Payroll Tax Expense: debit or credit?
Payroll Tax Expense increases on the debit side and decreases on the credit side: its normal balance is a debit.
Expenses reduce equity through the costs of running the business. They increase with a debit.
Name in each convention
Account names and codes follow each convention; an account that does not exist in a convention is not offered there.
| Convention | Account |
|---|---|
| United States (US textbooks) | Payroll Tax Expense |
| Spain (PGC 2007) | 642 Seguridad Social a cargo de la empresa |
| France (PCG 2025) | 645 Cotisations de sécurité sociale et de prévoyance |
| Germany (generic accounts) | Arbeitgeberanteil zur Sozialversicherung |