Research question
Which timekeeping exceptions best explain payroll preparation workload?
What the sources establish
The Department of Labor lists the hours and wage records covered employers must preserve under the FLSA. IRS employment-tax guidance connects wages to reporting and deposit duties. Together, the sources show why an unresolved time record can affect both payroll preparation and retained evidence.
Operational analysis
Count missing punches, overlapping entries, unapproved overtime, leave mismatches, manager responses, and corrections received after cutoff. Measure first-pass acceptance and reviewer minutes by exception type instead of using employee count as the only capacity estimate.
Staffing boundary
Payroll coordinators can collect approved time records and maintain a correction queue. Managers and payroll owners retain responsibility for time approval, wage treatment, tax reporting, and final payroll release.
Conclusion
The useful capacity signal is a recurring exception queue with measured handling time and a named reviewer. Payroll coordinators can collect approved time records and maintain a correction queue. Managers and payroll owners retain responsibility for time approval, wage treatment, tax reporting, and final payroll release.