1. Employer and pay-period context
- Employer legal or working name.
- Pay-period start and end dates.
- Pay date.
- Payroll frequency or schedule.
- Run reference or internal identifier.
- Client approver or preparer where useful.
This information sounds basic, but it prevents one of the most common bookkeeping problems: receiving a correct report without knowing which period it belongs to or whether it is the final version.
2. Payroll register
The handoff should include an employer-level register showing the employee-by-employee payroll result. Gross pay, taxes, deductions, net pay, and relevant YTD values should tie to the same completed snapshot used for employee statements.
3. Funds or cash summary
Provide a concise view of the amounts represented by the run. The bookkeeper needs to understand the difference between net wages, employee withholding, employer-side liabilities, and any amounts that still need to be paid or remitted outside the record-preparation system.
4. Employee statements or pay records
Individual statements help the reviewer trace a questioned amount from the employer register down to the employee level. They should not be the only payroll record the bookkeeper receives, because reconstructing the employer totals from separate PDFs is inefficient and error-prone.
5. Structured data where possible
CSV or spreadsheet-ready data can make reconciliation faster, especially when the bookkeeper needs to sort by employee, compare periods, or map payroll values into an accounting workpaper. Structured data should agree with the PDF record, not represent a separate draft.
6. Exceptions and adjustments
- Manual corrections made during the run.
- Off-cycle or retroactive amounts.
- Bonus or commission treatment.
- New hires or terminations.
- Changes to deductions or withholding setup.
- Anything the preparer wants the reviewer to investigate.
7. Status of downstream responsibilities
The handoff should make clear whether employees have actually been paid, whether payroll taxes have been deposited, and whether returns or wage reports have been filed. Do not let a prepared funds summary imply that money moved when it did not.
8. Approval trail
For client work, keep a practical record of who reviewed or approved the payroll. This does not need to become a complex enterprise workflow; even a dated approval note tied to the final run can prevent later uncertainty about which version was authorized.
Quick FAQ
Should a handoff include employee Social Security numbers?
Only include sensitive identifiers when genuinely necessary and protect them appropriately. Many reconciliation workflows can use names or internal IDs instead of exposing full SSNs.
Is a payroll register enough by itself?
It is the core employer-level record, but a strong handoff also includes context, employee support, exception notes, and a clear status for payment and tax responsibilities.
Should the handoff be PDF or spreadsheet?
Both can be useful. PDF supports human review and archival; structured CSV supports analysis and reconciliation. The ideal handoff keeps both tied to the same completed payroll snapshot.
LeoFolio pathway
Working with recurring small-business clients? Explore LeoFolio for Bookkeepers and the Pay Run workflow for reviewed payroll records and structured handoff files.
Source notes for editorial verification
- IRS — Employment tax recordkeeping
- U.S. Department of Labor Fact Sheet #21 — FLSA recordkeeping
- IRS — Form 941, Employer’s Quarterly Federal Tax Return
- IRS — Outsourcing payroll and third-party payers