The document discusses common payroll mistakes made by employers including making unauthorized deductions from final paychecks, misunderstanding rules for garnishments and other deductions, issuing final pay in an untimely manner which can impact quarterly and annual tax reports, incorrectly handling employee W-4 forms, and failing to comply with new hire reporting requirements within 20 days of hire. It emphasizes that employees rarely forgive payroll mistakes and that employers should follow the golden rule of payroll compliance.