Company Payroll Journal Report #
Overview #
The Company Payroll Journal Report provides a detailed breakdown of payroll activity for your company within a selected date range. Unlike summary reports, this journal report displays not only total wages, taxes, and deductions, but also breaks out the details into separate columns, such as specific earning types, individual tax amounts, deductions, and employer taxes.
When the report is run using custom dates, each individual paycheck is displayed as a separate record. If an employee received multiple checks during the selected date range, each check will appear on its own line in both the CSV and PDF versions of the report.
Common Uses #
Reviewing payroll totals
Reconciling payroll with accounting
Checking employee wages, taxes, and deductions
Reviewing employer tax costs
Exporting payroll data for bookkeeping or audit purposes
Reviewing each individual check issued during a custom date range
Information Included in the Report #
The report may include the following details:
Employee name
Pay date
Pay period
Earning types
Employee tax details
Employer tax details
Deduction details
Benefit or contribution details
Gross pay
Net pay
Total payroll cost
How Are Multiple Checks Displayed? #
When you run the Company Payroll Journal Report using custom dates, the report displays each paycheck as an individual record.
If an employee received more than one check during the selected date range:
Each check will appear on a separate line.
The checks will not be combined into one employee total.
Each line will show the wages, taxes, deductions, net pay, and other details connected to that specific check.
This applies to both the CSV export and the PDF report.
For example, if an employee received a regular paycheck and a separate bonus check during the selected date range, the employee will appear twice—once for each check.
What Does “Journal Report” Mean? #
A journal report gives a detailed line-by-line or column-by-column view of payroll activity. Instead of only showing totals, it breaks those totals into the specific payroll items that make up the amount.
Each line represents an individual paycheck when the report is run using custom dates.
Earnings Breakdown #
Earnings may be separated by type, such as:
Regular Pay
Overtime
Bonus
Commission
Reimbursement
PTO
Holiday Pay
Tax Breakdown #
Taxes may be separated by tax type, including:
Federal Income Tax
Social Security
Medicare
State Income Tax
Local Tax
Federal Unemployment
State Unemployment
Deduction Breakdown #
Deductions may be separated by deduction type, such as:
Health Insurance
Retirement
Garnishment
Child Support
Loan Repayment
Other employee deductions
This detailed breakdown makes it easier to see exactly where each payroll amount is coming from.
Common Columns in the Report #
| Column | Description |
| ———————— | ———————————————————- |
| Employee Name | The employee included in the payroll |
| Pay Date | The date the employee was paid |
| Pay Period | The payroll period being reported |
| Regular Pay | Regular wages paid to the employee |
| Overtime Pay | Overtime wages paid to the employee |
| Bonus | Bonus wages paid to the employee |
| Commission | Commission wages paid to the employee |
| Reimbursement | Non-wage reimbursement amount, if applicable |
| Gross Pay | Total wages before taxes and deductions |
| Federal Income Tax | Federal income tax withheld from the employee |
| Social Security Employee | Employee portion of Social Security tax |
| Medicare Employee | Employee portion of Medicare tax |
| State Income Tax | State income tax withheld from the employee, if applicable |
| Local Tax | Local tax withheld from the employee, if applicable |
| Employee Deductions | Employee deductions, broken out by deduction type |
| Net Pay | Amount paid to the employee after taxes and deductions |
| Social Security Employer | Employer portion of Social Security tax |
| Medicare Employer | Employer portion of Medicare tax |
| Federal Unemployment | Employer federal unemployment tax |
| State Unemployment | Employer state unemployment tax |
| Employer Contributions | Employer-paid benefit or contribution amounts |
| Total Payroll Cost | Gross wages plus employer taxes and employer contributions |
Sample Report Layout #
| Employee | Pay Date | Regular Pay | Overtime | Bonus | Gross Pay | FIT | SS EE | Medicare EE | SIT | Health Deduction | 401(k) | Net Pay | SS ER | Medicare ER | FUTA | SUTA | Total Cost |
| ———– | ———: | ————: | ———-: | ———-: | ————: | ———-: | ———-: | ———-: | ———-: | —————: | ———: | ————: | ———-: | ———-: | ———: | ———-: | ————: |
| John Smith | 01/15/2026 | $2,000.00 | $150.00 | $0.00 | $2,150.00 | $215.00 | $133.30 | $31.18 | $75.00 | $50.00 | $25.00 | $1,620.52 | $133.30 | $31.18 | $12.90 | $64.50 | $2,391.88 |
| Sarah Cohen | 01/15/2026 | $1,800.00 | $0.00 | $250.00 | $2,050.00 | $205.00 | $127.10 | $29.73 | $70.00 | $50.00 | $0.00 | $1,568.17 | $127.10 | $29.73 | $12.30 | $61.50 | $2,280.63 |
| David Klein | 01/15/2026 | $1,500.00 | $100.00 | $0.00 | $1,600.00 | $160.00 | $99.20 | $23.20 | $55.00 | $0.00 | $0.00 | $1,262.60 | $99.20 | $23.20 | $9.60 | $48.00 | $1,780.00 |
| Totals | | $5,300.00 | $250.00 | $250.00 | $5,800.00 | $580.00 | $359.60 | $84.11 | $200.00 | $100.00 | $25.00 | $4,451.29 | $359.60 | $84.11 | $34.80 | $174.00 | $6,452.51 |
How to Read the Report #
Individual Check Records #
When using custom dates, each line represents one individual paycheck.
An employee may appear on multiple lines if they received multiple checks during the selected date range. Review the pay date, pay period, earnings, taxes, and deductions on each line to identify the details connected to each check.
Earnings #
Earnings are the different types of pay included in payroll. Examples include:
Regular Pay
Overtime
Bonus
Commission
PTO
Holiday Pay
Other earning types
The total of all earning types makes up the employee’s Gross Pay.
Employee Taxes #
Employee Taxes are taxes withheld from the employee’s wages, such as:
Federal Income Tax
Social Security Employee
Medicare Employee
State Income Tax
Local Tax
These taxes reduce the employee’s net pay.
Employer Taxes #
Employer Taxes are payroll taxes paid by the company, including:
Social Security Employer
Medicare Employer
Federal Unemployment
State Unemployment
These taxes are added to the company’s total payroll cost.
Deductions #
Deductions are amounts taken from the employee’s pay that are not regular payroll taxes. Examples include:
Health insurance
Retirement contributions
Garnishments
Child support
Loan repayments
Other company-specific deductions
Each deduction type may appear in its own column for clarity.
Net Pay #
Net Pay is the amount paid to the employee after taxes and deductions.
Formula:
Gross Pay – Employee Taxes – Employee Deductions = Net Pay
Total Payroll Cost #
Total Payroll Cost is the full payroll cost to the company.
Formula:
Gross Pay + Employer Taxes + Employer Contributions = Total Payroll Cost
When to Use This Report #
Use the Company Payroll Journal Report when you need to:
Review detailed payroll activity
See each individual check issued during a selected date range
See earnings broken out by earning type
See taxes broken out by tax type
See deductions broken out by deduction type
Reconcile payroll with accounting
Provide payroll details to your accountant or bookkeeper
Review employee wages, taxes, and deductions
Confirm employer payroll tax costs
How to Run the Company Payroll Journal Report #
- Log in to Friday.
- Go to Reports.
- Select Company Payroll Journal Report.
- Choose a pay period, or select Custom Dates to run the report for a larger date range.
- Select additional options as needed:
Include taxable wages: Shows the wages that are taxed, excluding any wages that are exempt, usually because of deductions or benefits.
Include employee ID: Adds a column containing the employee ID.
Include contractors: Includes 1099 contractors in the report. If this option is not selected, contractors will not be included.
Select any additional filters, if available.
- Click Run Report.
- Download the report as a CSV or PDF, if needed.
When using Custom Dates, remember that each check will appear as a separate record. If an employee received multiple checks during the selected date range, the employee will appear on multiple lines in both the CSV and PDF.
Additional Information #
This is a detailed journal report and may include many columns. This is normal and is intended to provide full transparency behind payroll totals.
When the report is run using custom dates, each individual check is shown on its own line in both the CSV and PDF.
An employee may appear multiple times if they received multiple checks during the selected date range.
The Company Payroll Journal Report may not always match the exact company bank debit. Some deductions or tax-related items may be shown in the report but may not be collected by Friday.
- If you are trying to understand the exact amount Friday debited from your bank account, compare this report with the payroll debit or cash requirement report.
