Definicja payroll account

The payroll account facilitates checking employment tax deductions and must be kept by the employer at the place of work for each employee and for each calendar year.

The payroll account constitutes the most important document on wages and salaries.

Apart from personal data on each employee, it must also include the cumulated gross payroll amount and the net amount for every payroll period.

Each time the payroll is run, the payroll account is updated by the system.