You may be highly attentive in spotting mistakes. Still, your payroll recording may contain errors, especially if you run a venture with hundreds of employees.
When the pay date ends, compute the gross earnings of all employees.
Check the employees' hours and the rate of pay for the calculation chore.
Also, consider shift differentials, overtime, and other practices in place.
Computer and deduct taxes, garnishments, benefits premiums, and other deductions and/or withholding.
Finally, withhold from the wages and compute the next pay.
After processing payroll, pay federal and state payroll taxes. Don't lag behind in this respect. If you do so, you'll have to bear late filing penalties and fines.