Payroll register definition
/What is a Payroll Register?
A payroll register is a report that summarizes the payments made to employees as part of a payroll. It is typically produced by an employer’s payroll software system as a standard report.
Contents of a Payroll Register
The information stated in a payroll register for each employee includes the person’s name, employee number, social security number, gross pay, net pay, payroll deductions, tax withholdings, regular hours worked, overtime hours worked, and other types of hours worked. The report also includes the grand totals for gross pay, deductions, and net pay.
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How to Use a Payroll Register
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 issued to employees. This signed copy of the register is then retained as proof that the control is being followed. In addition, the totals on this register can be used as the basis for a payroll journal entry.