Quick answer
Reliable payroll is a controlled process: prepare, review, approve, release, reconcile, and preserve the record.
Separate preparation from approval
The person importing time or editing employee data should not be the only person approving the final pay run. Even in a small business, a second review catches wrong periods, duplicate employees, unusual overtime, and accidental changes.
Use thresholds to focus attention: large variance, new bank details, manual adjustment, or an employee whose pay changed unexpectedly.
- Lock the pay period after approval
- Require a reason for manual changes
- Show variance from the prior period
- Keep a downloadable payroll register
Reconcile after release
Compare the approved payroll register with the payment file, accounting entries, and statutory reports. Reconciliation closes the loop and makes the next period easier to investigate.
Frequently asked questions
What is the simplest payroll control?
A documented second-person review of the final payroll register before release is a strong starting point.
Why keep payroll audit logs?
They show what changed, when it changed, and who approved it, which supports correction, accountability, and reporting.
Sources and further reading
Next step