PayrollLiability
Updated
Amount still owed to an employee. An accrual raises it. Paying the employee lowers Amount. The employee share of social insurance also lowers Amount, because the employee is paid net of that share.
| Kind | Accumulation register |
| Module | HR |
| Menu | HR → Registers → Payroll liabilities |
Dimensions and resources#
| Name | |
|---|---|
| Analytic | Employee → Employee, required |
| Resource | Amount |
| Resource | Withheld |
There are no schema dimensions. The register is not double-entry. It does not allow a negative balance: a payout above the employee's Amount is refused.
Amount is the remaining debt. Withheld is the part of that debt taken for a third party rather than paid to the employee. HR payroll documents do not write Withheld. SocialInsuranceAccrual lowers Amount by the employee share and leaves Withheld at zero. A localization withholding (income tax, a levy) writes Amount negative and Withheld positive so voiding an accrual can tell a payment from a withholding.
This is the accumulation register. Gross pay lives on Payroll. PayrollAccrual raises the debt. PayrollPayment pays it.
Written by#
PayrollAccrual on Posted: PayrollAccrualTx adds Amount for the line employee. PayrollPayment on Paid: PayrollPaymentTx subtracts Amount. SocialInsuranceAccrual on Posted: SocialInsuranceAccrualTx subtracts Amount by the employee contribution. SocialInsurancePayment does not write this register.