Reconcile payroll registers to the general ledger and tax filings

Help me reconcile payroll for a period. Period: [MONTH/QUARTER] Payroll register totals: [PASTE - gross wages, employee taxes withheld, employer taxes, benefit deductions, retirement deferrals, net pay - by pay date] General ledger balances: [PASTE - wage expense, payroll tax expense, payroll liabilities by type, benefits, cash paid] Tax filings / deposits: [PASTE - quarterly filing totals, tax deposits made, dates] Benefit and retirement provider invoices/remittances: [AMOUNTS] Known timing items: [e.g. "last payroll of quarter paid on the 1st of next month"] Steps: 1. Tie register gross wages to GL wage expense (allowing for accrued payroll and bonuses). 2. Tie each withholding and employer tax to the liability account and to deposits made. 3. Tie benefit and retirement deductions to remittances; flag deductions withheld but not remitted. 4. Roll forward each payroll liability account: opening + withheld/accrued - paid = closing. A closing balance that should be zero but isn't is the red flag. 5. Compare quarterly totals to the tax filing figures. Return: 1. A tie-out table: Item | Register | GL | Filing/remittance | Difference | Likely cause. 2. Liability rollforwards. 3. Proposed correcting entries, marked [REVIEW] before posting. 4. Items to raise with the payroll provider. Late tax deposits and unremitted deductions can carry penalties - escalate those first.