Difference of current earnings and deductions will form the compensation, payable for the payroll cycle. Usually this is termed as Net Pay.
Payroll Processor will open the salary register and record current earnings and deductions and then calculate the Net Pay and record it.
Payroll Processor compares the salary register of current payroll cycle with that of previous cycle, verifies component wise as well as total and net compensation of employees. This is to ensure that the current payroll process is accurate. In case of differences, the same will be recorded as variance
Before disbursement of the salary to employees, Payroll Processor has to receive approval from management. This is a control mechanism to ensure availability of funds and post this, instructions will be given to Accounts to disburse the salary.