Please ensure Javascript is enabled for purposes of website accessibility
An Introduction To Payroll Accounting
5.0( 3 REVIEWS )

Learn payroll accounting core elements, tax-exempt deductions, payroll taxation and social security contributions, common terminologies, and journal entries.

Read more.
Course Skill Level
Time Estimate


Based in Scotland, I am a Fellow of the Chartered Institute of Management Accountants. I am a process improvement consultant and course author.

Only want this course? Buy this course for $199 $29 and keep lifetime access. Click here

About This Course

Who this course is for:

  • Accountants
  • Business managers
  • Business owners

What you’ll learn: 

  • Describe the main components of payroll including allowances, taxes and deductions
  • Explain the terms Gross Pay, Taxable Pay and Net Pay
  • Identify the statutory taxes and deductions applicable in the United States, Canada and the United Kingdom
  • Complete the main Journal Entries required to process payroll 
  • Describe the elements recorded in a Payroll Register


  • No prior knowledge is required to take this course

Welcome to an Introduction to Payroll Accounting.

This course provides an overview of payroll accounting. It is aimed at accountants and business managers and owners new to payroll accounting and looking for straightforward coverage of the key elements and features of payroll.

In this course, we will cover the core elements of payroll; how gross pay is calculated; and issues when dealing with tips and benefits in kind. We’ll also look at tax-exempt deductions and the statutory deductions from pay.

We’ll review the main elements of payroll taxation and social security contributions including the terminology used in the United States, Canada and the United Kingdom.

And we’ll cover the calculation of Net Pay – that is the amount that the employee actually receives in their bank account. Finally, we’ll explore the main journal entries required in the accounts.

The principles and structure of payroll accounting are common across many jurisdictions, and the learning in this course applies in many countries of the world. For this reason, the course does not go into the detail of any country-specific legislation or regulations, and does not cover the particular tax rates, tax bands or deduction rates that apply in different jurisdictions.

This course provides a grounding in the principles and structure of payroll accounting whatever your country of operation. I hope you enjoy it.

Our Promise to You

By the end of this course, you will have learned payroll accounting.

10 Day Money Back Guarantee. If you are unsatisfied for any reason, simply contact us and we’ll give you a full refund. No questions asked.

Get started today and learn more about payroll management.

Course Curriculum

Section 1 - Payroll Accounting
Overview Of Payroll Accounting 00:00:00
Getting To Gross Pay 00:00:00
Allowances And Deductions 00:00:00
Income Taxes And Social Security Contributions 00:00:00
The Calculation Of Net Pay 00:00:00
Specific Payroll Terminology For The US, Canada, And The UK 00:00:00
Payroll Journal Entries 00:00:00
Final Thoughts On Payroll Accounting 00:00:00
Appendix – The Payroll Register 00:00:00
Knowledge Review 00:00:00

Course Review


3 Ratings
  1. Anonymous
    Sylvia Green PhD January 17, 2023 at 19:10 PM

    Excellent Course


    Great Refresher!

  2. Anonymous

    An Introduction To Payroll Accounting


    This lesson was straight to the point. I enjoyed it….Thank You Ross.

  3. Anonymous

    Very Helpful and Informative


    I learned the basic fundamentals of payroll in this course. The material was laid out in a very easy to understand format.

Are you interested in higher education?

We’re working on a service to connect learners with higher education programs, enter your name and email to join the waitlist

You’ve been added to the waitlist!

Keep an eye out for the announcement via email.

You’ll be the first to know.



Enter your Name and Email for a chance to win Lifetime Access to all courses!
Promotion ends today.



Enter your Name and Email for a chance to win Lifetime Access to all courses!
Promotion ends today.

Success! You are now entered to win lifetime access to all courses. Winners are selected at the beginning of each month. 

P.S. Look out for our exclusive sales only shown to students on our email list!