# Payroll Processing Checklist

Provided free by Tickin (tickin.pro). Work through each phase in order for every pay cycle.

## Gather inputs

- [ ] Confirm the pay period start and end dates and the target payment date.
- [ ] Finalize attendance and timesheets so all worked hours are recorded and approved.
- [ ] Finalize leave for the period (paid, unpaid, sick) and reflect it in worked hours.
- [ ] Collect and approve any overtime, shift differentials, and on-call hours.
- [ ] Add new hires, remove leavers, and update any changes to pay rates or bank details.
- [ ] Gather one-off items: bonuses, commissions, reimbursements, and advances or loans.

## Calculate

- [ ] Calculate gross pay for each employee from base salary plus approved overtime and extras.
- [ ] Apply statutory deductions such as income tax and mandatory contributions at current rates.
- [ ] Apply other deductions: insurance, retirement or pension, loan repayments, and garnishments.
- [ ] Calculate employer contributions and any allowances or benefits in kind.
- [ ] Confirm net pay for each employee (gross minus total deductions).
- [ ] Total the run and check it against last period and the approved budget for large swings.

## Review and approve

- [ ] Spot-check high earners, new joiners, and leavers line by line for correct amounts.
- [ ] Verify no duplicate, missing, or zero-net payments appear in the run.
- [ ] Reconcile total gross, deductions, and net against your ledger or control totals.
- [ ] Have a second person review and sign off before any money moves.
- [ ] Confirm bank account details and payment amounts before releasing the batch.

## Pay and file

- [ ] Submit the payment batch so staff are paid on or before the payment date.
- [ ] Generate and distribute payslips showing gross, deductions, and net pay.
- [ ] Remit tax and statutory contributions to the relevant authorities by their deadlines.
- [ ] File required returns and reports for the period on time.
- [ ] Archive the payroll register, approvals, and payslips for your record-retention period.
- [ ] Note any issues or corrections to carry into next month's run.