Which practice protects payroll privacy?

• A. Keep payroll data on personal devices
• B. Publish all payroll data to employees
• C. Email payroll details to all staff
• D. Limit access to payroll records

Answer: (D)

Controlling access to payroll records is essential for protecting payroll privacy. Payroll data include sensitive details like salaries, Social Security numbers, addresses, and benefits, so limiting who can view and handle this information reduces the risk of leaks, misuse, or identity theft. The best practice is to apply need-to-know access: use secure systems with role-based access controls, require strong authentication, keep activity logs, and store data on company-approved devices and servers. This approach helps ensure only authorized personnel—such as payroll staff and supervisors who need the information to do their jobs—can access it. In contrast, keeping data on personal devices, sharing it broadly, or emailing it to all staff would expose sensitive information and undermine privacy protections.