Start with approvals, reconciliations and a clear record of changes.
Make changes traceable
Record who requested a payroll change, its effective date and who approved it. Keep supporting information linked to the change so that a later query can be answered.
Separate preparation and approval
Where staffing allows, have a second authorised person review the payroll output. The review should focus on changes, unusual items and reconciliation to expected totals.
Reconcile and explain
Compare the payroll register, accounting entry and payment evidence for the period. Document differences and assign follow-up actions. An unexplained balance should remain visible until resolved.
Review access
Check who can view employee information, amend records and approve outputs. Remove access that is no longer required and agree a secure method for handing over information. These are operational suggestions, not a certification of control effectiveness.
General information for a business discussion. Confirm official requirements and obtain advice appropriate to your circumstances.