 0: Query Payroll Data

Agent: accounting-agent Tools: graph_query

Query the ERP system (via abstracted adapter) for:

• Active employees and their compensation bands
• Hours worked (for non-exempt employees)
• PTO usage
• Bonus/commission accruals
• Pre-tax deductions (401k, HSA, FSA)

Step 1: Compute Tax Withholdings

Agent: tax-calculator Tools: data_science_mcp

Route to data-science-mcp on heavy hardware for computation:

• Federal income tax (per W-4 configuration)
• State income tax (per state withholding form)
• FICA (Social Security: 6.2% up to wage base + Medicare: 1.45%)
• Additional Medicare tax (0.9% above $200K)
• FUTA/SUTA (employer-side)

Step 2: FLSA Compliance Validation

Agent: compliance-checker Tools: graph_query

Validate against US employment law:

• Minimum wage compliance (federal $7.25 + state minimums)
• Overtime calculation for non-exempt (1.5x for >40 hrs/week)
• Tip credit calculations (if applicable)
• Youth wage compliance
• Garnishment limits (Title III CCPA)

Step 3: Execute Payroll

Agent: payment-processor Tools: graph_write

Execute via ERP adapter:

• Generate paystubs
• Initiate direct deposits
• Create PayrollRecord nodes in KG for each employee
• Log tax liability accruals
• Generate payroll journal entries

Step 4: Post-Payroll Reporting

Agent: graph-os

KG persistence:

• PayrollRecord nodes with full tax breakdown
• Link to Employee, PayPeriod, and CompensationBand
• Update KPIs: total payroll expense, effective tax rate, benefits cost ratio

Output

• PayrollRecord nodes in KG for all employees
• Paystubs generated
• Direct deposits initiated
• Tax liability journal entries created
• Compliance validation report

Human Oversight Required

✅ Financial signing authority required for payroll disbursement.

Execution

Run this workflow as a dependency-ordered DAG. Steps with no unmet depends_on run in parallel; dependents run after their prerequisites complete.

• Run first (in parallel): Step 0 — Query Payroll Data; Step 1 — Compute Tax Withholdings; Step 2 — FLSA Compliance Validation; Step 3 — Execute Payroll; Step 4 — Post-Payroll Reporting

Execution: If graph-os is reachable, offload the whole DAG via graph_orchestrate action=execute_workflow (or the kg-delegate skill) for true parallel/swarm execution. Otherwise execute the steps natively in dependency order: run steps with no unmet depends_on in parallel, then their dependents.