Who this guide is for
- HR teams preparing payroll inputs
- Payroll administrators and finance reviewers
- Managers approving time and employee changes
What you will build
- A repeatable payroll close calendar
- Fewer late corrections
- Visible ownership and final sign-off
01
Create a close calendar with named owners
Work backward from the payment date. Set deadlines for employee changes, time approval, leave corrections, variable pay and final review. Every deadline needs one accountable owner and an escalation path.
02
Verify employee and compensation changes
Check starters, leavers, transfers, salary changes, bank details and recurring deductions for the correct effective date. Compare the change list to approved HR actions instead of relying on memory or email searches.
- New hires and first-payment details
- Terminations and final-pay inputs
- Compensation and allowance changes
- Bank, tax and deduction updates
03
Reconcile time, attendance and leave
Confirm that the period is approved, exceptions are resolved and unpaid or special leave is represented correctly. Separate genuine late changes from records that missed the review process.
04
Record review and final authorization
Use a variance view to compare the current payroll with the previous period and expected changes. Record who reviewed the results, which exceptions were accepted and who authorized the final file.
Pre-payroll close checklist
Copy this into your operating review and assign an owner to every item.
- 01Confirm the payroll calendar and owners
- 02Review starters, leavers and role changes
- 03Verify salary, allowance and deduction updates
- 04Close attendance and leave exceptions
- 05Review payroll variances and unusual values
- 06Record final approval and lock the period
Payroll readiness questions
What should HR check before payroll?
Check employee status and compensation changes, approved time, leave, deductions, variable payments, exception explanations and final authorization.
How can teams reduce payroll corrections?
Use earlier cutoffs, visible owners, manager exception queues and a variance review that focuses on changes from the previous period.
Who should approve payroll?
Approval depends on company controls, but preparation, review and final authorization should be clearly separated and recorded.