Labour recording and payroll functions

Labour and payroll controls distinguish employee-authorisation records, attendance, job activity and wage calculation. Personnel records establish legitimate employees and approved terms; timekeeping records attendance; job records allocate effort; payroll calculates earnings and deductions. The exact departmental structure can vary, but appropriate separation, approval and reconciliation reduce errors and unauthorised payments. An accounting system should connect the records without assuming that one document proves all aspects of the payroll.