Payroll Work Sheet

a bookkeeping document that is used for the accounting and issuance of workers’ wages. In the USSR, payroll work sheets are utilized in enterprises and organizations that have a small number of employees. The work sheet contains an account of the wages for the last pay period (half-month, month). Wages that are computed on a piece-rate or hourly basis are distinguished, as are bonuses. Wage withholdings, the earnings of each worker, and the hours worked are also on the payroll work sheet. Time cards and initial production costs reports (shift reports, job cost sheets) are used in drafting payroll work sheets. The worker confirms receiving his wages by signing the work sheet. Summaries of these accounts provide information on the size and composition of the wages payable during a report period. In paying wages, some enterprises prepare payrolls in addition to or instead of payroll work sheets.