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Because they are set up under deadline. The go-live date is a pay date, so the configuration is done in a fortnight and the first thing anyone verifies is the payslips people receive.
Errors here are unusually costly. An underpayment is a serious matter for the person, and both under and over payments take months to unwind.
Entities and their statutory registrations first, then pay calendars, then salary structure and components, then the people. Do not enter a single person before the components exist.
Opening balances last, and only once components are proven — year-to-date figures against a wrong structure are worse than no history.
Two minimum, reconciled line by line.
A quiet month, ideally at the start of a tax year.
As few people as possible, with a second approver on the run.
Half an hour with your own data usually saves reading three of these. The guides will still be here afterwards.