The journal entry to record the payroll for a period will include a credit to Wages and Salaries Payable for the gross

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The journal entry to record payroll will include a credit to Wages and Salaries Payable for the gross amount less all payroll deductions. This is because Wages and Salaries Payable is a liability account that represents the amount owed to employees for their work during the period. The gross amount of wages and salaries earned by employees during the period is credited to this account, and then the various payroll deductions are debited to other accounts (such as taxes payable and voluntary deductions). The net amount that will be paid to employees is calculated as the difference between the gross and the deductions, and this is debited to Wages and Salaries Expense.

The Journal Entry to Record the Payroll for a Period