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Payroll Expense to Payroll Register Reconciliation Calculator

Does it tie out, and if not, where is the difference?

Gross wages per the payroll register adjusted for accrued wages, capitalized labor and items paid outside the register, against wage expense in the ledger.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Break (recorded less recomputed)
-$10,000
Ledger wage expense less the reconciled register
Expected wage expense
$7,722,000
Recorded amount
$7,712,000
Drawn to one scale
Expected wage expense$7,722,000
Recorded amount$7,712,000
Break (recorded less recomputed)-$10,000
Net change in accrued wages$17,000
All results
MeasureResult
Expected wage expense$7,722,000
Recorded amount$7,712,000
Break (recorded less recomputed)
Recorded is lower
-$10,000
Net change in accrued wages$17,000
How this was worked out
Work shownrecomputed as you type
Expected expense = register gross wages - opening accrual + closing accrual - capitalized labor + items outside the register

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

The formulas

  • Expected expense = register gross wages - opening accrual + closing accrual - capitalized labor + items outside the register

How it works

The payroll register records wages paid in the period. Wage expense records wages earned. The accrual change converts paid to earned, and labor capitalized to inventory or fixed assets leaves expense entirely.

A break means wages hit the ledger without passing through the payroll system, or the register includes pay recorded somewhere else. Both are worth knowing: payments outside the register skip the controls over payroll.

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

Common questions

Should employer taxes be included?

Not with gross wages. Reconcile employer taxes separately to the payroll tax returns.

What counts as outside the register?

Bonuses or severance paid by check outside the payroll run, or contract labor coded to wages. Enter reductions as negatives.

Does the register period need to match the fiscal year?

Use pay dates within the fiscal year, then let the accruals handle the overlap at each 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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