Portfolio material · Vela RH is a fictitious company
Payroll close checklist
22 checks to close the month without rework. Pay period: ____ / ______ · Owner: __________________________
1Before closing Up to 3 business days before
- The month's time tracking closed, with adjustments and overtime approved by managers
- Hours bank checked: balances and hours about to expire
- The month's hires with complete records and prorated salary
- Terminations with notice, vacation and prorated 13th salary calculated
- Leaves and medical certificates entered (illness, leave)
- This month's and next month's vacations entered
- Changes to salary, role and schedule recorded
2Benefits and deductions Up to 2 business days before
- Transportation voucher: deduction of up to 6% of base salary checked
- Meal voucher and health plan: the month's enrollments and dependents
- Alimony, payroll-deducted loans and other deductions
- Variables: commissions, premiums, bonuses and allowances
3Check Closing day
- Mismatches reviewed one by one, with the reason logged
- Comparison with the previous month: anyone who varied by more than 10% has an explanation
- Each person's net pay is above zero and consistent
- Payroll taxes (FGTS and INSS) checked in the pay period summary
4After closing Up to payment and the following days
- Payslips sent and reading tracked
- Payment by the 5th business day of the following month (CLT, art. 459, § 1)
- eSocial periodic events sent by the deadline in the current calendar
- FGTS Digital and DCTFWeb checked and paid by the due date (usually the 20th)
- The pay period file sent to the accountant
- The month's open items noted for the next close
- Payroll closed and archived with the adjustment history