Field note
Leavers who still travel in the statutory interface
Termination in HR and termination in the contribution job are two different events in most payroll suites.
HR marks an employee as resigned. The last payslip is correct. Two months later the EPF file still carries a row because the interface job keys off a different status field, or off a date that was never entered on the statutory card.
The contribution is often a small residual, which is why it survives. KWSP or PERKESO then writes to the employer, and payroll spends a week reconstructing a leaver who already received their EA.
Our sample for this is simple: every termination in the period, matched to the next two statutory files. Any name that still appears is a finding, even if the amount is a few ringgit. The control is completeness of the termination workflow, not materiality of the residual.
If you are changing suites, put this test in the parallel run. New systems repeat the same split between HR status and interface status unless someone maps both fields.