The payroll cut-off date is the last day attendance, leave and other pay-affecting changes get captured before a pay run locks in. Anything that happens after it usually rolls into the next cycle rather than the current one.

How it relates to the actual pay date

A common structure sets the cut-off somewhere between the 20th and 25th of the month, giving payroll a window to process attendance, LOP, reimbursements and any last-minute changes before salaries go out, typically on the 1st or 7th of the following month. That gap, usually 5 to 10 days, is what actually lets payroll be processed accurately rather than rushed on the last day of the month.

Frequently asked questions

Does the cut-off date affect the salary month it’s paid for?

Not the label, just the data captured. A cut-off on the 25th of a month still produces that same month’s salary; it just means changes after the 25th get carried into the next cycle instead.

What happens to a resignation submitted right at the cut-off?

Depends on the specific last working day relative to the cut-off, and this is exactly the kind of timing detail that matters for full and final settlement under the current 2-working-day wage payment rule.

See how payroll processing fits together in our guide to the HR and payroll compliance calendar.