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Payroll assurance diagnostic

A scoped review that tests whether payroll correctly applies the relevant modern award or enterprise agreement.

The diagnostic gives a board or executive team tested evidence on whether payroll correctly applies a modern award or enterprise agreement, without committing the organisation to a full back-pay review at the outset.

It is designed for organisations that need to support an assurance to the board, prepare for a new payroll system or respond to a concern about how an instrument has been applied.

Each diagnostic covers one award or enterprise agreement, one employee group and one defined pay period. The scope is agreed at the outset so that the review answers the assurance question raised by the board.

  1. Scope. We confirm the instrument, employee group, review period and the assurance question to be answered.

  2. Interpretation. We review the instrument and its history and document the pay rules it creates.

  3. Site practices. We develop an in-depth understanding of how work actually occurs at each site, including relevant rosters, working arrangements and workarounds. This informs the comparison of intended rules, actual practice and system operation within the agreed scope; it is not a blanket guarantee or a full audit.

  4. Testing. We test the payroll configuration and actual pay records for the period against those rules.

  5. Reporting. We report the findings, calculations, exceptions register and remediation plan, with a board paper summarising the outcome.

  • A schedule of the pay rules tested, each referenced to the relevant clause
  • Calculations set out in a form that can be independently checked
  • A register of every exception identified
  • A remediation plan and a board paper summarising the findings

The diagnostic tests a sample and is not a full back-pay reconciliation. Where exceptions are identified, the report sets out the scope that a full review would need to cover.

The diagnostic can be extended to test the calculation of superannuation on qualifying earnings and the timeliness of contributions since Payday Super commenced on 1 July 2026.