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Payroll Register Template
Payroll register template with per-employee columns, a pay run that reconciles, employer taxes, GL and bank reconciliation, and FLSA/IRS retention rules.
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What you get
- A payroll register layout with one row per employee per pay run and the columns auditors expect
- A worked three-employee pay run where gross minus deductions equals net to the cent
- A separate employer tax register (FICA, FUTA, SUTA) so employer costs never mix with employee deductions
- A cash and liability summary showing exactly what leaves the bank and where it goes
- A GL and bank reconciliation checklist plus FLSA and IRS record-retention periods
Template preview
A preview of the structure. Download the PDF or CSV for the complete, ready-to-use version.
Pay run header
- Company legal name and EIN— One register per EIN
- Pay period start and end— e.g. 09/06/2026 - 09/19/2026
- Pay date— e.g. 09/25/2026
- Pay frequency— Weekly, biweekly, semi-monthly, monthly
Payroll register columns
The full column set most payroll systems export. The worked example below condenses these into a printable view.
| Column group | Columns |
|---|---|
| Employee | Employee ID, name, department / cost center, work state, FLSA status |
| Pay basis | Pay type (salary / hourly), rate, regular hours, overtime hours, other hours (PTO, holiday) |
| Earnings | Regular pay, overtime pay, bonus, commission, PTO paid, other, gross pay |
| Pre-tax deductions | Traditional 401(k), Section 125 medical / dental / vision, HSA, FSA, commuter |
Worked example: employee register, biweekly run paid 09/25/2026
Three employees. Income tax withholding figures are illustrative; real amounts come from each W-4, state form, and IRS Publication 15-T. SS/Med = employee Social Security 6.2% plus Medicare 1.45% on FICA wages.
| Employee | Hours reg / OT | Gross pay | Pre-tax ded. | Federal inc. tax | SS / Med | State tax | Post-tax ded. | Net pay |
|---|---|---|---|---|---|---|---|---|
| E-101 Salaried, $78,000/yr | 80 / 0 | $3,000.00 | $300.00 | $250.00 | $220.32 | $95.00 | $25.00 | $2,109.68 |
| E-102 Hourly, $24.00 | 80 / 6 | $2,136.00 | $145.44 | $120.00 | $158.81 | $55.00 | $150.00 | $1,506.75 |
| E-103 Hourly, $20.00 (new hire) | 80 / 0 | $1,600.00 | $0.00 | $95.00 | $122.40 | $38.00 | $0.00 | $1,344.60 |
| Pay run totals | 240 / 6 | $6,736.00 | $445.44 | $465.00 | $501.53 | $188.00 | $175.00 | $4,961.03 |
How each row was calculated
| Employee | Gross | Pre-tax detail | FICA wages and employee FICA | Post-tax detail |
|---|---|---|---|---|
| E-101 | $78,000 / 26 = $3,000.00 | 401(k) 6% $180.00 + Section 125 medical $120.00 | $3,000 - $120 = $2,880.00; SS $178.56 + Med $41.76 = $220.32 | Supplemental life $25.00 |
| E-102 | 80 x $24 = $1,920 + 6 x $36 = $216 | 401(k) 4% $85.44 + Section 125 medical $60.00 | $2,136 - $60 = $2,076.00; SS $128.71 + Med $30.10 = $158.81 | Child support order $150.00 |
| E-103 | 80 x $20 = $1,600.00 | Not yet eligible for benefits | $1,600.00; SS $99.20 + Med $23.20 = $122.40 | None |
Cross-foot check. E-101: $3,000.00 - $300.00 - $250.00 - $220.32 - $95.00 - $25.00 = $2,109.68. E-102: $2,136.00 - $145.44 - $120.00 - $158.81 - $55.00 - $150.00 = $1,506.75. E-103: $1,600.00 - $95.00 - $122.40 - $38.00 = $1,344.60. Totals: $6,736.00 - $445.44 - $465.00 - $501.53 - $188.00 - $175.00 = $4,961.03, which equals the sum of the three net pay figures.
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How to use this template
- 1
Set up one register per pay run
Record the pay period dates, pay date, and run type (regular, off-cycle, bonus). Keep off-cycle runs as separate registers so totals tie to separate bank debits.
- 2
Enter each employee's earnings and deductions
Pull hours from approved timesheets and rates from the employee record. List pre-tax deductions, taxes, and post-tax deductions in separate columns.
- 3
Calculate employer taxes separately
Fill the employer tax register from each employee's taxable wages. Stop FUTA and SUTA once year-to-date wages pass each wage base, and Social Security at $184,500 for 2026.
- 4
Foot and cross-foot
Total every column, then confirm gross minus all deductions equals net for each row and for the totals. Fix any difference before approving the run.
- 5
Reconcile to the GL and bank
After the pay date, match net pay to the bank debit, tax deposits to EFTPS and state confirmations, and each liability account to zero once remitted.
Frequently asked questions
What is a payroll register?
A payroll register is the record of a single pay run: one row per employee showing hours, gross pay, each deduction and tax, and net pay, with totals at the bottom. It is the source for the payroll journal entry, tax deposits, and quarterly Form 941, and it is the first document an auditor or DOL investigator asks for.
What columns should a payroll template have?
At minimum: employee ID and name, pay rate, regular and overtime hours, gross pay, pre-tax deductions, federal income tax, Social Security, Medicare, state and local taxes, post-tax deductions, and net pay. Keep employer taxes (employer FICA, FUTA, SUTA) in a separate register so they are never confused with employee withholding.
How do you reconcile payroll?
Check that each row and the totals cross-foot, then match net pay to the bank debit, federal withholding plus both halves of FICA to the EFTPS deposit, and each benefit and garnishment liability to its remittance. At quarter end, the sum of registers should tie to Form 941 and state wage reports.
How long do you have to keep payroll records?
Keep payroll records at least 3 years under the FLSA (29 CFR 516.5) and time cards and wage rate tables at least 2 years (29 CFR 516.6). The IRS requires employment tax records for at least 4 years after the tax is due or paid. Many employers keep payroll data 7 years to cover state audits.
Are employer taxes deducted from employee pay?
No. The employer's 6.2% Social Security, 1.45% Medicare, FUTA, and SUTA are paid on top of gross pay and do not reduce net pay. Only the employee's own share of FICA, income tax withholding, and authorized deductions come out of the paycheck.