Quick answer: A payroll register is the complete record of one pay period's payroll: one row per employee with paid days, each earning, gross pay, each deduction (PF, ESI, professional tax, TDS, recoveries), net pay and the employer's contributions, plus totals. It is approved before salaries are paid and is the source for the bank transfer, the PF, ESI, PT and TDS challans, the payroll journal entry and the payslips.
Every payroll, whether run in software, in Tally or in Excel, produces a register. It is the one document that shows what each employee was paid and why, and it is the first thing an auditor, a PF or ESI inspector or a new payroll manager asks for. This guide explains what a payroll register contains, the format and fields to use, a worked example, how it differs from the payroll summary, payslips and the statutory wage register, and how to build and keep one in Excel. It is part of our series on the payroll process in India.
What is a payroll register?
A payroll register (also called a payroll sheet, salary register or pay sheet) is a list of all employees paid in a pay period, with the calculation of each person's pay set out in columns. It answers three questions for every employee: how much was earned, what was deducted and why, and how much was paid. Its column totals answer the same questions for the business: total payroll cost, how much is owed to each authority, and how much leaves the bank.
Because it is the master record of a payroll run, the register is:
- The approval document: the finance head or owner signs it off before salaries are released.
- The source of payments: the net pay column becomes the bank file; the deduction columns become the challans.
- The source of the books: its totals are posted as the monthly salary journal entry.
- Audit evidence: auditors and inspectors trace salaries, PF and ESI back to it.
Fields in a payroll register
| Section | Fields |
|---|---|
| Header | Employer name and address, pay period, date of payment, PF establishment code, ESI employer code, page and total pages |
| Employee details | Employee ID, name, designation, department or cost centre, date of joining, PAN, UAN, ESI number, bank account |
| Attendance | Days in month, paid days, loss-of-pay days, overtime hours |
| Earnings | Basic, DA, HRA, conveyance, special allowance, other allowances, overtime, arrears, bonus or incentive paid in the month |
| Gross | Gross pay for the period; wages for PF and ESI where they differ from gross |
| Deductions | Employee PF, VPF, ESI, professional tax, labour welfare fund, TDS, loan or advance recovery, other deductions |
| Net pay | Gross minus total deductions; mode of payment |
| Employer contributions | Employer EPS, employer EPF, EDLI, PF administration charges (often at total level), employer ESI, employer LWF |
| Totals and sign-off | Column totals, prepared by, checked by, approved by, date |
Keep the PF and ESI wage columns separate from gross pay. Under the Labour Codes, PF is calculated on wages as defined, not simply on basic or gross; see our guide to payroll vs salary vs wages.
Payroll register format: example
Here is the October 2026 register for the three employees in our payroll in Excel guide (Karnataka; PF on wages up to the ₹25,000 ceiling; ESI tested on gross pay; rates as published by EPFO and ESIC):
| Field (₹) | E01 Riya | E02 Arjun | E03 Meena | Total |
|---|---|---|---|---|
| Paid days / LOP | 31 / 0 | 31 / 0 | 29 / 2 | |
| Basic | 20,000 | 9,000 | 11,226 | 40,226 |
| HRA | 8,000 | 3,600 | 4,490 | 16,090 |
| Conveyance | – | – | 1,497 | 1,497 |
| Special allowance | 12,000 | 5,400 | 6,174 | 23,574 |
| Gross pay | 40,000 | 18,000 | 23,387 | 81,387 |
| PF wages | 25,000 | 14,400 | 17,400 | 56,800 |
| Employee PF | 3,000 | 1,728 | 2,088 | 6,816 |
| Employee ESI | – | 135 | – | 135 |
| Professional tax | 200 | – | – | 200 |
| TDS | 1,500 | – | – | 1,500 |
| Total deductions | 4,700 | 1,863 | 2,088 | 8,651 |
| Net pay | 35,300 | 16,137 | 21,299 | 72,736 |
| Employer EPS | 2,083 | 1,200 | 1,449 | 4,732 |
| Employer EPF | 917 | 528 | 639 | 2,084 |
| EDLI | 125 | 72 | 87 | 284 |
| Employer ESI | – | 585 | – | 585 |
In a spreadsheet the register is usually laid out the other way round, with employees in rows and fields in columns; it is shown transposed here so it fits on a phone. PF administration charges of ₹500 (the establishment minimum, as 0.5% of ₹56,800 is only ₹284) are added at total level. From these totals: bank transfer ₹72,736; PF challan ₹6,816 + ₹4,732 + ₹2,084 + ₹284 + ₹500 = ₹14,416; ESI challan ₹720; PT ₹200; TDS ₹1,500. ESI here is tested on gross pay; if you apply the Labour Codes wage definition instead, Meena would be covered and Arjun's ESI would be on ₹14,400, as explained in our payroll in Excel guide.
How to create a payroll register
- Fix the period and inputs: attendance, joiners and leavers, revisions, arrears, recoveries and TDS for the month.
- Lay out the columns in the order of the field table above: details, attendance, earnings, gross, deductions, net pay, employer contributions.
- Fill one row per employee, either from payroll software or with formulas from your payroll calculation sheet.
- Total every column and add checks: gross minus total deductions equals net pay for each row and in total.
- Compare with last month: headcount, gross and each deduction, explaining each change (see our payroll reconciliation guide).
- Get it approved with signatures or an approval record, then release the bank file and challans from the approved figures.
- Lock and file it: save the approved register as PDF and as a read-only spreadsheet for the month.
Payroll register in Excel
In Excel, a payroll register is simply a table (Ctrl+T) with one row per employee, built from the employee master and attendance with lookups, and a total row. Useful touches:
- Freeze panes on the ID and name columns so they stay visible while scrolling across.
- Group columns (earnings, deductions, employer contributions) so the register can be collapsed for review.
- Department subtotals with
SUMIFSor a PivotTable for cost-centre reporting. - Year-to-date (YTD) sheet: a second table that adds each month's register by employee, used for TDS projections, Form 130 data and annual reconciliations.
- Print settings: landscape, fit all columns to one page wide, repeat header rows, so the PDF register is readable.
Our payroll in Excel guide shows the formulas that produce each column.
Payroll register in software and Tally
Payroll software and accounting packages produce the register as a standard report, though the name varies: payroll register, pay sheet, salary register or payroll statement. In TallyPrime, for example, the Pay Sheet and Payroll Register reports show employees and pay heads for a period once payroll is run through payroll vouchers; see our guide to payroll in Tally Prime. Whatever the tool, export the approved register to PDF and spreadsheet each month, and check that its totals agree with the journal posted in the books and with the bank and challan payments.
Who prepares and approves the register?
The payroll executive or accountant prepares the register; a second person checks it against attendance, the previous month and the input changes; and a named approver, usually the finance head or owner, signs it off before payment. Keeping these roles separate, even in a small business, is the simplest control against errors and fictitious or duplicate employees. Record the approval on the register itself or in an e-mail filed with it.
Payroll register vs other payroll records
| Record | What it shows | Used for |
|---|---|---|
| Payroll register | Every employee, every component, for one period | Approval, payments, journal, audit |
| Payroll summary | Totals only, by component, department or location | Management review, journal entry |
| Payslip | One employee's line from the register | Given to the employee |
| Payroll journal | Register totals posted to ledger accounts | Accounts |
| YTD payroll register | Cumulative earnings and deductions per employee for the year | TDS, Form 130, annual reconciliation |
| Statutory wage register | Prescribed form under the Labour Codes | Legal compliance and inspections |
The statutory registers of wages, attendance, deductions and overtime have their own prescribed formats under the Labour Codes; see our guide to statutory registers. A payroll register that includes all their columns can make maintaining them easier, but it does not replace the prescribed form unless it matches it. For what each employee receives, see our explanation of the salary slip.
How long to keep payroll registers
The payroll register supports the books of account, so keep it for at least as long as the books. For companies, books of account and the vouchers supporting them must be kept for eight years under section 128(5) of the Companies Act, 2013. PF, ESI and tax authorities can also ask for payroll records for past years during inspections, assessments or for employee claims. Statutory wage and attendance registers have their own retention period under the wages rules; see our statutory registers guide. A sensible policy is to keep approved monthly registers and YTD registers for at least eight years, in a secure, access-controlled location, because they contain personal and financial data.
Common payroll register mistakes
- Missing employees: joiners added late or leavers not removed; always reconcile headcount with HR.
- Only net pay recorded: a register without each deduction cannot support the challans or the journal.
- No employer contribution columns: the register then understates the true cost of payroll.
- Changing the register after approval: any correction should go through the next payroll or a documented off-cycle run, not an edit of the approved file.
- Wide access: registers show everyone's salary, PAN and bank details, which are personal data; limit who can view and edit them.
Generate the register automatically. The Complete Indian Payroll Excel Workbook builds a monthly payroll register with PF, ESI, PT and TDS, plus payslips and the summary for your journal entry.
Frequently asked questions
What is a payroll register?
A payroll register is a record of one pay period's payroll for all employees, showing each person's paid days, earnings, gross pay, deductions, net pay and the employer's contributions, with totals. It is the source for the salary bank transfer, the statutory challans and the payroll journal entry.
What is in a payroll register?
A payroll register usually contains employee details (ID, name, department, PAN, UAN, ESI number), paid days and loss of pay, each earning component, gross pay, each deduction such as PF, ESI, professional tax, TDS and recoveries, net pay, the employer's PF, EDLI and ESI contributions, and column totals for the period.
How do you create a payroll register?
Export it from your payroll software for the pay period, or build it in Excel with one row per employee and one column per earning, deduction and employer contribution, pulling figures from the payroll calculation. Add totals, check that gross minus deductions equals net pay, and get it approved before salaries are paid.
Is the payroll register the same as the wage register under labour law?
Not exactly. The payroll register is a business record used for payment and accounting and can follow any format. The wage register under the Labour Codes is a statutory register in a prescribed form with specific columns. A well-designed payroll register can contain all the fields the statutory register needs, but check the prescribed form for your establishment.
What is the difference between a payroll register and a payroll summary?
A payroll register lists every employee line by line for a pay period. A payroll summary shows only totals, for example by component, department or location, without individual employees. The summary is used for approvals, the journal entry and management reports.
Position as of 15 November 2026. Example figures follow the PF, ESI and Karnataka professional tax rules in force on that date and are simplified. Record-keeping periods depend on the law that applies to your business; check with your auditor. General information, not legal or tax advice.