A Payroll Register is a detailed record that summarizes payroll information for all employees during a specific pay period. It acts like the master sheet for payroll processing, showing gross wages, deductions, taxes, benefits, and net pay.
While an employee sees this info on their pay stub, the payroll register is used internally by employers, HR, and accountants to ensure payroll accuracy and compliance.
What Does the Payroll Register Summarize?
A payroll register includes:
- Employee details (name, ID, SSN – sometimes masked)
- Regular hours and overtime hours worked
- Gross pay before deductions
- Pre-tax and post-tax deductions
- Employer contributions (401k, insurance, etc.)
- Taxes withheld (federal, state, local)
- Net pay (take-home pay)
Important: A payroll register does not include information like future pay periods, vacation balances, or private HR notes.
Why is Maintaining Payroll Registers Important?
Maintaining accurate payroll registers is essential because it:
- Provides a legal record in case of IRS audits or disputes.
- Helps in preparing forms like the 1099-MISC or 1099-NEC.
- Simplifies reconciliation between gross wages and actual payments.
- Ensures accurate reporting on quarterly and annual tax forms.
- Assists management in labor cost analysis.
According to the IRS recordkeeping guidelines, employers should retain payroll records for at least four years.
Payroll Register vs. Pay Stub
| Feature | Payroll Register | Pay Stub |
| Purpose | Internal company record | Employee’s individual record |
| Includes | All employees for pay period | One employee’s earnings |
| Shows | Gross pay, deductions, taxes, net pay | Same, but only for one worker |
| Used by | Employers, HR, accountants | Employee |
| Frequency | Prepared each pay period | Given to employees each payday |
How to Create or Review a Payroll Register
- Gather employee timesheets and pay rates.
- Calculate gross pay (hours × rate, plus overtime or shift differentials if any).
- Apply deductions (taxes, retirement contributions, union dues, etc.).
- Confirm net pay matches payroll disbursement.
- Save securely for compliance and audits.
For QuickBooks, ADP, or UKG Pro users:
- In QuickBooks Desktop, you can print payroll registers via Reports → Employees & Payroll → Payroll Register.
- In ADP, select the Payroll Summary or Register report under reporting tools.
- In UKG Pro, go to Payroll Gateway → Reports → Payroll Register for quick review.
Payroll Register in Different Payroll Systems
| Payroll System | How to Access Payroll Register | Key Notes |
| QuickBooks Desktop | Go to Reports → Employees & Payroll → Payroll Register → Select Date Range → Print | You can export to PDF or Excel for recordkeeping. |
| QuickBooks Online | Navigate to Reports → Standard → Payroll → Payroll Register | Provides employee-level details for each pay run. |
| ADP | Under Reports → Payroll → Payroll Register/Summary | Shows gross pay, taxes, and deductions; useful for audits. |
| UKG Pro | From Payroll Gateway → Reports → Payroll Register | Can filter by department, location, or pay group for quicker review. |
| Paychex | Access via Payroll Reports → Payroll Register | Data can be scheduled for auto-generation each pay cycle. |
FAQs About Payroll Register
Q1. What is a payroll register?
It’s a company’s internal record of payroll details for all employees during one pay period.
Q2. Is a payroll register prepared for each pay period?
Yes, it’s generated every payroll cycle (weekly, bi-weekly, or monthly).
Q3. What does a payroll register summarize?
It shows gross pay, taxes, deductions, and net pay for every employee.
Q4. What does a payroll register not include?
It doesn’t show future wages, vacation accruals, or employee performance notes.
Q5. How to read an ADP payroll register?
Look at the employee’s gross pay, subtract deductions (taxes, benefits, union dues), and verify the net pay matches the paycheck.
Q6. How do I print a payroll register in QuickBooks Desktop?
Go to Reports → Employees & Payroll → Payroll Register → Select dates → Print.
Q7. How do I complete a payroll register manually?
Add gross pay, list deductions, subtract to get net pay, and total across all employees.
Q8. Why is maintaining payroll registers important?
They act as the official proof of payroll expenses, critical for IRS compliance.
Q9. Can employees see the payroll register?
No, they only see their individual pay stubs. The payroll register is for internal use.
Q10. How is a payroll register different from a general ledger?
A payroll register is detailed payroll data; the general ledger summarizes those amounts for accounting.
Payroll Register on Your Pay Stub
While employees don’t see the full payroll register, they do see their own details reflected on the pay stub. A well-prepared real pay stub generator can mirror what’s in the payroll register, making it easier for employees to track their earnings and deductions.
