Payroll overhead can be used to charge each job with an estimated administrative cost. Payroll burden assesses taxes, worker's compensation, union fringes, and so forth.

If the Actual payroll burdens checkbox is selected on the Job Cost Installation – Payroll tab, Spectrum posts the actual payroll burden when the payroll cycle is updated. If the percentage burden method is preferred, leave the Actual payroll burdens checkbox clear. The setting of the Actual payroll burdens checkbox does not affect existing jobs; it only affects jobs that will be entered in the future. Any changes made to existing jobs must be done in Jobs.

Actual Burden:

	Debit	Credit
Payroll Company
Actual liability		102
Intercompany	102
Job Company
Intercompany		102
Actual expense	102

Single-company Percent Burden:

	Debit	Credit
Payroll & Job Company
Actual liability		102
Percent liability		100
Percent expense	100
Actual expense	102

Multiple-company Percent Burden:

	Debit	Credit
Payroll Company
Actual liability		102
Intercompany	102
Job Company
Intercompany		102
		100
Percent expense	100
Actual expense	102

Multiple-company Percent Burden (for Confidential Payroll):

	Debit	Credit
Main Company
Actual liability		102
Intercompany	102
Job Company
Intercompany		102
Percent liability		100
Percent expense	100
Actual expense	102