1. Agree the total wages and salaries expense per the payroll control account to the general ledger and the financial statements: completeness and presentation
2. Cast the monthly payroll listings to verify the accuracy of the payroll expense: accuracy
3. Recalculate the gross and net pay for a sample of employees and agree to the payroll records: accuracy
4. Select a sample of joiners and leavers, agree their start/leaving date to supporting documentation, recalculate that their first/last pay packet was accurately calculated and recorded: completeness, occurrence, accuracy
5. For salaries, agree the total net pay per the payroll records to the bank transfer listing of payments and to the cashbook: occurrence
6. For cash wages, agree that the total cash withdrawn for wage payments equates to the weekly wages paid plus any surplus cash subsequently banked: completeness, occurrence
7. Agree the year-end tax liability to the payroll records and subsequent payment to the post year-end cash book: occurrence
8. For a sample of individuals, agree the amount per the payroll listing to the personnel records, and timesheets if applicable: accuracy