Year End & Opening
Upload the payroll summary
Use the current payroll summary/template rather than building separate pension uploads. Pension and other payroll deductions belong in the payroll summary so the journal and control accounts are created from one payroll source.
Control accounts
Review wages, PAYE/NIC, pension and CIS control balances against the payroll/CIS records and actual payments. A payment coded to a control account should reduce the existing liability rather than create a second payroll expense.
Brought-forward payroll balances
Where PAYE, pension or wages liabilities exist at migration, include them in opening balances so later bank payments clear the brought-forward control rather than being posted as new current-period payroll cost.
Period-end check
Before finalisationPayroll summary agrees to the posted journal.PAYE/NIC and pension controls explain unpaid balances.CIS deductions/payments are reconciled where applicable.Bank payments have been allocated to the correct controls.