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Create a manual payroll journal

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How to manually create a payroll journal in Sage Accounting.


This explains how to record information about your payroll in your accounts.

For example: wages, tax, and insurance.

Here we'll tell you:

  • How to record salary payments made to your employees
  • How to record payments made to the Revenue for tax and pay-related social insurance (PRSI)
  • How to record Universal Social Charge (USC)

If you subscribe to both Accounting and Payroll, you can also save time. Send salary details directly to Accounting when you complete your pay run.

Read our article Payroll and Accounting integration.


Salary journals are where you record all the information used to pay your employees.

This includes:

  • Wage payments made to your employees
  • Amount you have paid to the Revenue for tax
  • Employee costs

We recommend that you complete your salary journals at the end of each pay period.

To make sure your accounts are up to date, we also recommend that you create the following:

  • A salary journal showing the amounts due for your wages and PAYE. Also pay-related social insurance (PRSI), and universal social charge (USC). This is so you can track your employee costs
  • A bank payment showing the amount actually paid to your employees. This is so your bank balance is up to date, and you can reconcile this with your bank statement
  • A bank payment showing the amount paid to the Revenue

Before you start

For your payroll system, you'll need the following information for each pay period:

  • Total PAYE (income tax)
  • Total gross pay
  • Total net pay
  • Deductions and attachments
  • Employee pension contributions
  • Employee USC contributions
  • Employee PRSI contributions
  • Employer pension contributions, if applicable
  • Employer’s PRSI contributions
  • Local property tax deductions, if applicable


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