What a register holds
Think of the register as the spreadsheet behind every pay stub issued on one payday. Each stub is one row of it. The totals row tells you what leaves the bank account: net pay to employees, plus withheld taxes and the employer's own taxes to deposit with the IRS and state.
Nothing in federal law prescribes the format. DOL Fact Sheet 21 says the FLSA requires no particular form for records, but it does list what payroll records must show, including hours worked each day and week, the regular rate, straight-time and overtime earnings, all additions and deductions, total wages for the period, and the date of payment with the pay period it covers.
Keep payroll records at least three years under the FLSA. For employment tax, the IRS asks for at least four years after you file the fourth-quarter return for the year.
A two-person register
| Employee | Gross | Federal tax | Soc. sec. + Medicare | 401(k) | Net |
|---|---|---|---|---|---|
| A. Rivera (80 h × $25) | $2,000.00 | $148.00 | $153.00 | $100.00 | $1,599.00 |
| J. Chen (salary) | $2,500.00 | $221.00 | $191.25 | $0.00 | $2,087.75 |
| Totals | $4,500.00 | $369.00 | $344.25 | $100.00 | $3,686.75 |
From the totals, the employer funds $3,686.75 of net pay and owes a tax deposit of $369.00 + $344.25 withheld, plus its own matching $344.25 of social security and Medicare: $1,057.50. The $100 goes to the plan provider.
From register row to pay stub
Every figure on an employee's stub for this payday should be readable from their row. When a stub and the register disagree, fix the register first and reissue the stub from it, so the record you keep and the paper the employee holds stay identical.
Read next
Related terms
Questions
Is a payroll register the same as a payroll ledger?
No. The register covers one pay run across all employees. A ledger, or employee earnings record, follows one employee across the whole year, pay run by pay run, with running year-to-date totals.
Do I need software to keep a payroll register?
No. The DOL requires no particular form, so a spreadsheet works if every required item is there for each pay period. Keep a dated copy of each run rather than overwriting one file.
How long should I keep payroll registers?
At least three years under the FLSA, and at least four years after filing the fourth-quarter return for employment tax purposes. Keeping four years covers both.
Sources
- DOL: Fact Sheet #21, Recordkeeping requirements under the FLSA (read October 8, 2026)
- IRS: Employment tax recordkeeping (read October 8, 2026)
- IRS: Publication 15 (2026), Employer's Tax Guide (read October 8, 2026)
Figures are for the 2026 tax year unless the text says otherwise. This page explains a payroll term; it is general information, not tax or legal advice.