{"id":4025,"date":"2026-03-24T13:36:51","date_gmt":"2026-03-24T13:36:51","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4025"},"modified":"2026-09-07T10:06:37","modified_gmt":"2026-09-07T10:06:37","slug":"wage-journal","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/lohnjournal\/","title":{"rendered":"Payroll journal"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p>A <strong>Payroll journal<\/strong> 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.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What is a payroll ledger?<\/h2>\n\n  <p>The Payroll journal consolidates data from the individual <a href=\"\/en\/glossary\/wage-slip\/\">Lohnabrechnungen<\/a> together in a comprehensive analysis.<\/p>\n\n  <p>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.<\/p>\n<\/section>\n\n<section id=\"inhalte\">\n  <h2>What information does a Payroll journal contain?<\/h2>\n\n  <p>Content and structure can vary depending on the billing system. Typically, the following values, among others, may be included:<\/p>\n\n  <ul>\n    <li>Gross earnings<\/li>\n    <li>taxable and, where applicable, tax-exempt emoluments<\/li>\n    <li>Wage tax, Solidarity surcharge and Church tax<\/li>\n    <li>social security contribution rates<\/li>\n    <li>Net pay and net deductions<\/li>\n    <li>Payout amounts<\/li>\n  <\/ul>\n\n  <p>The Payroll journal presents these values in a summary and must therefore be distinguished from an individual employee's Payroll.<\/p>\n<\/section>\n\n<section id=\"lohnkonto\">\n  <h2>Payroll journal and Payroll record \u2013 what is the difference?<\/h2>\n\n  <p>The <a href=\"\/en\/glossary\/payroll-account\/\">Wage account<\/a> is kept for an individual employee and contains the payroll tax records required for the respective calendar year.<\/p>\n\n  <p>By contrast, the Payroll journal is a period-based evaluation in which billing values for several or all employees can be summarised.<\/p>\n\n  <div class=\"snippet info\">\n    <p><strong>In short:<\/strong> The Payroll record is employee-related \u2013 the Payroll journal is a summary evaluation of payroll values.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"recht\">\n  <h2>Is a wage record legally required?<\/h2>\n\n  <p>A document designated as \u201ePayroll journal\u201c 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.<\/p>\n\n  <p>To be distinguished from these are statutory records such as the Payroll record, for which there are specific payroll tax regulations.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/wage-slip\/\">Payroll<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/payroll-account\/\">Wage account<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[18],"class_list":["post-4025","glossar","type-glossar","status-publish","hentry","glossar-kategorien-lohnbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4025","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4025"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}