In payroll practice, what is generally the most appropriate first step when an employee fails to submit time records before the payroll deadline?

Introduction / Context:
This question tests practical judgement in payroll administration rather than pure calculation. Payroll deadlines are strict, and missing time records can affect employee morale, statutory compliance, and internal controls. A payroll professional needs to balance timely payment with accuracy and proper documentation, following clear company policy and labour law requirements.

Given Data / Assumptions:
- An employee has failed to submit time records before the published payroll cutoff time.
- The payroll team must still run payroll on time for the whole organisation.
- The organisation has basic policies that allow estimated hours with later adjustment, subject to supervisor confirmation and local law.

Concept / Approach:
Best practice is to communicate promptly with both the employee and the supervisor, attempt to obtain the missing information, and if that is not possible within the deadline, use a reasonable estimate according to company policy. Payroll should process pay to avoid hardship and then correct any difference in the next cycle. The process must be well documented to maintain audit trails and compliance. Options that punish the employee disproportionately or harm all staff by delaying payroll are not appropriate first responses.

Step-by-Step Solution:
Step 1: Eliminate any option that delays payroll for all employees, since this causes widespread problems and is rarely acceptable. Step 2: Eliminate extreme disciplinary actions, such as immediate termination, as a first step for a missed time entry. Step 3: Consider whether paying zero without communication is consistent with good practice and employee relations; it is not. Step 4: Option C, which combines communication, estimation under policy, and later adjustment, is the most realistic and professional approach.

Verification / Alternative check:
Consult typical payroll procedures manuals or HR best practice guides, which stress the importance of paying employees on time, communicating issues, and making retroactive corrections rather than holding back pay for process lapses. They also recommend involving the supervisor, who can validate the estimated hours. This guidance supports the selection of option C as the appropriate first response.

Why Other Options Are Wrong:
Option A, processing zero pay without communication, will almost certainly create grievances, may violate wage payment laws, and undermines trust. Option B, delaying the entire payroll, punishes all employees for one person omission and can harm the organisation reputation. Option D, immediate termination, is far too severe for a first offence and would normally require formal disciplinary procedures, not a unilateral payroll decision.

Common Pitfalls:
A common mistake is to think only in terms of rigid rules and not consider the human and legal consequences of withholding pay. Another pitfall is to forget that payroll decisions must be consistent, documented, and aligned with HR and legal policies. The best approach is usually a balanced one that ensures timely payment, protects the company from fraud, and allows for correction of honest mistakes in the next payroll run.

Final Answer:
The correct choice is Contact the employee and supervisor, estimate hours based on policy, process pay, and adjust in the next cycle if needed..