Payroll Document Descriptions

Payroll Documents in the Payroll Accounting Management (PAM) System

Payroll Expenditure (PREXP) 

The Payroll Expenditure (PREXP) document is created by the PAM system to accrue expenditures associated with the payroll. Payroll expenditures include the expenditures for employee earnings (gross pay) as well as expenditures for fringe benefits provided to the employees. Both the gross pay expenditures and fringe benefit expenditures are processed on PREXP documents (posted per pay period end date).

Payroll Internal (PRLID) 

When an internal provider is identified as the provider for one or more of the deductions or fringe benefits or deductions taken during the payroll, the PAM system generates Payroll Internal (PRLID) documents to post internal purchase/sale, reimbursement, or operational transfer activity to satisfy the liabilities. The date of record for this event is the paycheck date. The Vendor Line of the PRLID document identifies both the “seller” accounting attributes and the nature of the financial event (internal purchase/sale, reimbursement, or operational transfer) that should be posted. Each Accounting Line in the PRLID document identifies the “buyer” liability account liable for a portion of the internal event. Designated by object code (posted per pay date).

Payroll Liability (PRLIA)

The Payroll Liability (PRLIA) document is created by the PAM system to record liabilities associated with the payroll. 

Payroll liabilities include liabilities for: 

• Deductions taken from the employee's gross pay to be paid to other parties
• Net pay paid to the employee via a pay check or EFT
• Reserve pay withheld from contract employees to be paid in non-working months
• Fringe benefits costs to be paid to other parties

In addition to reporting the liability incurred when reserve pay is withheld from a contract employee, the PRLIA document also reports the reduction in the reserve pay liability when payments out of reserve pay are made to that employee in non-working months (posted per pay date). 

Payroll Net Pay (PRLNP)

The Payroll Net Pay (PRLNP) document is created by the PAM system to report the payout of the Net Pay liabilities established by the PRLIA documents. PAM also creates PRLNP documents to record the conversion of the accrued gross pay and fringe expenditures, established by the PREXP documents, into cash expenditures. These events occur on the pay date when disbursements are made for payroll (posted per pay date).

Payroll Expenditure Correction (PREXC)

The Payroll Expenditure Correction (PREXC) document is used to redistribute the cash expenditures to the correct accounting distribution(s). PREXC documents are created when the system copies forward accounting lines from a finalized Payroll Expenditure (PREXP) document into a Payroll Expenditure Correction (PREXC) document, resulting from changes made in LA15. There the original account is refunded and the correct account is charged on separate accounting lines (posted per pay date).