What Is a Payroll Ledger?

The salary ledger is a systematic and civilized written management information on the salaries of company personnel. The company's human resources department or comprehensive department statistics the salaries of personnel to provide a basis for the financial department to issue salary.

Payroll

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The salary ledger is a systematic and civilized written management information on the salaries of company personnel. The company's human resources department or comprehensive department statistics the salaries of personnel to provide a basis for the financial department to issue wages.

Background

With the development of the times, small production workshops have gradually grown into large companies with a large number of personnel and different divisions of labor. Faced with different company operating scopes, human resources management has become increasingly important, and staff salaries are also included in the importance of human resources management Work schedule, including basic salary of staff, annual dividend, performance salary, daily allowance (travel expenses, communication expenses, meal supplements, etc.), duty subsidy, overtime subsidy, etc. In order to understand the salary situation and provide a basis for the financial department to issue wages, a payroll account is generated. The payroll account is the statistical details of wages.