Define the records, responsibilities and review steps before the first pay run.
Set the operating calendar
Identify the pay frequency, payday, timesheet cut-off, review date and the person authorised to approve. Decide how late changes will be handled and how approvals will be recorded.
Organise employee inputs
Prepare a secure employee record that brings together employment terms, approved pay details, relevant identifiers, applicable declarations and the information needed for payment. IRD's first-time employee guidance covers the BIR number and TD1 process.
Agree a handover and first-run check
Document the opening position and any payroll already processed in the year. Reconcile the information before the new process begins. Give the first run a specific review step and a named approver.
Keep a simple evidence trail
Retain the approved inputs, final payroll summary, payslips and submission or payment evidence in the agreed record system. Record corrections in the period where they were made and explain the reason.
General information for a business discussion. Confirm official requirements and obtain advice appropriate to your circumstances.