Payroll register

A payroll register is a report that summarizes the payments made to employees as part of a payroll. The information stated in a payroll register can include the following:

  • Employee name
  • Employee number
  • Employee social security number
  • Gross pay
  • Net pay
  • Payroll deductions
  • Tax withholdings
  • Regular hours worked
  • Overtime hours worked
  • Other types of hours worked

The bookkeeper who is running the periodic payroll uses preliminary versions of the payroll register to ensure that payments have been processed correctly. If there are errors, then the payroll is run again and the register is examined for additional errors. As a control, a manager usually has to review and formally approve the final payroll register before payments are made to employees.