payroll procedure

No it would be more than a mere list. Of course for a big company today most "personnel records" may be kept digitally on a computer - but imagine instead, in the HR department, there is a locked filing cabinet https://www.google.com/url?sa=i&url=https%3A%2F%2Fshredrightnow.com%2Femployee-records-business-keep%2F&psig=AOvVaw1OamKzsiU-iqA8GZFMkHny&ust=1627197327738000&source=images&cd=vfe&ved=0CAsQjRxqFwoTCLi22cmU-_ECFQAAAAAdAAAAABAJ Employee records will be filed alphabetically (for ease of finding) and as well as including "obvious" things like a signed employment contract and notifications of pay increases should include anything that authorises deductions from their pay - e.g. tax notice ("code" in the UK) or a court order to withold alimony, etc. Objective is to show the recipient of the pay to be a bona fide employee.