Summary
KLARA posts payroll using the accrual method, whereby only employer expenses are recorded in the expense account. Employee deductions are charged to the current account of the respective social insurance provider.
Accrual method for posting payroll:
KLARA posts payroll as soon as it is incurred—not only when it is paid.
| Timing | What happens | Visible in |
|---|---|---|
| Payroll run completed | Personnel expenses are posted; liabilities to employees and social insurance providers arise | Income statement (expenses) and balance sheet (new liabilities) |
| Payment made | Liabilities are settled | Balance sheet only—no new expense |
This means your income statement shows the actual personnel costs every month, regardless of when the payment is made.
Benefits
- Up-to-date personnel expenses: Your income statement always shows the currently correct personnel expenses.
- Balance sheet overview: The balance sheet shows the liability or receivable due from or owed to the social insurance providers.
Posting process
The posting process is summarized below, including an overview of the accounts.
- Recording employer expenses: Only employer expenses are posted to the expense account.
- Charging employee deductions: These deductions are charged to the current account of the respective social insurance provider.
- Payment to social insurance provider
Payroll postings
The posting for the payroll run can be found in the posting journal and looks as follows:
| Account | Debit | Credit |
|---|---|---|
| 1090 – Transfer account – Payroll clearing account | 10'701.50 | |
| 2260 – Non-interest-bearing current accounts – Therese Musterina | 454.95 | |
| 2260 – Non-interest-bearing current accounts – Francesco Muster | 380.50 | |
| 2270 – Social insurance current account – AHV1 – SG – St. Gallen | 706.80 | |
| 2270 – Social insurance current account – KTG1 – Schweizerische Mobiliar | 15.60 | |
| 2270 – Social insurance current account – UVGZ1 – Schweizerische Mobiliar | 28.40 | |
| 2270 – Social insurance current account – BVG1 – Gemeinschaftskasse BVG Mobiliar | 465.00 | |
| 2270 – Social insurance current account – UVG1 – SUVA | 271.35 | |
| 2270 – Social insurance current account – AHV1 – SG – St. Gallen | 17.45 | |
| 2270 – Social insurance current account – FAK1 – Familienausgleichskasse Kanton St. Gallen, SVA | 181.65 | |
| 2270 – Social insurance current account – KTG1 – Schweizerische Mobiliar | 15.60 | |
| 2270 – Social insurance current account – BVG1 – Gemeinschaftskasse BVG Mobiliar | 465.00 | |
| 2270 – Social insurance current account – AHV1 – SG – St. Gallen | 706.80 | |
| 2270 – Social insurance current account – UVG1 – SUVA | 457.55 | |
| 5000 – Payroll expenses – 2 – 2020-01-06 | 11'353.20 | |
| 5700 – Social insurance expenses – AHV1 – SG – St. Gallen | 17.45 | |
| 5700 – Social insurance expenses – FAK1 – Familienausgleichskasse Kanton St. Gallen, SVA | 181.65 | |
| 5700 – Social insurance expenses – KTG1 – Schweizerische Mobiliar | 15.60 | |
| 5700 – Social insurance expenses – BVG1 – Gemeinschaftskasse BVG Mobiliar | 465.00 | |
| 5700 – Social insurance expenses – AHV1 – SG – St. Gallen | 706.80 | |
| 5700 – Social insurance expenses – UVG1 – SUVA | 457.55 | |
| Total | 14'032.70 | 14'032.70 |
Social insurance invoice:
You can upload, post (business transaction: social insurance), and pay your social insurance invoice.
| Account | Debit | Credit |
|---|---|---|
| 2000 – Accounts payable – 2 – Ausgleichskasse des Kantons Bern | 3'876.55 | |
| 2270 – Social insurance current account / withholding tax authorities – AHV1 – BE – Bern | 3'876.55 | |
| Total | 3'876.55 | 3'876.55 |
Bank reconciliation for social insurance: In the bank reconciliation, the transaction is automatically assigned in most cases.
Payment of payroll:
The payroll payment file is sent to the bank after payroll processing. Once it has been confirmed and paid, the payment appears in Ban- Sync and can be posted. Find out more here.