Before a payroll run, reconcile the employee list, approved changes, time and leave inputs, variable items and payment details. Make unresolved exceptions visible early enough for the responsible person to resolve them. A successful software calculation does not prove that the inputs were correct.
This Singapore payroll checklist concerns input control. It does not calculate statutory contributions, overtime or individual entitlements. Check current applicable rules and the employee’s actual circumstances through the responsible payroll process.
1. Confirm the population and pay period
Check which employees belong in the run and the exact period covered. Reconcile joiners, leavers and relevant status changes with approved records. Do not rely only on the previous month’s list.
For each change, confirm the effective date and responsible approval. A person appearing in a system does not establish that every payment setting is current. Keep exceptions identifiable so the reviewer can distinguish a deliberate exclusion from an accidental omission.
2. Check approved pay changes
Review changes to salary or other recurring components against the authorised source and effective date. Confirm that the change applies to the intended employee and period. Avoid acting on an informal message whose authority is unclear.
Where a change is retrospective, route the adjustment through the approved calculation and review process. Do not blend it into the recurring amount without explanation. The person reviewing the run should be able to identify what changed and why, without searching through unrelated correspondence.
3. Reconcile time and leave inputs
Confirm the final approved records and identify missing submissions or corrections. Compare the period and employee identifiers with the payroll run. Keep the factual record separate from the decision about applicable pay treatment.
Do not assume every employee has the same overtime, leave or attendance treatment. Use the appropriate rules and authorised configuration. If information is incomplete, escalate for timely resolution rather than entering a convenient estimate that later appears to be a confirmed fact.
4. Validate variable payments and deductions
Check each item’s purpose, amount, period and supporting approval. Distinguish recurring components from one-off adjustments so an item does not accidentally repeat. Confirm that deductions are handled under the applicable rules and authority.
For commission, refer to the actual plan and eligibility record rather than an unsupported total from a sales conversation. Use the commission-pay questions guide to understand common ambiguities, while applying the organisation’s actual terms and current requirements.
5. Verify payment-detail changes through the approved route
Treat changes to payment details as a separate controlled process. Confirm the request through the organisation’s established verification method and ensure the correct authorised person approves it. Do not rely solely on an unexpected email.
Keep sensitive information out of general payroll checklists and broad messages. Record that verification was completed in the approved location without unnecessarily duplicating account details. A correct salary calculation can still lead to a serious problem if payment instructions are changed incorrectly.
6. Compare totals and investigate differences
Review meaningful changes from the prior run and reconcile totals to the approved inputs. Explain differences such as joiners, leavers or one-off items rather than expecting every month to match.
An unchanged total is not proof of accuracy; two errors can offset each other. Inspect important individual exceptions as well as overall figures. Use a review method proportionate to the run and preserve enough evidence for the approver to understand the checks performed.
7. Confirm output, approval and unresolved items
Check that the intended run version is ready for the authorised approver and that unresolved items have named owners. Review the required payment and payslip outputs through the organisation’s process before release.
MOM’s itemised payslip guidance sets requirements for employees covered by the Employment Act. Consult the full guidance for applicable items and timing. This seven-point input checklist is not a complete compliance assessment or a replacement for qualified payroll review.
A fictional reconciliation example
The current draft total differs from the previous run. The preparer identifies one approved starter and one one-off adjustment, but a recurring allowance also changed without a matching source. The allowance is flagged for review before release. The explanation focuses on the actual difference rather than forcing the total to match last month.
A useful exception log
Record the employee identifier, item, period, missing evidence or discrepancy, decision owner and resolution status. Store detailed personal information only where authorised. Keep the approved run distinguishable from drafts.
Does payroll software remove the need for checks?
No. The result depends on correct inputs, configuration and applicable rules. Review the actual workflow.
Can I use this as a statutory calculation guide?
No. It is an input checklist. Verify current rates, coverage and calculations separately for the relevant circumstances.
For upstream records, see the timesheet approval checklist.
