Pay records are payroll-related documents and database entries that capture employee compensation information, such as salary, wages, tax details, bank account data, deductions, and payment history. Because they often combine personal identifiers with financial information, they are treated as sensitive records and usually protected by strict access controls.
In cyber security, pay records matter because attackers can use them for identity theft, fraud, social engineering, and extortion. Ransomware and data-leak groups often target payroll systems to increase pressure on a victim, since disclosure can expose employees and create legal or compliance risk. Defenders reduce exposure by limiting who can access payroll systems, logging all access, encrypting stored records, and segmenting payroll data from less sensitive business systems.