What is a payroll register?

A payroll register is a detailed report listing all employees, their gross pay, deductions, taxes withheld, and net pay for a specific pay period. For professional service firms, the payroll register documents payroll transactions and serves as the basis for journal entries and tax filings.

Key characteristics

• Lists all employees paid

• Shows gross pay and deductions

• Details taxes withheld

• Shows net pay by employee

• Basis for journal entries

• Required payroll documentation

Why it matters for professional service firms

The payroll register is the authoritative record of payroll details. It supports journal entries, reconciliation, and audit inquiries. Professional service firms should retain payroll registers for each pay period, ensuring that the documentation supports all payroll-related transactions.

Real-world example

Chris's payroll register for the period showed: 12 employees, total gross wages $84,200, federal withholding $12,630, state withholding $4,210, employee FICA $6,441, health deductions $3,280, 401k deductions $4,210, and total net pay $53,429. Register reconciled to bank withdrawal and provided the basis for payroll journal entry. Retained with payroll records for audit support.