Payroll Operations Platform
Guam payroll with exact cents and a paper trail that survives audits.
A payroll operations platform for a Guam bookkeeping firm that runs payroll for ~89 small businesses, previously on Excel. Pay periods move through an explicit state machine into frozen, hash-stamped approval snapshots; every tax obligation is born knowing where it goes, and quarterly filings reconcile three ways before they're worksheets.
The problem
A firm processing payroll for dozens of Guam businesses ran on spreadsheets, where a mistyped cell becomes a mis-filed quarterly return, and where Guam's split tax destinations (federal FICA, local withholding) are easy to get subtly wrong.
The system
Encode the rules as versioned data, compute in exact cents, freeze what was approved, and make every filing reconcile against the ledger before it can exist. The client firm keeps control; the system provides proof.
Verified numbers
- 36
- Golden calculation tests
- ~89
- Businesses on the client's book
hand-computed against IRS Pub 15-T
migrating from Excel
Only independently supportable figures appear here.
Inside the system
- Pay-period state machine: 17 explicit states from open to filed
- Exact-cent calculation engine: integer cents, zero hardcoded tax numbers
- Versioned tax-rule data with verification status on every value
- Frozen approval snapshots, hash-stamped for tamper evidence
- Guam-correct obligations: federal FICA and local withholding never mixed
- Deposit tracking with client confirmation numbers
- Three-way quarterly reconciliation before filing worksheets
- Exception queue where blockers structurally stop finalization
- Check-stub generation: single and print-all
- Append-only audit log
