DeskFluent
Module 4 Pro7 min read

Payroll basics

Gross pay, deductions, net pay, and the entries behind a salary slip.

Every month, in every company, the same small drama: the salary you were promised and the amount that lands in your bank do not match. Nothing is wrong — you have just met payroll. This lesson decodes the salary slip and shows the bookkeeping behind it, because payroll is the second-most-common task (after reconciliation) handed to junior accounts staff.

Reading a salary slip

Rosa's shop manager earns 3,000 a month gross. A simplified slip (using round illustrative rates — every country sets its own):

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