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Employee Earnings Record

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Definition:

An employee earnings record is a record for each payroll for each employee. The employee earnings record include the following information for each paycheck:

  • Gross pay
  • Federal, state, and local income tax withheld
  • FICA tax deductions (social security and Medicare)
  • Other voluntary deductions
  • Net pay after withholding and deductions

The record provides year-to-date totals, which are required to be included on all employee paychecks. If a payroll audit is done by the IRS or state agency, the employee earnings record is one of the first things they look at. All earnings, deductions, and withholding must be recorded in a file for each employee for every payroll.

Sample Employee Earnings Record
Here is a sample employee earnings record (PDF).

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