Which of the following is NOT a common type of fraud in payroll?

Teeming and lading is a term primarily associated with accounts receivable fraud rather than payroll fraud. This technique involves the manipulation of cash flow where one employee takes cash from a customer and then covers it up by applying another customer's payment, creating a cycle of deception. It is typically relevant in situations where cash handling is involved, rather than in payroll processes.

On the other hand, ghost employees, increasing salary rates, and overstating overtime are all recognized practices that can occur within a payroll system. Ghost employees refer to individuals who are on the payroll but do not actually work for the organization; increasing salary rates refers to unauthorized raises that can be used to misappropriate funds, and overstating overtime involves claiming more hours than were actually worked. These types of fraud directly relate to the manipulation of payroll records and practices. Thus, identifying teeming and lading as the answer demonstrates an understanding of the contexts in which different fraud types occur.