A Payroll journal is an evaluation of Payroll in which the billing values of several or all employees are displayed summarised for a specific period. This can include, in particular, gross remuneration, tax and social security values as well as net and payout amounts.
What is a payroll ledger?
The Payroll journal consolidates data from the individual Lohnabrechnungen together in a comprehensive analysis.
This allows billing values for a specific Payroll period to be displayed at the total or company level. Depending on the billing system, annual values or other evaluation formats may also be available.
What information does a Payroll journal contain?
Content and structure can vary depending on the billing system. Typically, the following values, among others, may be included:
- Gross earnings
- taxable and, where applicable, tax-exempt emoluments
- Wage tax, Solidarity surcharge and Church tax
- social security contribution rates
- Net pay and net deductions
- Payout amounts
The Payroll journal presents these values in a summary and must therefore be distinguished from an individual employee's Payroll.
Payroll journal and Payroll record – what is the difference?
The Wage account is kept for an individual employee and contains the payroll tax records required for the respective calendar year.
By contrast, the Payroll journal is a period-based evaluation in which billing values for several or all employees can be summarised.
In short: The Payroll record is employee-related – the Payroll journal is a summary evaluation of payroll values.
Is a wage record legally required?
A document designated as „Payroll journal“ is not prescribed as an independent, legally standardised record. Content and presentation therefore depend in particular on the billing system used and the respective evaluation.
To be distinguished from these are statutory records such as the Payroll record, for which there are specific payroll tax regulations.
