Payroll Register

A payroll register is a detailed record of all payroll transactions for a specific pay period. It lists each employee's gross pay, all deductions (taxes, benefits, garnishments), and net pay, along with employer payroll tax obligations.

The payroll register is one of the most important payroll records an employer maintains. It serves as the source document for payroll journal entries in the accounting system, provides data for payroll tax filings, and creates an audit trail for compliance purposes.

Employers are required to maintain payroll records for at least three years under the FLSA. The IRS recommends keeping payroll tax records for at least four years. State requirements may be longer.