The short answer
Approve payroll inputs before calculating, and keep accrued pay separate from actual payments. Apply the current SAM and GPM313 rules to the appropriate records rather than copying one period into both reports. Close calculation, submission and payment tasks with their own evidence.
Close the input list before calculating
Ask the client to confirm starters, leavers, agreed salary changes, working time, leave, sickness and other variable items. Give the confirmation a cut-off and name the person authorised to approve it. A forwarded chat message is not a dependable record of a salary change when several versions exist.
Keep the original instruction, its effective date and the approval with the payroll period. If an input arrives late, label it as an exception and let the payroll reviewer decide how to handle it. Never silently reuse last month's allowances or assumptions because the client has not replied.
Keep accrual and actual payment separate
The Sodra SAM page gives a following-month filing anchor for accrued pay and contributions. VMI's GPM guidance distinguishes GPM313 reporting from GPM payment. Both sources were checked on 6 October 2026.
Separate records to maintain
| Record | What it proves | Owner |
|---|---|---|
| Approved payroll inputs | What the client instructed for the period | Client approver |
| Payroll calculation | Accrued amounts and calculation assumptions | Preparer and reviewer |
| Payment register | Actual date and amount paid to each person | Client, checked by accountant |
| SAM / GPM313 acknowledgements | Which reports were submitted and processed | Submitting accountant |
| Contribution / tax payment evidence | Which liabilities were paid | Authorised payer |
For example, October salary paid in November should not be treated as an October cash payment merely because the payroll calculation is dated October. Obtain the actual payment date before preparing payment-based reporting. Split salary payments require their own treatment; the general GPM timing rule is not enough to resolve every instalment case.
Review totals and changes before release
Monthly payroll control
Monthly payroll control
- Reconcile headcount to starters and leavers.
- Compare gross pay and deductions with the prior period; explain changes.
- Check variable inputs against approved time and leave records.
- Review the current rules and settings for the actual employees.
- Match net payments to the payment register without confusing accrual month and cash month.
- Save the approved calculation and final report acknowledgements.
This checklist is a workflow, not a payroll calculator. It deliberately does not prescribe tax rates, NPD or a universal contribution rate. Those depend on the person, arrangement and current rules. Use the payroll system and a qualified reviewer for the calculation.
Make the client approval usable
Payroll approval request
Payroll approval request
SubjectConfirm {period} payroll inputs by {date}
Hello {name}, please confirm the attached changes for {period}: starters/leavers, salary changes, working time and leave. Please list any missing or incorrect item before {date}. After review, we will send the payroll summary for approval. Please also confirm the planned salary payment date; we need the actual payment dates for the relevant tax reporting.
Do not put individual salary details in a message sent to a broad client distribution list. Use the agreed restricted channel and check recipients every cycle. The client's approval of a summary also does not prove the bank payments happened; obtain payment evidence afterwards.
Close the cycle with evidence
Set distinct tasks for calculation approval, SAM, GPM reporting and payments. Give each a substitute during leave. For a rejected report, retain the error and next action instead of marking the whole payroll cycle complete. Use the tax calendar plan to organise dates and capacity planning to reserve review time.
Questions
Do not assume so. Maintain accrual information and actual payment information separately and apply the current reporting rules to each.
No. Report acknowledgements and bank or authority payment evidence close different parts of the workflow.
About this article
Author: Claister
Published by Claister, the company building the accounting practice management software discussed on this website.
Design partner: Natalija Miadzelic
Tax review: Natalija Miadzelic · Accountant · Approved
Consulting an official source is separate from a qualified review of how a rule applies to a particular client.
Editorial policySources cited in this article
- Sodra SAM pagePage consulted ·
- VMI's GPM guidancePage consulted ·
Dates below describe recorded source consultation, not professional approval. Sources without a recorded date are listed without one.
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