Payroll Processing

A specialized service managing employee wage calculations, payroll distribution, and reporting, ensuring accurate tax withholdings and regulatory compliance. It may also include handling employee benefits administration.

[
Code
PS0026
]
[
Name
Payroll Processing
]
[
Version
1.0
]
[
Category
Professional & Advisory Services
]
[
Created
2025-03-14
]
[
Modified
2025-04-02
]

Related Techniques

  • Criminals funnel illicit money into loan repayments through payroll deductions, blending it with legitimate wage transactions.
  • The structured nature of payroll cycles helps camouflage suspicious payments, reducing red flags by mimicking ordinary compensation processes.
  • Facilitate fictitious or inflated payroll records, disguising illegal proceeds as wages for coerced labor.
  • Allow traffickers to underreport wages or create phantom employees, making forced labor appear like legitimate employment expenses.
T0058.001
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  • Criminals can falsely record withheld or underpaid wages as legitimate payroll disbursements, making it appear that employees are being paid in full.
  • By commingling illicit proceeds with genuine employee wage payments, perpetrators disguise the origin of funds, reducing suspicion and complicating audits.
  • Insert ghost employees into official wage distribution systems, funneling illicit funds back to criminals as purported salaries.
  • Inflate legitimate employees’ wages to disguise additional proceeds as standard payroll expenses.
  • Criminals or collusive employers may falsify or inflate wage records to qualify for larger unemployment insurance payouts.
  • Misstated employment histories and earnings data help mask ineligibility, boosting fraudulent benefit claims.
  • Criminals set up or manipulate payroll systems to generate official-looking pay stubs for fictitious employees.
  • Submitted records inflate or fabricate wage histories, qualifying bogus employees for unemployment benefits.
  • Automated or third-party payroll solutions reduce scrutiny of unusual or repetitive payroll data, easing the path for fraudulent claims.
  • Underreport employee wages or omit entire payroll lines, reducing payroll tax obligations.
  • Generate ghost employees or manipulate timesheets to funnel untaxed funds under the guise of legitimate payroll expenses.
  • Issue official payroll records reflecting fewer employees or lower wages than actually paid.
  • Enable systematic underreporting of withholdings and tax liabilities while still disbursing funds to workers, concealing the real payroll base.