What access controls matter for payroll in a microbusiness?

The founder and external payroll provider both need information. How should responsibilities be split?

Source and scope: My Business Path prepared and reviewed this general guidance as a practical starting point. It is not advice tailored to your circumstances. Check the linked official source before acting. NCSC: Small Business Guide

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My Business Path starting point

Use named least-privilege access, secure transfer, approval of changes and payments, MFA, audit trails and prompt leaver removal. Document who answers employee and HMRC queries.

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