{"id":17470,"date":"2022-08-08T08:42:04","date_gmt":"2022-08-08T08:42:04","guid":{"rendered":"http:\/\/www.deportesparalimpicos.com\/?p=17470"},"modified":"2023-10-17T20:30:30","modified_gmt":"2023-10-17T20:30:30","slug":"small-business-payroll-from-expenses-to-deductions","status":"publish","type":"post","link":"http:\/\/www.deportesparalimpicos.com\/?p=17470","title":{"rendered":"Small Business Payroll: From Expenses to Deductions and Reporting Everything You Need to Know"},"content":{"rendered":"<p><img class='wp-post-image' style='margin-left:auto;margin-right:auto' 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\" width=\"252px\" alt=\"payroll expenses\" \/><\/p>\n<p><p>The payroll costs you pay go toward covering the labor, automation, and distribution of payroll to your employees. Providers also keep records, withhold taxes, distribute funds to retirement accounts, and sometimes pay the appropriate taxes. Getting people paid on time is a big job, but you&#8217;re more than up to the task with the help of these payroll <a href=\"https:\/\/adprun.net\/innovation-startup-accounting-training\/\">https:\/\/adprun.net\/innovation-startup-accounting-training\/<\/a> templates. These Excel templates can be adjusted to reflect hourly rates and overtime, salaries, taxes and withholdings that apply to your business. You don&#8217;t need to be a designer to create a payroll template that will hold up through thousands of pay cycles but that can be adjusted to reflect changing needs such as costs, base pay and raises.<\/p>\n<\/p>\n<ul>\n<li>Good software is user-friendly and easy to understand, so you can worry less about creating problems that could result in fines.<\/li>\n<li>Payroll costs consist of all costs incurred by an employer to compensate its employees.<\/li>\n<li>Therefore, when it comes to voluntary payroll deductions, you only are responsible for withholding a certain amount from an employee\u2019s paycheck if they\u2019ve authorized you to do so.<\/li>\n<li>Once you have taken out pre-tax deductions, the remaining pay is taxed.<\/li>\n<li>Establish a process for each step involved in setting up your payroll, adding employee information, calculating paychecks and adjusting deductions as necessary.<\/li>\n<\/ul>\n<p><p>Sign up for free and start making decisions for your business with confidence. Yarilet Perez is an experienced multimedia journalist and fact-checker with a Master of Science in Journalism. She  has worked in multiple cities covering breaking news, politics, education, and more. Her expertise is in personal finance and investing, and real estate.<\/p>\n<\/p>\n<p><h2>Use payroll cycle to determine gross pay<\/h2>\n<\/p>\n<p><p>As an employer, you\u2019re responsible for filing and paying the taxes you deducted from your employees&#8217; checks. For most businesses, this means quarterly payments to the IRS and the state. All new employees must submit their Form W-4 upon starting a new job. The W-4 determines how much  of an employee&#8217;s paycheck will go toward taxes.<\/p>\n<\/p>\n<p><div style='text-align:center'><\/div>\n<\/p>\n<p><p>Square Payroll<\/p>\n<p>Plans start at $35 per month (base) and $5 per person per month. OnPay Payroll Plans start at $40 per month (base) and $6 per person per month. RUN Powered by ADP Plans start at $79 per month (base) and $4 per person per month.<\/p>\n<\/p>\n<p><h2>Use payroll software<\/h2>\n<\/p>\n<p><p>A mechanic, for example, requires tools and safety equipment, but not health or life insurance, to do her job. Gross wages are calculated from <a href=\"https:\/\/www.wave-accounting.net\/accounting-for-in-kind-donations-to-nonprofits\/\">Accounting for In-Kind Donations to Nonprofits<\/a> an annual salary or hourly rate of pay and hours worked. The gross wages paid to employees may be the largest payroll expense of employers.<\/p>\n<\/p>\n<p><p>Other elements of payroll costs include commissions, bonuses, and paid leave. At a more expanded level, the payroll costs concept can also include the administration of the payroll program for a business. The purpose of payroll accounting is to keep track of employee compensation and related payroll costs. Recording these costs can give small business owners an accurate picture of their expenses.<\/p>\n<\/p>\n<p><h2>What are operating expenses?<\/h2>\n<\/p>\n<p><p>For additional tips, tools, and resources to help further your pursuit of HR and business success, count on Workest daily. A good rule of thumb is to record anything that can change the pay an employee might receive to factor in those costs while you prepare payroll. It involves tracking and paying all the compensation an employee earned during a certain time. As a business owner, you must keep current with your tax obligations. Submitting your payroll tax deposits is one of these responsibilities.<\/p>\n<\/p>\n<p><p>The main difference between hiring contractors and employees is to do with tax withholdings. Use payroll software to process payroll and avoid manual calculations. Payroll can change frequently, so document your payroll process to save time. Payroll expenses are incurred on the day that the employee works, therefore earning their pay. Because of this, every business should use the accrual method of accounting, which matches the revenue it earns with the expenses it incurs. Amounts you withhold from a worker\u2019s pay and submit to a third party are not company expenses.<\/p>\n<\/p>\n<p><h2>What is Payroll Accounting?<\/h2>\n<\/p>\n<p><p>When you\u2019re managing a business ledger, paying attention to detail and double-checking your work is important. After all, it\u2019s the tool you use to track your money, and you want to keep it accurate. And since you paid her, you no longer owe her net wages, so you also decrease your payroll payable liability account by $1,545.13. To illustrate, assume that an employee works full-time for the entire year 2022 and as a result earns one week of vacation to be taken anytime during the year 2023. In the weeks\/months of the year 2022 (when the employee is working), the employer debits Vacation Expense and credits Vacation Liability.<\/p>\n<\/p>\n<p><img class='aligncenter' style='margin-left:auto;margin-right:auto' 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width=\"254px\" alt=\"payroll expenses\" \/><\/p>\n<p><p>To do so, you\u2019ll need to calculate your accrued wages (or wage accruals), which are the total wages you owe but haven\u2019t paid yet. You will record this calculation using an accrued wages entry, which increases the liability account. First, you record Sam\u2019s gross pay by adding it to the expense account with a debit of $1,923.<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The payroll costs you pay go toward covering the labor, automation, and distribution of payroll to your employees. Providers also keep records, withhold taxes, distribute<a class=\"moretag\" href=\"http:\/\/www.deportesparalimpicos.com\/?p=17470\"> [&#8230;]<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"http:\/\/www.deportesparalimpicos.com\/index.php?rest_route=\/wp\/v2\/posts\/17470"}],"collection":[{"href":"http:\/\/www.deportesparalimpicos.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.deportesparalimpicos.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.deportesparalimpicos.com\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"http:\/\/www.deportesparalimpicos.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17470"}],"version-history":[{"count":1,"href":"http:\/\/www.deportesparalimpicos.com\/index.php?rest_route=\/wp\/v2\/posts\/17470\/revisions"}],"predecessor-version":[{"id":17471,"href":"http:\/\/www.deportesparalimpicos.com\/index.php?rest_route=\/wp\/v2\/posts\/17470\/revisions\/17471"}],"wp:attachment":[{"href":"http:\/\/www.deportesparalimpicos.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.deportesparalimpicos.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17470"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.deportesparalimpicos.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}