Payroll mistakes can't be quietly fixed after the fact — they hit both employee trust and the books. Before every transfer, HR should run through these six checks.
1. Is everyone's attendance complete?
Include night shifts, rotating shifts, and any overtime already approved by a supervisor. Clear pending approvals before closing the cycle.
2. Is every leave record that affects pay up to date?
Sick leave beyond entitlement, unpaid leave, and late-approved leave all need to land in this cycle — not the next one.
3. Does the social security base match this year's ceiling?
The wage ceiling used for the calculation can change yearly. Anyone recently promoted or newly eligible needs a fresh base, not last year's figure carried over.
4. Is withholding tax calculated from the correct year-to-date figure?
Especially in a month with a bonus or unusual overtime — the full year-to-date earnings need to be recalculated, not just that one month's salary.
5. Are new hires and mid-month resignations pro-rated correctly?
Both pay and social security entitlement should be cut by actual days worked, not rounded to a full or zero month.
6. Do employees see their payslip 1–2 days before the actual transfer?
Give them a window to flag anything before the money moves — fixing it after is always messier.
