Accrued Payroll

What is Accrued Payroll?

Accrued Payroll represents all wages, salaries and related benefits to a company’s employees, including directors, but that is still left unpaid at the close of the prior fiscal period and is expected to be paid within the current period.

What does Accrued Payroll include?

  • Current portion of pension liability;
  • Employee profit-sharing;
  • Commissions;
  • Incentive bonuses; and
  • Holiday/Vacation pay.
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