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Accrued Payroll RecomputeUnpaid Workdays at Period End

What do these figures come to once the work is shown?

Accrued wages from payroll per pay period, workdays per period and unpaid workdays at period end, plus employer taxes, against the recorded accrual.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Break (recorded less recomputed)
-$2,407
Recorded accrual less the recompute
Accrued wages
$164,800
Employer taxes on accrued wages
$12,607
Drawn to one scale
Accrued wages$164,800
Employer taxes on accrued wages$12,607
Recomputed accrual$177,407
Recorded amount$175,000
Break (recorded less recomputed)-$2,407
All results
MeasureResult
Accrued wages$164,800
Employer taxes on accrued wages$12,607
Recomputed accrual$177,407
Recorded amount$175,000
Break (recorded less recomputed)
Recorded is lower
-$2,407
How this was worked out
Work shownrecomputed as you type
Daily wages = wages per pay period / workdays per period
Accrued wages = daily wages x unpaid workdays
Recomputed accrual = accrued wages x (1 + employer tax rate)

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Daily wages = wages per pay period / workdays per period
  • Accrued wages = daily wages x unpaid workdays
  • Recomputed accrual = accrued wages x (1 + employer tax rate)

How it works

Wages earned between the last pay period end and the balance sheet date are a liability at period end. The first payroll after year end shows the actual amount, so this recompute ties directly to a subsequent disbursement.

Enter the employer tax rate your entity pays on these wages. Wages above the Social Security wage base and FUTA or state wage bases carry less tax late in the calendar year, so a flat rate overstates the tax accrual for high earners.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Should overtime be included?

Yes, if it was worked before period end. Use the actual first payroll after year end to prorate it.

Is accrued vacation part of this?

No. Compensated absences are a separate accrual.

What about salaried staff paid in arrears?

The same logic applies: count the days earned and unpaid at period end.

Formulas on this page are the standard definitions.

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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