What is the first step in completing payroll?

The first step in completing payroll involves balancing the top and bottom blocks. This step is crucial because it ensures that all the information entered into the payroll system is consistent and accurate before any calculations are made. When the top blocks (which typically represent gross pay, deductions, and other payroll elements) and the bottom blocks (which may summarize total amounts) are balanced, it indicates that your entries are aligned, minimizing the risk of mistakes in subsequent calculations.

Balancing serves as a quality control measure, making sure that any data discrepancies are identified early in the payroll process. By starting with a balanced approach, payroll professionals can proceed confidently to the next steps, such as calculating total hours worked, checking employee files, or issuing payments. Thus, this foundational step is essential for an effective and accurate payroll process.