Topic

Payroll

Payroll from the books' side: the gross-to-net model, the liabilities it creates, and reconciling remittances to the general ledger.

Payroll · September 1, 2026

Your payroll liability accounts should have a shape

Each payroll liability has a predictable rhythm. A balance that does not fit the rhythm is the cheapest error you will ever find — and the one most often found by the CRA instead.

Payroll · August 13, 2026

The gross-to-net model, and why payroll is three transactions

Payroll looks like one payment. In the books it is an expense, a set of liabilities you are holding for someone else, and later a remittance. Conflating them is why payroll accounts drift.

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