This checklist organises coordination between HR, operations, accounting and the payroll processor. Adapt it to your payment dates and obligations; it is an operating method, not a statutory deadline calendar.
Before the cut-off: collect changes
Assign an owner to each information group:
| Information | Useful supporting record |
|---|---|
| Starters and departures | Approved list and effective dates |
| Salary changes | Approved conditions and applicable period |
| Attendance and exceptions | Consolidated report from each location |
| Commissions and bonuses | Calculation basis and responsible person's approval |
| Holidays and leave | Dates, type of absence and supporting information |
| Advances and other movements | Amount, date and identifiable reference |
Ask departments to confirm when they have no changes. Silence does not distinguish “nothing to report” from “report outstanding”.
Do not hold time-sensitive employment updates until the monthly close. For example, SUNAT requires a worker's T-Registro registration within the day services begin. Source: SUNAT's T-Registro employer obligations.
During calculation: control versions
Label submissions by period, date and version. If operations corrects a report, record what it replaces and what changed. A new amount without explanation may duplicate an item already included.
Choose one channel for observations and someone to consolidate replies. When several departments comment directly on different files, the payroll processor may receive conflicting instructions.
Before approval: explain material changes
Compare headcount, gross pay, deductions, net pay and employer cost with the previous period. They do not need to match, but relevant differences should be explained.
Illustrative example: if total remuneration rises without new hires, review pay increases, commissions and exceptional payments. A correct arithmetic total does not prove every item belongs in that month's payroll.
Approval should identify the reviewed version and any unresolved exceptions. Define how an open issue will be handled before payment rather than leaving it in an email without an owner.
Afterwards: retain a period file
Keep inputs, approvals, final calculations, deliverables and relevant completion records for the work performed. Track rejected payments and adjustments separately. Another person should be able to reconstruct the close without relying on the processor's memory.
With an external provider, agree what each party retains and how you can obtain the information. Outsourcing calculations still requires complete company inputs and the decisions that remain your responsibility.
Start with one period
Use the checklist for a single close, then record late inputs and recurring questions. Improve responsibilities and formats around those specific problems. Adding controls without a defined purpose can make the operation harder to manage.
Use this alongside the payroll error review and the explanation of T-Registro, PLAME and calculations.
