P
- Pay dateThe pay date, or check date, is when wages are paid, not when the work was done. It sets the tax year, the deposit deadline and which W-2 the pay goes on.
- Payroll ledgerA payroll ledger tracks one employee's pay across the year: every payday, each tax, running year-to-date totals. How it feeds the W-2 and Form 941.
- Payroll registerA payroll register lists every employee paid in one pay run with gross pay, each tax and deduction, and net pay. What goes in one and how long to keep it.
S
- Supplemental wagesSupplemental wages are pay outside regular wages: bonuses, commissions, back pay, severance. The 2026 withholding rules (22%, 37% over $1 million).
- SUTASUTA is the state unemployment tax employers pay on wages up to a state wage base. How rates are set, a California example for 2026, and why it cuts FUTA.