Free checklist template · Accounting

Payroll processing checklist

A payroll processing checklist is the set of checks a bookkeeper or payroll officer works through every pay run: collecting timesheets, entering changes, reviewing the draft, getting approval, paying staff and lodging what is due. Following the same steps each time catches errors before staff are paid the wrong amount.

Updated November 2026 · PDF, Word and CSV · Free to use, don’t resell

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Checklist template

Check this template against your local regulations and your own policies before you use it.

Business
Location
Date

Pay run

Every pay run, before the payment cut-off

Done	Task	Time	Initials
Collect
	Collect approved timesheets and rosters for the period
	Collect approved leave requests and sick leave notes
	Collect new starter forms, tax declarations and bank detailsVerify any change of bank details by phone, never by email alone.
	Note terminations, pay rises and allowance changes
Process
	Enter new starters, leavers and pay rate changes
	Enter hours, overtime, allowances and leave taken
	Calculate final pay for any leaver, including unused leave
Review
	Compare the draft pay run with the last one and explain big differences
	Check tax withheld and retirement contributions look right
	Check no one is paid below the minimum rate for their award or agreement
	Get the pay run approved by the client or managerKeep the approval with the pay run.
Pay and file
	Upload the payment file and check the total matches the approved pay run
	Send payslips to every employee
	File the pay run with the tax authority if your system requires it
	Record the payroll journal in the accounts

Completed by
Checked by (manager)
Date
Notes

Common questions

What should a payroll checklist include?

Collecting timesheets and changes, processing them, reviewing the draft against the last pay run, getting approval, paying staff, sending payslips and lodging any filings. Each step is ticked before the payment file is released.

Who should approve a pay run?

Someone other than the person who prepared it, usually the client’s owner or manager. A second person checking the totals and any unusual changes is the best protection against errors and fraud.

How do you stop payroll bank detail fraud?

Never change an employee’s bank details on the strength of an email. Call the employee on a number you already hold to confirm the change, and record that you did.

Payroll processing checklist

Pay run

How to use this template

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Assign and schedule

Keep the record

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Common questions

What should a payroll checklist include?

Who should approve a pay run?

How do you stop payroll bank detail fraud?

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