Preserve the old and new structures
Keep the previous components, revised components and authorised effective date. Do not overwrite historical records in a way that makes earlier payrolls appear to have used the new salary. Review which components actually changed instead of assuming every part moved by the same percentage.
Identify affected periods
List closed and open periods touched by the revision. Compare what was processed with what the approved revision requires under the organisation's calculation rules. Keep any resulting adjustment separate from the normal current-period amount so the reviewer can trace it.
Check for repeated adjustments
A prior-period difference should not be paid again when payroll is rerun. Record the adjustment reference, affected periods and approval. Review related deduction treatment through the appropriate payroll review process rather than applying a single assumption to every revision.
Worked example
A revision approved in one month may be effective from an earlier period. The reviewer needs the approval date, effective date and previously processed amounts to understand the adjustment.
Practical checklist
- Store approval and effective dates separately.
- Keep historical salary structures available.
- Use a traceable reference for each adjustment.