Checking Payroll suspense account

The checking suspense account is a tool that allows you to see at a glance whether the paid wages are journalised as such. After all, the financial administration must match the payments.

All components that are part of the gross/net calculation are posted to the Controlerende tussenrekening ledger account. Because these amounts are debited and credited, the balance will always be the same as the amount to be paid to the employees. In addition, there is a wage component that uses the Te betalen loon calculation basis. This wage component reverses the amount to be paid, meaning the value on the checking suspense account is 0. If the value of the checking suspense account is not 0, a wage component is not or incorrectly being journalised. Here you can read how you can resolve this problem.

First you have to determine in which period the difference arises. Does the difference occur from period 1 or is it in a specific period? Have there already been RAE entries for the journal entries to correct an incorrect journalising?

To check the journal entries for an employer per period:

1. Go to: HR / Payroll / Salary processing cockpit.
2. Select the period line.
3. Click on the action: Output.
4. Open the overview: Cost analysis.
5. Check the journalised periods 'Per employer', starting with period 1.

   

Profit displays a journal entry including any RAE entries. This journal entry lists the Controlerende tussenrekening account. If there is an amount in the column for this account, the journal entry is not balanced and something is wrong. If the amount is 0.00, everything is right.

If you know in which period the error occurs, you can determine which wage component(s) is/are set up incorrectly. The amounts per employee usually give an indication of where to start looking. Check if the difference occurs for all employees or only for certain employees.

To check the journal entries for an employee per period:

1. Go to: HR / Payroll / Salary processing cockpit.
2. Select the period line.
3. Click on the action: Output.
4. Open the overview: Cost analysis.
5. Check the period in which the error occurs 'Per employee'.

   

Possible causes of the error include:

• For a wage component, the account and contra account are switched around.

  In this situation, the difference will be twice as much as the value of the component. For example, if the difference for an employee is € 200, you must check if another component is present with the value € 200 or € 100. Double-click on that component to check how it is being journalised.

• A wage component in the gross-net calculation is not journalised to the Controlerende tussenrekening.

  in this situation a component is missing from the checking suspense account. Double-click on the components in the gross-net calculation to see the journal entry lines.

  Note:

  Fiscal additions should not be posted to the checking suspense account. That is because the additions do not directly affect the wage to be paid.

• A component that is not in the gross-net calculation, is incorrectly journalised to the Controlerende tussenrekening.

  in this situation a component of the Other type has been posted to the checking suspense account. Check the components in the Other components window.

Use Consult salaries to check the cause. It is possible that multiple wage components are being journalised incorrectly.

To check the salary calculation per employee:

1. Go to: HR / Payroll / Salary processing cockpit.
2. Open the period line.
3. Select the employee.
4. Click on the action: Consult salaries.
5. Always select replacement data. In the salary processing, search for the amounts that are on the checking suspense account in the Gross-Nett Calculation and under Other components.

   

You adjust the wage components that are configured incorrectly.

To adjust the journalising:

1. Go to: HR / Organisation / CLA.
2. Open the CLA properties.
3. Go to the tab: Wage component.
4. Open the properties of the wage component.
5. Go to the tab: Journalising.
6. In Journalising type select the journalising.

If the wage components are configured correctly, you can adjust the journal structure.

To adjust the journal structure:

1. Go to: HR / Payroll / Configuration / Journal structure.
2. Open the properties of the journal structure.
3. Click on: Kiezen cao.
4. Select the CLA.
5. Click on: Finish.

   

6. Click on: Wage components. This shows the wage components.
7. Drag the wage components from the right side to the left, to one of the groups. It is possible no components are listed on the right. Enable the Ledger accounts button and drag the appropriate account to the components on the left.
8. Find the components that must be adjusted on the left side.
9. If the wage component is linked to an incorrect ledger account, right-click on the ledger account in the journal structure that is incorrect and select Modify ledger accounts.
10. Select Swap account and contra account if the wage component is being journalised the wrong way around (i.e. debit and credit are the wrong way around).
11. Once you have entered all the changes, start the salary processing. You can then use the cost analysis to check if the checking suspense account is now correct.

    Note:

    Changes to the journal structure and the wage component do not result in RAE entries. If you want to correct the journal entry with retroactive effect, you initiate an RAE entry manually.

• Adjust the Payroll journal structure
• Configure the journal structure
• View the Payroll journal structure
• Add a journal structure