To prepare the payroll register, which data elements are required?

To prepare the payroll register, which data elements are required?

• A. Hours worked, voucher packet, and withholding information
• B. Voucher packet, pay rate, and hours worked
• C. Pay rate, withholding information, and hours worked
• D. Hours worked, bank automated clearing house information, and pay rate

Answer: (C)

The payroll register needs the pieces that drive the pay calculation: hours worked, pay rate, and withholding information. Hours worked and pay rate let you compute gross pay (hours × rate). Withholding information is required to determine deductions (taxes, benefits, etc.) and arrive at net pay. A voucher packet is a supporting document, not a data element used to produce the register, and bank ACH information relates to how payments are delivered rather than how pay is calculated. So the set that includes hours worked, pay rate, and withholding information is the correct one.

The payroll register needs the pieces that drive the pay calculation: hours worked, pay rate, and withholding information. Hours worked and pay rate let you compute gross pay (hours × rate). Withholding information is required to determine deductions (taxes, benefits, etc.) and arrive at net pay. A voucher packet is a supporting document, not a data element used to produce the register, and bank ACH information relates to how payments are delivered rather than how pay is calculated. So the set that includes hours worked, pay rate, and withholding information is the correct one.