Accuracy is a process
Most payroll errors are not arithmetic. They come from wrong inputs, late changes and unexplained differences. Controls around the calculation matter more than the calculation.
Controls that work
- Compare each run with the previous month and investigate large changes
- Lock inputs by a cut-off date and handle later changes as adjustments
- Run a simulation before the real run
- Require a second person to approve
- Reconcile payments with the payroll after the run
Keep an audit trail
Know who changed a salary, when, and why. If a finalised run is wrong, correct it by reversal and a new run so the history stays honest.
Check statutory settings
Whenever a tax or contribution notification changes, update the settings with an effective date and review a sample payslip.