A useful review connects amounts to their source and explains relevant changes. The same approach works whether payroll is processed internally or by a provider.
Start with employees and changes
Compare the current employee list with the previous period. Identify starters, departures and changes to employment conditions. Check effective dates and supporting records for each movement. A headcount difference may be correct; it needs an explanation.
Then review payment-related information, including bank details and recorded advances. An accurate payment file needs validated destination data as well as an accurate calculation.
Look for exceptions, not just totals
| Signal | What to review |
|---|---|
| Net pay changes without a salary adjustment | Commissions, incidents, advances and deductions |
| Unusually low or negative net pay | Duplicate entries, periods and adjustment treatment |
| A pay element appears twice | Source, identifier and report version |
| A new starter receives a full month's pay | Start date and calculation period |
| Total payroll rises without new employees | Salary changes, variables and exceptional payments |
These are review signals, not automatic proof of an error. Do not change an amount simply to make it match the previous month.
Separate deductions from employer contributions
Confusing the two can distort both net pay and recorded employment cost. For example, SUNAT states that the EsSalud contribution is the employer's responsibility. It should not be treated as an ordinary employee deduction. Source: SUNAT on EsSalud declarations and payments.
Document each pay element, the basis used and its applicable treatment. Resolve uncertainty before approval; changing a spreadsheet label does not resolve a classification question.
If payment has already occurred, record the incident
Do not silently replace the approved version. Retain the original calculation and document what happened, who is affected and the proposed correction. Review the calculation, payment, payslip and any affected filings separately. Correcting an internal file does not demonstrate that all other stages have been corrected.
Any recovery of an overpayment or later deduction requires a review of the circumstances and supporting basis. Do not automate it as a universal remedy. Where a filing is affected, confirm the applicable procedure with the person responsible for submitting it.
Finish with a clear approval record
Record who reviewed the differences, which observations were resolved and which version was approved. A consistent period and version identifier can follow the related deliverables without multiplying conflicting files.
For upstream prevention, use the monthly payroll close checklist. If issues recur around commissions and bonuses, review the guide to variable compensation inputs.
