What payroll posts to Accounting

Approved payslips are posted as one journal voucher. Salary and the company's contributions are debited; the amount payable to each employee, tax, deductions and loan recoveries are credited, each to the ledger chosen in Payroll configuration, and each employee has a sub-ledger.

HR & payroll Running payroll
4 min read
Updated October 20, 2026

For Accountant Payroll officer Administrator

The idea

Approving payroll does not touch Accounting. Posting does: you choose the approved payslips and Penahak makes one journal voucher for all of them. The ledgers it uses are the ones set once on Payroll configuration › Ledger settings (Payroll configuration); the item ledgers were made when you created the payroll items (Payroll items: the allowances and deductions you can use).

Post a month

Open the Payroll JV tab
Who
Payroll officer or accountant
Where
Payroll generate › Payroll JV
What changes
The tab lists payslips that are approved and not yet posted. Filter by fiscal year, period, department, designation and others.
Choose the document number and the date
Where
Document number and Date
What changes
The Document number is a journal voucher numbering series for the branch. If you leave it empty the screen says "Please select document number."; without a date, "Please select date."
Select the payslips and Create voucher all
Where
Select rows, then the bulk action
What changes
One journal voucher is made, already approved. The screen says "Voucher of selected record generated successfully." Each posted payslip leaves the list.

Worked example: posting day

The salary approver has approved the month's payslips. The accountant opens Payroll generate › Payroll JV.

Step	What the accountant does	What happens
1	Looks at the list	Only approved payslips that are not yet posted are listed. A payslip that is still Draft or Approval Process is not there
2	Chooses the Document number (the branch's journal voucher series) and the Date	With either left empty the screen says "Please select document number." or "Please select date."
3	Selects the payslips, all of them or only some, and presses Create voucher all	One journal voucher is made, already approved. The screen says "Voucher of selected record generated successfully."
4	Looks at the list again	The posted payslips are gone from it. Any payslip not selected is still waiting
5	Adds up Net salary on the month's payslips and compares it with the Employee net salary lines of the voucher	If they differ, the accountant asks support

Posting does not pay anyone. Paying the salary, the tax and the funds is recorded in the usual way.

What the voucher holds

Each employee's lines go to that employee's own sub-ledger, made when you saved their Payroll details (An employee's payroll details), so the accounts can show the position of each person.

Side	Line	Ledger
Debit	Salary: basic, grade and approved overtime	Gross salary
Debit	The company's PF contribution	Provident fund add
Debit	Leave salary paid out	Leave salary
Debit	The company's gratuity	Gratuity add
Debit	Each allowance	The ledger of that payroll item
Credit	The amount payable to the employee	Employee net salary
Credit	CIT taken	Citizen investment trust less
Credit	PF taken (company's and employee's)	Provident fund less
Credit	Gratuity taken	Gratuity less
Credit	Social security tax, income tax, TDS	Social security tax ledger, Salary income tax, Salary TDS
Credit	Advance installments; loan installments and interest	Salary advance, Salary loan, Interest on loan
Credit	PF loan	Provident fund loan
Credit	Each deduction	The ledger of that payroll item

The amount payable to the employee is what is left after all the other lines, so the voucher always balances.