Submit payroll journal entry

A payroll journal entry is a recurring journal entry in which the processing of your employees' salaries is financially accounted for. In this entry, paid net wages, gross salaries, allowances, and all provisions for premiums and payroll taxes are correctly offset against each other.

Example payroll journal entry

In practice, the GL accounts used may vary, but the overview below shows a typical payroll journal entry (e.g., for the month of October):

Submit payroll journal entry

ou can submit the payroll journal entry in your domain in three ways.

Method 1. Automatically via an integration (Recommended)

Do you use Loket or Nmbrs®? Then Yuki can retrieve and process the payroll journal entries fully automatically. This saves time and prevents errors.

For a detailed description of how to set up the Loket link see article Set up REST API Loket link.

For a detailed description of setting up the Nmbrs® link, see article Nmbrs® link with Yuki.

Method 2. Import electronic format (CSV)

The payroll processing agency can provide a digital export file (usually a CSV or Excel file).

Example

In the attachment, you can find a layout for importing a journal entry (Excel).

How does it work?

Upload the file directly to Yuki or email it to your administration's unique email address. Yuki recognizes the layout and automatically processes the journal entry.

Condition

The file must have the correct column layout and use the specific Yuki general ledger accounts (see the list below).

For a detailed description of the import of a general journal entry, see article Import general journal / financial transactions.

Method 3. Scan, upload, or email a 'paper' document

Do you receive the payroll journal entry and the payment list as a PDF or on paper?

How does it work?

Scan the document and upload or email it to your Yuki administration.

ATTENTION!

These documents must be processed manually by the back office. This method is therefore relatively time-consuming.

Available GL accounts for payroll

When importing an electronic payroll journal entry (method 2), the GL accounts below must be used:

Expense accounts (Profit and Loss account)

• 40000 Lonen en salarissen (Wages and salaries)
• 40050 Bonussen en winstdeling (Bonuses and profit sharing)
• 40075 Bijdrage spaarloon (Contribution save-as-you-earn scheme)
• 40100 Premies en sociale lasten (Premiums and social security contributions)
• 40110 Ziekengeld verzekering (Sickness benefit insurance)
• 40125 Eindheffing loonheffing (Final levy payroll tax)
• 40150 Kosten pensioen (Pension costs)
• 40200 Reiskostenvergoedingen (Reimbursement for travel expenses)
• 40400 Onkostenvergoedingen (Reimbursement for expenses)
• 40950 Vakantiegeld (Holiday pay) (LET OP: in Yuki is dit de 4-rubriek)

• 40960 Vakantiedagen (Vacation days).

Balance sheet accounts (Liabilities and reserves)

• 17000 Te betalen netto lonen en salarissen (Net wages and salaries payable)

• 17010 Te betalen pensioenen (Pensions payable)
• 17100 Loonheffing (Payroll tax)
• 17105 Ingehouden loonheffing (Withheld payroll tax)
• 17110 Belastingschulden LB (Tax liabilities payroll tax)
• 17200 Te betalen pensioenpremies (Pension premiums payable)
• 17310 Afdracht premies en sociale lasten werkg. deel. (Payment of premiums and social security contributions by employer)
• 17500 Reservering voor vakantiegeld (Holiday pay)

• 17501 Reservering voor vakantiedagen (Fund for holidays).