Payroll is the area where small errors compound fastest, because they repeat every single month and carry statutory deadlines attached.
The core obligations are PAYE deducted and remitted on the correct schedule, NSSF contributions for both employee and employer portions, and Local Service Tax where it applies. Each has its own deadline, and missing one is a penalty rather than a conversation.
Beyond remittance, the records matter. Employment contracts, payslips issued to every employee, and a payroll register that reconciles to both the general ledger and the bank. Auditors test this reconciliation early because it so often fails.
The most common failure we see is not fraud or negligence — it is a growing business still running payroll on a spreadsheet built when it had four employees.