RECORD-KEEPING - THE IMPORTANCE OF ACCURACY 5.5 At its most simple level, the Human Resources administration function focuses on keeping basic employee records and making sure people are paid accurately and on time. In any organisation, no matter what its size, these types of records are fundamental not only to good administration but also to employee harmony. Where people are not paid, are paid incorrect amounts, where incorrect deductions are made for tax and National Insurance, this can lead to demotivated employees and a lack of confidence in administrative processes. There is also a need to ensure that the organisation complies with the basic legislative requirements for deduction of tax, payment of National Insurance and other statutory provisions such as sick pay, parental leave entitlements, maternity leave and payments and also deductions from payroll, for example county court judgements or trade union subscriptions. All organisations have a duty both legally and morally to ensure that these aspects are carried out correctly, accurately and efficiently for all of their employees.