What is the payroll register and what must it contain?
Quick answer
- 1. The payroll register is the mandatory monthly document with employee salaries.
- 2. For each employee it contains gross salary, withholdings and net pay.
- 3. It must be signed or approved by the responsible persons.
- 4. It is archived long-term, in line with legal obligations.
- 5. It is the basis for the payslip each employee receives.
What the law says
- The payroll register is a mandatory monthly financial-accounting document.
- It contains the employee's identification, gross, withholdings (CAS, CASS, tax) and net.
- It is drawn up, signed/approved and archived.
- The archiving period is a long one, set by law.
- The individual payslip is generated from it.
Practical examples
- Example: the March payroll register lists, on each row, an employee with their gross, withholdings and net.
- Example: for an employee on 5,000 lei gross, the register shows ~1,750 lei withholdings (CAS+CASS+tax) and ~2,950 lei net.
- Example: at the end of the list, the register totals the gross, withholdings and net for all employees.
Common mistakes
- Not archiving payroll registers for the long legal period.
- Drawing up the register without a signature/approval.
- Differences appearing between the payroll register, payslips and D112.
- Confusing the payroll register (the full list) with the individual payslip.
How 4softhr helps
- 4softhr prepares the pre-payroll data (days worked, absences, bonuses) that feeds the payroll register.
- It generates individual payslips consistent with the attendance data.
- It keeps an organized history of monthly data, useful for archiving.
- It exports data for the accountant, who draws up the official payroll register.
- It integrates with 4conta from the 4b2b ecosystem for the financial-accounting part.