Company Payroll Summary Report #

Overview #

The Company Payroll Summary Report provides a summarized breakdown of payroll activity for each employee within a selected date range.

Unlike the Company Payroll Journal Report, which shows each individual paycheck on a separate line, the Payroll Summary Report combines all payroll activity for an employee into one summarized record.

For example, if an employee received three checks during the selected date range, the Company Payroll Summary Report will combine the wages, taxes, deductions, reimbursements, and net pay from all three checks into one line for that employee.

Common Uses #

• Reviewing total payroll activity by employee
• Reviewing payroll across multiple pay periods
• Reconciling payroll totals with accounting records
• Reviewing total wages, taxes, deductions, and reimbursements
• Providing summarized payroll information to an accountant or bookkeeper
• Comparing payroll expenses between employees
• Exporting summarized payroll data for bookkeeping or audits

How Are Multiple Checks Displayed? #

When the report is run for a date range, all checks received by the same employee during that period are combined into one summarized record.

If an employee received multiple checks:

• The employee will generally appear on one line.
• Wages from all checks will be added together.
• Hours from all checks will be added together.
• Employee taxes from all checks will be added together.
• Employer taxes from all checks will be added together.
• Deductions, benefits, reimbursements, and net pay will be combined.
• The report will not show the details of each individual check separately.

This applies to the downloadable report, including the CSV and PDF, when available.

Company Payroll Summary Report vs. Company Payroll Journal Report #

The main difference between the two reports is how payroll records are displayed.

| Report | How Payroll Is Displayed |
| ———————————- | —————————————————————————————— |
| Company Payroll Summary Report | Combines all checks for each employee into one summarized line for the selected date range |
| Company Payroll Journal Report | Shows every individual check as a separate record and separate line |

Example #

Assume John Smith received the following checks during the selected date range:

• Regular payroll: $2,000 gross pay
• Bonus payroll: $500 gross pay
• Additional payroll: $300 gross pay

In the Company Payroll Summary Report, John Smith would appear on one line showing a total gross pay of $2,800, along with the combined taxes, deductions, reimbursements, and net pay from all three checks.

In the Company Payroll Journal Report, John Smith would appear on three separate lines—one line for each check.

Information Included in the Report #

The report may include the following information:

• Employee first name
• Employee last name
• Gross pay
• Net pay
• Reimbursements
• Regular earnings
• Hours worked
• Additional earning types
• Employee tax amounts
• Employer tax amounts
• Employee deductions
• Benefit deductions or contributions
• State and local payroll taxes
• Unemployment taxes

The exact columns shown may vary based on the payroll activity, earning types, taxes, deductions, benefits, and state requirements that apply to the company and its employees.

Earnings Breakdown #

The report may separate earnings into different columns, such as:

• Hourly regular earnings
• Hourly regular hours
• Non-hourly regular earnings
• Overtime
• Bonus
• Commission
• PTO
• Holiday pay
• Reimbursements
• Other earning types

Each column shows the total amount for that earning type across all payrolls included in the selected date range.

Hours Worked #

When hourly employees are included, the report may show the total number of hours worked during the selected date range.

If an employee received multiple checks, the hours from those checks are added together and displayed as a summarized total.

Employee Taxes #

Employee taxes are amounts withheld from an employee’s wages.

The report may include separate columns for taxes such as:

• Federal income tax
• Social Security tax
• Medicare tax
• Additional Medicare tax
• State income tax
• Local income tax
• Paid family leave
• State disability insurance
• Other employee-paid payroll taxes

Each tax column shows the total amount withheld from the employee across all payrolls included in the report.

Employer Taxes #

Employer taxes are payroll taxes paid by the company in addition to the employee’s wages.

The report may include:

• Employer Social Security tax
• Employer Medicare tax
• Federal unemployment tax
• State unemployment tax
• Local employer payroll taxes
• Re-employment or workforce-related taxes
• Other employer payroll taxes

Each employer tax column shows the total company expense for that tax during the selected date range.

Deductions and Benefits #

Employee deductions and benefit amounts may appear in separate columns.

Examples include:

• Health insurance
• Retirement contributions
• Garnishments
• Child support
• Loan repayments
• Paid family leave
• State disability insurance
• Other company-specific deductions or benefits

If the same deduction was taken from multiple checks, the report combines those amounts into one total for the employee.

Gross Pay #

Gross Pay is the employee’s total taxable and non-taxable earnings before employee taxes and deductions are removed.

When an employee has multiple checks during the selected date range, the Gross Pay column displays the combined gross pay from all included checks.

Reimbursements #

Reimbursements are amounts paid to an employee for business expenses or other non-wage payments.

Reimbursements may be displayed separately from gross wages because they are not always treated as taxable earnings.

The reimbursement column shows the total reimbursements paid to the employee during the selected date range.

Net Pay #

Net Pay is the total amount paid to the employee after taxes and deductions, plus any applicable reimbursements.

The report displays the employee’s combined net pay from all checks included in the selected date range.

The general calculation is:

Gross Pay – Employee Taxes – Employee Deductions + Reimbursements = Net Pay

The exact calculation may vary based on taxable benefits, non-taxable deductions, reimbursements, garnishments, and other payroll items.

Totals #

The report may include a totals row at the bottom.

The totals row combines the amounts for all employees included in the report, including:

• Total gross pay
• Total net pay
• Total reimbursements
• Total earnings by type
• Total hours
• Total employee taxes
• Total employer taxes
• Total deductions and benefits

The totals row is useful when reconciling payroll activity for the entire company.

Common Columns in the Report #

| Column | Description |
| ———————————– | ————————————————————- |
| Last Name | The employee’s last name |
| First Name | The employee’s first name |
| Gross Total | Total gross wages for the selected date range |
| Net Pay | Total amount paid to the employee after taxes and deductions |
| Reimbursements | Total reimbursements paid to the employee |
| Regular Earnings Amount | Total regular wages paid |
| Regular Hours | Total regular hours worked |
| Non-Hourly Regular Amount | Total salary or other non-hourly regular earnings |
| Federal Income Tax – Employee | Total federal income tax withheld |
| Social Security Tax – Employee | Employee portion of Social Security tax |
| Medicare – Employee | Employee portion of Medicare tax |
| Additional Medicare – Employee | Additional Medicare tax withheld, if applicable |
| State Income Tax – Employee | Total state income tax withheld |
| Local Tax – Employee | Total local income tax withheld, if applicable |
| Paid Leave or Disability – Employee | Employee-paid state leave or disability amounts |
| Social Security Tax – Employer | Employer portion of Social Security tax |
| Medicare Tax – Employer | Employer portion of Medicare tax |
| Federal Unemployment Tax | Employer federal unemployment tax |
| State Unemployment Tax | Employer state unemployment tax |
| Other Employer Taxes | Additional employer-paid state or local taxes |
| Employee Deductions | Total deductions, separated by deduction type when applicable |

How to Read the Report #

One Line Per Employee #

Each employee is displayed as one summarized record for the selected date range.

An employee who received multiple checks will not normally appear once for each check. Instead, the report combines the activity from all included checks.

Blank Columns #

A blank field generally means that the earning, tax, deduction, or benefit did not apply to that employee during the selected date range.

For example, a salaried employee may have an amount under Non-Hourly Regular Amount but no amount under Hourly Regular Hours.

Negative Amounts #

In some cases, the report may display a negative amount.

A negative amount may be caused by:

• A payroll reversal
• A payroll correction
• A tax adjustment
• A voided payroll
• An adjustment to a prior payroll
• A refund or credit

Review the employee’s payroll history or run the Company Payroll Journal Report for more detailed check-level information.

When to Use This Report #

Use the Company Payroll Summary Report when you need to:

• See total payroll activity for each employee
• Review multiple payrolls without seeing every individual check
• Review total wages for a month, quarter, year, or custom date range
• Review total employee and employer taxes
• Review total deductions, benefits, and reimbursements
• Reconcile summarized payroll information
• Provide payroll totals to an accountant or bookkeeper
• Compare total payroll expenses between employees

When to Use the Company Payroll Journal Report Instead #

Use the Company Payroll Journal Report when you need to:

• See each individual paycheck
• Review the details of a specific payroll
• Identify which check contained a specific earning, tax, or deduction
• Separate a regular check from a bonus or off-cycle check
• Investigate a payroll correction or reversal
• Reconcile payroll at the individual check level

The Summary Report is best for totals by employee. The Journal Report is best for individual check details.

How to Run the Company Payroll Summary Report #

1. Log in to Friday.
2. Go to Reports.
3. Select Company Payroll Summary Report.
4. Choose a pay period or select Custom Dates to report on a larger date range.
5. Select any additional options or filters, if available.
6. Click Run Report.
7. Review the report or download it as a CSV or PDF, if available.

When custom dates are selected, payroll activity from all included checks is combined into one summarized record for each employee.

Additional Information #

• The report may contain many columns because earning types, taxes, deductions, benefits, and reimbursements are displayed separately.
• The available columns may vary depending on the company’s payroll setup and the payroll activity included in the selected date range.
• If an employee received multiple checks, the report combines the checks into one summarized employee record.
• Use the Company Payroll Journal Report when individual check-level details are needed.
• The totals shown may not always equal the exact amount Friday debited from the company’s bank account. Certain deductions, benefits, or tax-related amounts may be displayed even when they are not collected or remitted by Friday.
• To review the exact company bank debit or payroll funding requirement, use the applicable payroll debit or cash requirement report.

Frequently Asked Questions #

Why does an employee appear only once even though they received multiple checks? #

The Company Payroll Summary Report combines all checks received by an employee during the selected date range into one summarized line.

To view each check separately, run the Company Payroll Journal Report.

Does the report show each pay date separately? #

No. The Summary Report combines payroll activity for the selected date range by employee.

Use the Company Payroll Journal Report if you need each pay date or check displayed separately.

Why are some columns blank? #

A blank column generally means that the payroll item did not apply to that employee during the selected date range.

Why is an amount negative? #

A negative amount may be related to a reversal, correction, tax adjustment, refund, or voided payroll.

Run the Company Payroll Journal Report or review the employee’s payroll history for more details.

Which report should I send to my accountant? #

Use the Company Payroll Summary Report when your accountant needs summarized totals by employee.

Use the Company Payroll Journal Report when your accountant needs each individual check displayed separately.