{"id":150537,"date":"2026-10-01T12:13:33","date_gmt":"2026-10-01T12:13:33","guid":{"rendered":"https:\/\/docs.daftra.com\/tutorial\/%d8%af%d9%88%d8%b1%d8%a9-%d8%a7%d9%84%d8%b1%d9%88%d8%a7%d8%aa%d8%a8-%d9%88%d8%a7%d9%84%d9%82%d9%8a%d9%88%d8%af-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%8a%d8%a9-%d9%85%d8%aa%d9%89-%d8%aa%d9%8f\/"},"modified":"2026-10-14T07:15:44","modified_gmt":"2026-10-14T07:15:44","slug":"the-payroll-cycle-and-accounting-entries-when-salaries-are-accrued-and-when-they-are-paid","status":"publish","type":"tutorial","link":"https:\/\/docs.daftra.com\/en\/tutorial\/the-payroll-cycle-and-accounting-entries-when-salaries-are-accrued-and-when-they-are-paid\/","title":{"rendered":"The Payroll Cycle and Accounting Entries: When Salaries Are Accrued and When They Are Paid"},"content":{"rendered":"
\n

This guide explains the payroll cycle in the system from start to finish: from setting up the salary components and contracts, to creating the payroll run and payslips, then approving and paying them, with all the accounting entries the system creates automatically, and when the salaries expense is recognized as accrued and when it is settled.<\/p>\n

\n

\ud83d\udec8<\/span><\/p>\n

Note:<\/strong> you don’t need to create manual entries for accruing or paying salaries when using the payroll app; the system creates them automatically. Manual entries for accrued expenses are suitable for other expenses such as electricity and rent.<\/p>\n<\/div>\n

Summary: When Is the Salary Recognized and When Is It Paid?<\/h2>\n\n\n\n\n\n\n\n
Stage<\/th>\nWhat Happens in Accounting<\/th>\nEntry Date<\/th>\n<\/tr>\n
Creating the payroll run and payslips<\/td>\nNo entry<\/td>\n\u2014<\/td>\n<\/tr>\n
Approving the payslip<\/td>\nThe salaries expense is recognized and the net salary is recorded as a liability in Accrued Wages (the salary has become accrued)<\/td>\nThe registration date of the payroll run<\/td>\n<\/tr>\n
The period between approval and payment<\/td>\nThe salary is accrued and unpaid, and appears as a credit balance in Accrued Wages<\/td>\n\u2014<\/td>\n<\/tr>\n
Payment<\/td>\nThe liability is settled: Accrued Wages is debited and the treasury or bank is credited<\/td>\nThe payment date<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Brief Workflow<\/h2>\n

1. Set up the salary components and their accounts \u2192 2. Add the salary templates and contracts \u2192 3. Create the payroll run \u2192 4. Review the payslips \u2192 5. Approve the payslips (the accrual entry) \u2192 6. Payment (the settlement entry) \u2192 7. Review the reports<\/p>\n

First: The Accounts Used in Payroll<\/h2>\n

The system creates these accounts automatically on first use, and you can see them in the chart of accounts:<\/p>\n\n\n\n\n\n\n\n\n
Account<\/th>\nIts Place in the Chart of Accounts<\/th>\nIts Role<\/th>\n<\/tr>\n
Salaries and Wages<\/td>\nExpenses<\/td>\nThe default account for the salaries expense of any accrued component that doesn’t have its own account.<\/td>\n<\/tr>\n
Accrued Wages<\/td>\nCurrent Liabilities<\/td>\nThe account of unpaid accrued salaries (the net salaries of employees after approval until payment).<\/td>\n<\/tr>\n
Advances<\/td>\nCurrent Assets<\/td>\nThe advance amounts disbursed to employees and what was collected from them.<\/td>\n<\/tr>\n
Salary component accounts<\/td>\nAs you choose<\/td>\nIf you specify the default account for a salary component (such as housing allowance or insurance), it is used instead of the general account.<\/td>\n<\/tr>\n
The salary account for each employee<\/td>\nAs you choose<\/td>\nWhen you choose the account routing Specify per Each Employee, it is used instead of Accrued Wages.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Employee Accounts Routing<\/h3>\n

From Account Routing \u2013 Employee Salary, choose the employee accounts routing type:<\/p>\n

    \n
  • Automatic (the default): the net salaries of all employees are recorded in one account, Accrued Wages.<\/li>\n
  • Specify per Each Employee: you choose the salary account in each employee’s file (requires enabling general accounting), so each employee’s accrued amount appears in an independent account. An employee without an account is recorded in Accrued Wages.<\/li>\n<\/ul>\n
    \n

    \u26a0<\/span><\/p>\n

    Warning:<\/strong> don’t change the routing type or the employee’s salary account between approving the payslip and paying it; because the accrual entry is recorded in the old account and the payment entry in the new account, so a pending balance remains.<\/p>\n<\/div>\n

    Second: Setting Up Salary Components<\/h2>\n

    From Salary Components, create the salary components:<\/p>\n\n\n\n\n\n
    Type<\/th>\nExamples<\/th>\nThe Account<\/th>\n<\/tr>\n
    Earning<\/td>\nBasic salary, housing allowance, transportation allowance, commissions<\/td>\nIn the Account Details section, choose the default account (an expense account). If you leave it empty, Salaries and Wages is used.<\/td>\n<\/tr>\n
    Deduction<\/td>\nSocial insurance, income tax, penalties, absence<\/td>\nChoose a liability account for the amounts you will remit to another party (such as “Social Insurance Payable”). If you leave it empty, it is deducted from Salaries and Wages directly.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
    \n

    \u26a0<\/span><\/p>\n

    Warning:<\/strong> for deduction components that will be paid to another party (insurance, taxes), specify a liability account in the default account; otherwise they will be deducted from the salaries expense and won’t appear as a liability owed to the party.<\/p>\n<\/div>\n

    \n

    \ud83d\udec8<\/span><\/p>\n

    Note:<\/strong> a component specified as Reference Value Only appears in the payslip for display only and doesn’t enter the entry or the payment.<\/p>\n<\/div>\n

    Third: Salary Templates and Contracts<\/h2>\n

    Create salary templates that gather the components and their values or formulas, then create the contracts for each employee and link them to the template. The payslips are calculated from the employee’s active contract.<\/p>\n

    Fourth: Creating the Payroll Run<\/h2>\n
      \n
    1. From Payroll Runs, add a new run.<\/li>\n
    2. Specify the registration date (which is the accrual entry date), the start and end date of the period, the currency, and the employees, and you can enable attendance validation.<\/li>\n
    3. Save; the payslips are created in the background with the status Issued.<\/li>\n
    4. Review each payslip and edit it if needed (editing is available only before approval).<\/li>\n<\/ol>\n
      \n

      \ud83d\udec8<\/span><\/p>\n

      Note:<\/strong> no entry is created at this stage. Two payslips cannot be created for the same employee in overlapping periods.<\/p>\n<\/div>\n

      Fifth: Approving the Payslips \u2014 The Salary Accrual Entry<\/h2>\n

      Click Approve on the payslip page, or Approve All on the run page (the permission to approve payslips). When approved:<\/p>\n

        \n
      • The payslip status becomes Approved.<\/li>\n
      • The advance installments linked to the payslip are considered paid.<\/li>\n
      • One entry is created or updated for each payroll run that gathers all the approved and paid payslips in it, with the date of the registration date.<\/li>\n<\/ul>\n

        The Form of the Accrual Entry<\/h3>\n\n\n\n\n\n\n\n
        Item<\/th>\nSide<\/th>\nAccount<\/th>\n<\/tr>\n
        Each earning component (basic, allowances…)<\/td>\nDebit<\/td>\nThe component’s default account, or Salaries and Wages<\/td>\n<\/tr>\n
        Each deduction component<\/td>\nCredit<\/td>\nThe component’s default account, or Salaries and Wages<\/td>\n<\/tr>\n
        An advance installment deducted from the salary<\/td>\nCredit<\/td>\nAdvances<\/td>\n<\/tr>\n
        The net salary<\/td>\nCredit<\/td>\nAccrued Wages (or the employee’s salary account)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        Example: an employee’s payslip for March<\/strong><\/p>\n

          \n
        • Basic salary 5,000 and housing allowance 1,000 (without a special account).<\/li>\n
        • An insurance deduction of 450 on the “Social Insurance Payable” account.<\/li>\n
        • An advance installment of 500.<\/li>\n
        • Net salary = 6,000 \u2212 450 \u2212 500 = 5,050.<\/li>\n<\/ul>\n

          The accrual entry when approved (with the run’s registration date March 31):<\/p>\n\n\n\n\n\n\n\n
          Account<\/th>\nDebit<\/th>\nCredit<\/th>\n<\/tr>\n
          Salaries and Wages<\/td>\n6,000<\/td>\n\u2014<\/td>\n<\/tr>\n
          Social Insurance Payable<\/td>\n\u2014<\/td>\n450<\/td>\n<\/tr>\n
          Advances<\/td>\n\u2014<\/td>\n500<\/td>\n<\/tr>\n
          Accrued Wages<\/td>\n\u2014<\/td>\n5,050<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
          \n

          \ud83d\udec8<\/span><\/p>\n

          Note:<\/strong> if the run includes more than one employee, the amounts are combined in the same entry for each account, so for example one line appears for Accrued Wages with the total net salaries of all employees (in automatic routing).<\/p>\n<\/div>\n

          Canceling the Approval<\/h3>\n

          The Cancel Approval button returns the payslip to Issued, returns the advance installments as unpaid, and the run’s entry is rebuilt without it. If the approval is canceled on all payslips, the entry is deleted. The approval of a paid payslip cannot be canceled except after deleting the payment.<\/p>\n

          Sixth: Accrued Unpaid Salaries<\/h2>\n

          After approval and before payment, the salary is accrued: the expense is recognized in its month, and the liability appears in Accrued Wages within Current Liabilities. To know the accrued unpaid salaries:<\/p>\n

            \n
          • Open the Accrued Wages account in the general ledger; its credit balance = the accrued salaries that haven’t been paid.<\/li>\n
          • Or open Payroll Runs and review the runs with the status Approved.<\/li>\n<\/ul>\n

            Seventh: Paying Salaries \u2014 The Settlement Entry<\/h2>\n
              \n
            1. Open the run and click Pay (it appears when there are approved payslips and you have the permission to pay payslips).<\/li>\n
            2. Choose a treasury \/ bank account and the payment date.<\/li>\n
            3. Choose Pay All Approved Payslips or Pay Selected Payslips to pay specific employees.<\/li>\n
            4. Save.<\/li>\n<\/ol>\n

              The system creates an expense (a payment voucher) linked to the payment with the payment date, and the payslips become Paid. The run becomes Paid only when all its payslips are paid.<\/p>\n

              The settlement entry (the previous example, payment date April 5):<\/p>\n\n\n\n\n\n
              Account<\/th>\nDebit<\/th>\nCredit<\/th>\n<\/tr>\n
              Accrued Wages<\/td>\n5,050<\/td>\n\u2014<\/td>\n<\/tr>\n
              Treasury \/ Bank<\/td>\n\u2014<\/td>\n5,050<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              After this entry, the Accrued Wages balance for this employee becomes zero. As for the deducted insurance (450), it stays a liability until it is remitted to the party with an entry or a payment voucher from the “Social Insurance Payable” account.<\/p>\n

                \n
              • There is no partial payment of a single payslip; each payslip is paid with its full net. Partial payment means paying some payslips only.<\/li>\n
              • The treasury’s currency must be the same as the run’s currency.<\/li>\n
              • The resulting payment voucher cannot be edited or deleted from the expenses screen; to cancel the payment, delete the payment from the run, so the payslips go back to Approved and the settlement entry is deleted and the accrual entry remains.<\/li>\n<\/ul>\n

                Eighth: Advance Entries<\/h2>\n\n\n\n\n\n\n
                Operation<\/th>\nWhen<\/th>\nThe Entry<\/th>\n<\/tr>\n
                Disbursing the advance to the employee<\/td>\nWhen saving the advance, with the submission date<\/td>\nDebit: Advances \/ Credit: the chosen treasury (created as a payment voucher).<\/td>\n<\/tr>\n
                Repaying the installment from the salary<\/td>\nWhen approving the payslip<\/td>\nWithin the run’s entry: credit Advances (there is no separate entry).<\/td>\n<\/tr>\n
                Repaying the installment manually outside the salary<\/td>\nAt payment, with the payment date<\/td>\nDebit: the chosen payment account \/ Credit: Advances.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                Example<\/strong><\/p>\n

                An advance of 3,000 repaid over 6 installments from the salary (500 monthly) with enabling payment from the payslip: at disbursement debit Advances 3,000 \/ credit the treasury 3,000. Then each month the installment appears as an “Advance #” deduction in the payslip and a credit to Advances of 500 is recorded within the run’s entry, until the advance balance becomes zero.<\/p>\n

                \n

                \ud83d\udec8<\/span><\/p>\n

                Note:<\/strong> the installment is added automatically to the payslip if its due date is before or equal to the end of the payslip’s period and in the same currency. An advance that has a paid installment cannot be deleted.<\/p>\n<\/div>\n

                Ninth: Entries Resulting from the Payroll Cycle<\/h2>\n\n\n\n\n\n\n\n
                The Entry<\/th>\nCreated When<\/th>\nThe Date<\/th>\nDeleted or Changed When<\/th>\n<\/tr>\n
                The payroll run entry (the accrual)<\/td>\nApproving the payslips<\/td>\nThe registration date<\/td>\nCanceling the approval (it is rebuilt, and deleted if no approved payslips remain)<\/td>\n<\/tr>\n
                The salary payment voucher (the settlement)<\/td>\nPaying the payslips<\/td>\nThe payment date<\/td>\nDeleting the payment<\/td>\n<\/tr>\n
                The advance payment voucher<\/td>\nAdding the advance<\/td>\nThe submission date<\/td>\nEditing or deleting the advance<\/td>\n<\/tr>\n
                The manual installment settlement entry<\/td>\nPaying the installment manually<\/td>\nThe payment date<\/td>\nCanceling the installment payment<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                \n

                \ud83d\udec8<\/span><\/p>\n

                Note:<\/strong> the automatic entries cannot be edited from the entries screen: “The values of the automatic entries created from other movements on the system cannot be edited, but you can edit the entry’s source”; use the View Source button to open the run or the payment.<\/p>\n<\/div>\n

                Important Entries and Messages<\/h2>\n\n\n\n\n\n\n\n\n\n\n
                Message<\/th>\nCause<\/th>\n<\/tr>\n
                “You cannot edit the payslip because it is approved or paid”<\/td>\nA payslip cannot be edited after approval; cancel the approval first.<\/td>\n<\/tr>\n
                “You cannot delete a payslip that is paid or approved”<\/td>\nCancel the payment and then the approval before deleting.<\/td>\n<\/tr>\n
                “You cannot delete the payroll run because it contains paid or approved payslips”<\/td>\n\u2014<\/td>\n<\/tr>\n
                “You cannot create, approve, reject, or pay a payslip in a closed period”<\/td>\nThe registration date or the payment date is in a closed period.<\/td>\n<\/tr>\n
                “There are no approved payslips”<\/td>\nThere are no payslips ready for payment.<\/td>\n<\/tr>\n
                “The currency chosen for the bank differs from the payment currency”<\/td>\nChoose a treasury with the same currency as the run.<\/td>\n<\/tr>\n
                “The advance cannot be deleted as long as there is one or more paid installments”<\/td>\n\u2014<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                Reports<\/h2>\n
                  \n
                • The payroll report by employee, monthly, yearly, by department, and by branch.<\/li>\n
                • The employee advances report.<\/li>\n
                • The general ledger for the Accrued Wages account to follow what is due and what is paid, and the trial balance.<\/li>\n<\/ul>\n

                  Frequently Asked Questions<\/h2>\n
                    \n
                  • When does the salaries expense appear in the income statement?<\/strong> When the payslips are approved, on the run’s registration date, not when it is paid.<\/li>\n
                  • Do I need to make a manual entry for the accrued salaries?<\/strong> No, approving the payslips creates the accrual entry, and the payment creates the settlement entry.<\/li>\n
                  • Why is there no entry after creating the run?<\/strong> The entry is created at approval only.<\/li>\n
                  • How do I know the accrued salaries that haven’t been paid?<\/strong> From the balance of the Accrued Wages account, or the runs with the status Approved.<\/li>\n
                  • Where does the insurance deducted from the employee go?<\/strong> To the default account of the deduction component; specify a liability account for it so it appears as owed to the party.<\/li>\n
                  • Can part of an employee’s salary be paid?<\/strong> No, the payslip is paid in full; you can pay the payslips of some employees only.<\/li>\n
                  • Why does a balance remain in Accrued Wages after paying all salaries?<\/strong> Usually the account routing or the employee’s salary account was changed between approval and payment, or there are approved payslips that haven’t been paid yet.<\/li>\n<\/ul>\n<\/div>\n","protected":false},"author":17,"featured_media":0,"template":"","categories":[2197,2200,10389],"tags":[21551,21550,21558,21552,21565,21553,21561,21554,21555,21560,21564,21556,21557,21549,8342,21559,21563,21562],"class_list":["post-150537","tutorial","type-tutorial","status-publish","hentry","category-hr","category-manage-payrolls","category-payslips","tag-accrued-salaries","tag-accrued-wages","tag-advance-entry","tag-approve-payslip","tag-do-i-make-a-manual-entry-for-salaries","tag-employee-accounts-routing","tag-how-do-i-know-unpaid-salaries","tag-pay-salaries","tag-payroll-cycle","tag-payroll-entries","tag-payroll-run","tag-payslip","tag-salary-accrual-entry","tag-salary-advance-installments","tag-salary-components","tag-salary-payment-entry","tag-when-does-the-salaries-expense-appear","tag-why-is-there-no-entry-after-creating-the-payroll-run"],"yoast_head":"\nThe Payroll Cycle and Accounting Entries: When Salaries Are Accrued and When They Are Paid - 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