Before processing
- Attendance period locked and regularisations closed
- Leave without pay finalised and approved
- New joiners, exits and transfers updated in the master
- Salary revisions and arrears approved in writing
- Variable pay, incentives and overtime inputs received
- Reimbursement claims approved within the cut-off
- Loan and advance recovery schedules confirmed
Validation
- Month-on-month variance report reviewed line by line
- Zero-net and negative-net cases investigated
- New bank account changes verified against a second source
- Statutory deductions recomputed and reconciled
- Tax projections refreshed for every employee
Approval and disbursement
- Payroll register approved by the authorised signatory
- Bank advice generated and matched to the register total
- Payment confirmation received and filed
- Payslips published to employees
After payroll
- Statutory challans prepared and paid within due dates
- Accounting entry posted with cost-centre split
- Exceptions logged with root cause for the next cycle
- Period locked so no retrospective edits are possible
This resource is shared for general guidance. Rules, rates and due dates change and vary by state and establishment — confirm the current position with your advisor before acting on it.
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