When testing a payroll business continuity plan, all of the following tasks are critical to issuing payments to employees EXCEPT:
A payroll business continuity plan (BCP) is designed to ensure payroll processes continue during a disruption. Critical tasks include validating system access, creating ACH files, and printing paychecks. Adding a new cost center is NOT critical to issuing payroll, as it primarily affects financial reporting rather than payment processing. Payroll.org recommends focusing on system access, banking functions, and ensuring payroll runs smoothly.
Payroll.org, Business Continuity and Disaster Recovery Guidelines
IRS Publication 15 (Employer's Tax Guide)