Which payroll control addresses procedures for starters and leavers?

Which payroll control addresses procedures for starters and leavers?

• A. Contract of employment kept
• B. Procedures for starters and leavers
• C. Timesheets validated and approved
• D. Restricted access to records

Answer: (B)

Onboarding and offboarding processes ensure payroll records reflect current staff and prevent errors like paying someone who has left or missing a new starter’s pay. The procedures for starters and leavers explicitly cover how new employees are added to the payroll—collecting the right information, assigning correct tax codes, salaries, and benefits—and how leaving employees are removed—processing final payments, stopping benefits, and terminating system access. This direct alignment with initializing and closing payroll records is why this control best addresses the question. Other controls touch on related areas (evidence of terms, hours worked, or data access), but they don’t specify the procedures for bringing people in and removing them from payroll.

Onboarding and offboarding processes ensure payroll records reflect current staff and prevent errors like paying someone who has left or missing a new starter’s pay. The procedures for starters and leavers explicitly cover how new employees are added to the payroll—collecting the right information, assigning correct tax codes, salaries, and benefits—and how leaving employees are removed—processing final payments, stopping benefits, and terminating system access. This direct alignment with initializing and closing payroll records is why this control best addresses the question. Other controls touch on related areas (evidence of terms, hours worked, or data access), but they don’t specify the procedures for bringing people in and removing them from payroll.