Which document is most likely used to verify hours worked by employees for payroll processing?

Which document is most likely used to verify hours worked by employees for payroll processing?

• A. Time cards
• B. Invoices
• C. Bank statements
• D. Pay stubs

Answer: (A)

Capturing and verifying hours worked is essential for accurate payroll. Time cards provide the official record of hours an employee actually worked in a pay period, including regular hours and overtime, and are typically filled out by the employee and approved by a supervisor. This makes them the authoritative source used to calculate gross pay and ensure accuracy before payroll processes the wages.

Invoices are for payments to vendors or service providers, not to employees. Bank statements show the movement of money in and out of accounts, not the specifics of hours worked. Pay stubs reflect what has already been paid after payroll processing, not the raw hours that led to those payments. So time cards are the most appropriate document for verifying hours.