Types of payroll journal entries These are the three main types of payroll journal entries. 1. Initial recording payroll entry Initial recordings are the most detailed type of payroll entry. They ...

Accrued payroll is entered as a debit entry to record the employee payroll expense, representing the amount of total earnings employees have accumulated for the work they do as of the end of an ...

For example, if total payroll tax liability is $10,000, FICA is $7,500, FUTA is $1,000 and state unemployment is $1,500, the entries would be debit $10,000 and credit the individual line items ...