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Avoid getting scammed by fake "Payroll Sheet" emails

Also Known As: "Payroll Sheet" phishing email
Damage level: Medium

What kind of email is "Payroll Sheet"?

Upon reviewing the "Payroll Sheet" email, we determined that it is spam. The letter claims to include access to a payroll sheet, which the recipient is requested to review and approve. However, by attempting to do so – the user is redirected to a phishing website that targets email account log-in credentials.

Payroll Sheet email spam campaign

"Payroll Sheet" email scam overview

The scam email with the subject "Please Review and forward for approval" (may vary) asks the recipient to review "Payroll _sheet.2024 Copy". The payroll must be approved before the listed date. Failure to do so can result in delayed payments. The spam letter is signed off by human resources/ payroll management.

As mentioned in the introduction, all the information provided by this email is false, and this mail is not associated with any legitimate entities.

The goal of this letter is to lead recipients to a phishing site that requires their email account log-in credentials to be provided for access. This fake webpage records the entered information and sends it to scammers.

Cyber criminals are particularly interested in emails, as they may contain sensitive data and are typically used to register other accounts/platforms. To elaborate some on the potential risks, work email accounts can include trade secrets, confidential company information, personal details of employees and clients, financial data, etc.

Furthermore, through a hijacked email – cyber criminals might be able to gain access to linked content. To expand upon the possible misuse, scammers can steal the identities of social account owners (e.g., emails, social networking, social media, messengers, chats, etc.) and ask the contacts/friends/followers for loans or donations, promote scams, and spread malware by sharing malicious files or links.

Finance-related accounts (e.g., online banking, money transferring, e-commerce, digital wallets, etc.) can be used to make fraudulent transactions and online purchases. What is more, any sensitive/compromising content found on data storage platforms could be used for blackmail or other nefarious purposes.

In summary, by trusting an email like "Payroll Sheet" – users may experience severe privacy issues, financial losses, and even identity theft.

If you have already provided your log-in credentials to scammers – change the passwords of all potentially compromised accounts and inform their official support without delay.

Threat Summary:
Name "Payroll Sheet" phishing email
Threat Type Phishing, Scam, Social Engineering, Fraud
Fake Claim Recipient is requested to review and approve the payroll.
Symptoms Unauthorized online purchases, changed online account passwords, identity theft, illegal access of the computer.
Distribution methods Deceptive emails, rogue online pop-up ads, search engine poisoning techniques, misspelled domains.
Damage Loss of sensitive private information, monetary loss, identity theft.
Malware Removal (Windows)

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Phishing spam campaign examples

"Issue With The Billing Information", "LOTERIA NAVIDAD 2023", "Restore Incoming Messages", "Central Loteria Nacional Europa", and "Final Price" are just some examples of phishing emails we have inspected recently.

Aside from account passwords, spam of this kind commonly targets personally identifiable details and finance-related information. However, other types of scams are promoted through spam mail as well, and it is used to distribute malware.

How do spam campaigns infect computers?

Cyber criminals commonly use spam campaigns to spread malware. These emails/messages include malicious files as attachments or download links. The files come in various formats, e.g., documents (Microsoft Office, Microsoft OneNote, PDF, etc.), archives (ZIP, RAR, etc.), executables (.exe, .run, etc.), JavaScript, and so on.

Merely opening such a file can be enough to trigger the malware download/installation process. However, some formats may require additional user interaction to initiate system infection chains. For example, Microsoft Office files need users to enable macro commands (i.e., editing/content), while OneNote documents require them to click on embedded files/links.

How to avoid installation of malware?

Treating incoming emails and other messages with caution is essential. Attachments or links present in suspect/irrelevant mail must not be opened, as they can be virulent. We recommend using Microsoft Office versions released after 2010 since their "Protected View" mode prevents automatic macro execution.

It must be mentioned that malware is not proliferated only through spam mail. Therefore, we also advise being vigilant while browsing, as fake and malicious online content usually appears genuine and harmless.

Another recommendation is to download only from official and verified channels. Additionally, all programs must be activated and updated using functions/tools provided by legitimate developers, as illegal activation tools ("cracks") and third-party updates can contain malware.

It is paramount to have a reputable anti-virus installed and kept updated. This software must be used to perform regular system scans and to remove threats. If you've already opened malicious attachments, we recommend running a scan with Combo Cleaner Antivirus for Windows to automatically eliminate infiltrated malware.

Text presented in the "Payroll Sheet" spam email letter:

Subject: Please Review and forward for approval

 

Annex  (1.1 )

 

Payroll _sheet.2024 Copy (Scanned by the Avast cloud killing engine)     Accessories preview


Updated_Payroll_sheet.2024.pdf  (232.30K)
Download to    open the    preview
 
You are to review and forward for approval before or on the 12th of January. failure to comply may cause delay in prompt release of upcoming payments.   


Thanks for your co-operation.
Human Resources | Payroll Manager

Screenshot of the phishing website promoted by the "Payroll Sheet" spam campaign:

Payroll Sheet scam email promoted phishing site

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Quick menu:

Types of malicious emails:

Phishing email icon Phishing Emails

Most commonly, cybercriminals use deceptive emails to trick Internet users into giving away their sensitive private information, for example, login information for various online services, email accounts, or online banking information.

Such attacks are called phishing. In a phishing attack, cybercriminals usually send an email message with some popular service logo (for example, Microsoft, DHL, Amazon, Netflix), create urgency (wrong shipping address, expired password, etc.), and place a link which they hope their potential victims will click on.

After clicking the link presented in such email message, victims are redirected to a fake website that looks identical or extremely similar to the original one. Victims are then asked to enter their password, credit card details, or some other information that gets stolen by cybercriminals.

Email-virus icon Emails with Malicious Attachments

Another popular attack vector is email spam with malicious attachments that infect users' computers with malware. Malicious attachments usually carry trojans that are capable of stealing passwords, banking information, and other sensitive information.

In such attacks, cybercriminals' main goal is to trick their potential victims into opening an infected email attachment. To achieve this goal, email messages usually talk about recently received invoices, faxes, or voice messages.

If a potential victim falls for the lure and opens the attachment, their computers get infected, and cybercriminals can collect a lot of sensitive information.

While it's a more complicated method to steal personal information (spam filters and antivirus programs usually detect such attempts), if successful, cybercriminals can get a much wider array of data and can collect information for a long period of time.

Sextortion email icon Sextortion Emails

This is a type of phishing. In this case, users receive an email claiming that a cybercriminal could access the webcam of the potential victim and has a video recording of one's masturbation.

To get rid of the video, victims are asked to pay a ransom (usually using Bitcoin or another cryptocurrency). Nevertheless, all of these claims are false - users who receive such emails should ignore and delete them.

How to spot a malicious email?

While cyber criminals try to make their lure emails look trustworthy, here are some things that you should look for when trying to spot a phishing email:

  • Check the sender's ("from") email address: Hover your mouse over the "from" address and check if it's legitimate. For example, if you received an email from Microsoft, be sure to check if the email address is @microsoft.com and not something suspicious like @m1crosoft.com, @microsfot.com, @account-security-noreply.com, etc.
  • Check for generic greetings: If the greeting in the email is "Dear user", "Dear @youremail.com", "Dear valued customer", this should raise suspiciousness. Most commonly, companies call you by your name. Lack of this information could signal a phishing attempt.
  • Check the links in the email: Hover your mouse over the link presented in the email, if the link that appears seems suspicious, don't click it. For example, if you received an email from Microsoft and the link in the email shows that it will go to firebasestorage.googleapis.com/v0... you shouldn't trust it. It's best not to click any links in the emails but to visit the company website that sent you the email in the first place.
  • Don't blindly trust email attachments: Most commonly, legitimate companies will ask you to log in to their website and to view any documents there; if you received an email with an attachment, it's a good idea to scan it with an antivirus application. Infected email attachments are a common attack vector used by cybercriminals.

To minimise the risk of opening phishing and malicious emails we recommend using Combo Cleaner Antivirus for Windows

Example of a spam email:

Example of an email spam

What to do if you fell for an email scam?

  • If you clicked on a link in a phishing email and entered your password - be sure to change your password as soon as possible. Usually, cybercriminals collect stolen credentials and then sell them to other groups that use them for malicious purposes. If you change your password in a timely manner, there's a chance that criminals won't have enough time to do any damage.
  • If you entered your credit card information - contact your bank as soon as possible and explain the situation. There's a good chance that you will need to cancel your compromised credit card and get a new one.
  • If you see any signs of identity theft - you should immediately contact the Federal Trade Commission. This institution will collect information about your situation and create a personal recovery plan.
  • If you opened a malicious attachment - your computer is probably infected, you should scan it with a reputable antivirus application. For this purpose, we recommend using Combo Cleaner Antivirus for Windows.
  • Help other Internet users - report phishing emails to Anti-Phishing Working Group, FBI’s Internet Crime Complaint Center, National Fraud Information Center and U.S. Department of Justice.

Frequently Asked Questions (FAQ)

Why did I receive this email?

Regardless of any relevant details that they may include, spam emails are not personal. This mail is distributed in massive operations – therefore, thousands of users receive identical messages.

I have provided my personal information when tricked by this spam email, what should I do?

In case you have disclosed your log-in credentials – change the passwords of all possibly exposed accounts and inform their official support. If the provided information was of a different personal nature (e.g., ID card details, credit card numbers, etc.) – immediately contact the appropriate authorities.

I have read a spam email but didn't open the attachment, is my computer infected?

No, reading an email is harmless. Systems are infected once malicious attachments or links are opened/clicked.

I have downloaded and opened a file attached to a spam email, is my computer infected?

If the opened file was an executable (.exe, .run, etc.) – most likely, yes – the system was compromised. You might have avoided triggering an infection if it was a document (.doc, .xls, .one, .pdf, etc.). These formats may need extra actions (e.g., enabling macro commands, clicking embedded files/links, etc.) to initiate system infection processes.

Will Combo Cleaner remove malware infections present in email attachments?

Yes, Combo Cleaner can detect and eliminate most of the known malware infections. It must be mentioned that performing a complete system scan is crucial since high-end malicious software typically hides deep within systems.

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About the author:

Tomas Meskauskas

Tomas Meskauskas - expert security researcher, professional malware analyst.

I am passionate about computer security and technology. I have an experience of over 10 years working in various companies related to computer technical issue solving and Internet security. I have been working as an author and editor for pcrisk.com since 2010. Follow me on Twitter and LinkedIn to stay informed about the latest online security threats. Contact Tomas Meskauskas.

PCrisk security portal is brought by a company RCS LT. Joined forces of security researchers help educate computer users about the latest online security threats. More information about the company RCS LT.

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Malware activity

Global malware activity level today:

Medium threat activity

Increased attack rate of infections detected within the last 24 hours.

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