Deductions from gross pay in the payroll register are reflected on the credit side of the journal entry to record the payroll.

Name: Deductions from gross pay in the payroll register are reflected on the credit side of the journal entry to record the payroll.
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Deductions from gross pay are a reduction in the amount of money paid to the employee and therefore reduce the expense recorded in the payroll entry. This reduction in expense is reflected on the credit side of the journal entry.

Deductions from Gross Pay in the Payroll Register Are Reflected