Payroll Processing Checklist

Before the run

• Collect timesheets and overtime
• Process starters and leavers
• Apply tax code notices
• Check statutory payments (SSP, SMP, SPP)
• Confirm pension contributions

The run

• Process the payroll
• Review variance against last period
• Produce payslips
• Obtain client approval

After the run

• Submit FPS to IRS on or before payday
• Submit EPS where required
• Upload pension contributions
• Send payment schedule to client
• File payroll reports