Payroll basics for bookkeepers

Understand gross-to-net pay, check timesheets and changes, record payroll correctly and keep the controls that stop payroll fraud.

Skills you'll practise

Calculate gross pay, including overtime at a stated multiplier, and net pay from given deductions
Distinguish employee deductions from employer contributions and calculate the total employer cost
Check timesheets and payroll changes before a pay run and verify bank-detail changes independently
Record a payroll journal and explain why withheld amounts are liabilities until paid over

1.Payroll basics for bookkeepersVideo · 2 min
2.From gross pay to net payLesson · 15 min
3.Timesheets, changes and payroll controlsLesson · 14 min
4.Recording payroll in the booksLesson · 14 min
5.Payroll basics for bookkeepers: knowledge checkKnowledge check · 21 questions
6.Payroll basics for bookkeepers: practical exerciseKnowledge check · 1 question
7.Payroll day: a bank change, a late timesheet and a deadlineScenario
8.Final exam8 questions · passing it completes the course, so people who already know the material can test out

The lessons and questions are written from these references, so learners can go back to the original.

General payroll bookkeeping practice (gross-to-net structure, payroll journals, payroll controls)
General payment-fraud awareness: business email compromise and changed bank details

Tell us about your team and we'll walk you through setup, from choosing jobs to your first skills check.