Resources
Practical guides for small-business payroll, bookkeeping workflows, pay records and year-end contractor forms.
A practical sequence for employer setup, pay-period inputs, calculation, review, downstream responsibilities, and final records.
Read the guideA practical payroll workflow for small employers with one to five employees, from worker setup and time records through withholding, review, payment responsibilities, and final payroll records.
Small BusinessUse this small-business payroll checklist to organize employee setup, time and earnings, withholding, review, wage-payment responsibilities, filings, and payroll records for each pay period.
Payroll BasicsUnderstand what a payroll run includes: pay-period setup, gross pay, taxes, deductions, employer totals, employee statements, payroll registers, and the responsibilities that remain after calculation.
BookkeepersLearn what a payroll register is, what information it typically includes, how it differs from employee pay statements, and how small businesses and bookkeepers use it for review and reconciliation.
ReviewA practical pre-finalization payroll review checklist for checking employee inputs, earnings, taxes, deductions, net pay, YTD continuity, employer totals, and unusual results before a pay run is completed.
RecordsA practical guide to payroll records small businesses should keep, including employee setup, time records, wage calculations, tax records, pay statements, payroll registers, deposits, filings, and supporting documentation.
BookkeepersA practical payroll-preparation workflow for bookkeepers serving small-business clients, from client intake and employee inputs through review, payroll handoff, reconciliation, and role boundaries.
BookkeepersA practical checklist for the payroll records, summaries, approvals, and accounting context a bookkeeper should receive after each payroll run.
BookkeepersA payroll client onboarding checklist for bookkeepers covering employer setup, employee data, pay schedules, tax responsibilities, approvals, prior YTD balances, record access, and handoff expectations.
BookkeepersA practical system for bookkeepers organizing payroll across multiple small-business clients, including calendars, client profiles, cutoff dates, review queues, file naming, handoffs, and reconciliation.
BookkeepersA step-by-step payroll reconciliation workflow for bookkeepers, from payroll register and net wages through payroll liabilities, bank activity, tax deposits, quarterly filings, and exception review.
BookkeepersUnderstand the difference between a payroll register and the general ledger, how payroll detail becomes accounting entries, which accounts are commonly involved, and how bookkeepers reconcile the two.
BookkeepersA practical list of employer, employee, time, earnings, deduction, withholding, pay-period, and approval information bookkeepers should collect before preparing payroll for a small-business client.
Payroll BasicsLearn the difference between gross pay and net pay, how taxes and deductions affect the paycheck calculation, what employer-side payroll costs are separate, and how to review gross-to-net math.
DeductionsA small-employer guide to payroll deductions, including required withholding, voluntary deductions, garnishments, pre-tax vs post-tax treatment, wage-law limits, recordkeeping, and review controls.
Pay FrequencyCompare weekly, biweekly, semimonthly, and monthly payroll schedules, including number of pay periods, overtime and calendar considerations, employee cash-flow effects, and state payday requirements.
Pricing & WorkflowCompare pay-per-run payroll preparation with monthly payroll subscriptions for very small employers and bookkeepers, including cost structure, included services, filing responsibilities, frequency, and record needs.
CorrectionsLearn how to handle payroll mistakes before and after payday, including input corrections, payroll record revisions, wage-payment issues, Form 941-X, W-2c/W-3c, year-to-date continuity, and documentation.
RecordkeepingUnderstand payroll record-retention rules for small businesses, including federal DOL payroll and wage-computation records, IRS employment-tax records, Form W-4, Form I-9, wage statements, and a practical retention policy.
Payroll & RecordsWhy LeoFolio produces employee pay statements only from a calculated payroll run, and what a payroll run adds.