Course 122 · Money course 13

Run a Practice Payroll

Practice the records, calculations and review controls that turn approved time into a payroll handoff.

Before you start

Use multiplication, percentages and decimal money; prior paycheck literacy is helpful.

See everything you’ll need

Practice materials and a worked example · Free download. Download the starter pack

What you’ll leave with

A fictional payroll file with checked time, gross and net pay, employer cost, reconciliation and a correction packet.

Start course Start without an account. Sign in to save lesson progress across devices.

Your project

Start with the practice files. Build your project one lesson at a time.

Practice files are free without an account. Sign in to save your project record in My Proof: a description, checklist, and optional work link. Keep the original files in your own app or notebook; saving a project record does not upload them.

Get your materialsDownload practice filesStart with the supplied materials, follow the lessons, and compare your work with the annotated example.
Make your projectView the project checklist Work in your own notebook, document, or software. Use the supplied practice examples when you prefer.
Keep a private recordSave a project record Sign in to save a description and checklist, then return to update them.

Optional course overview

Watch an introduction.

This overview from Edspira introduces ideas you’ll practice in the lessons.

Watch directly on YouTube

EdspiraPayroll AccountingYouTube

Course handbook

Know the route before you begin.

Here’s what you’ll need and what you’ll make. You can return to this guide during any lesson.

Who this is for

For learners ages 14+ and adults exploring practical money and business skills.

Prepare before lesson one

Use multiplication, percentages and decimal money; prior paycheck literacy is helpful.
Use paper and a calculator, or a free spreadsheet/text editor. The written lessons contain all required records. Optional video and software setup are extra time.

Your final project

Finish with proof you can use.

A fictional payroll file with checked time, gross and net pay, employer cost, reconciliation and a correction packet.

Save a project record in My Proof

See project checklist and review criteria

Keep your working files in your own notebook or software. Save a private description, checklist, and work link in My Proof.

What to include

An approved mock time register.
A checked gross-pay register. A gross-to-net register with separate deduction totals.
An employer-cost estimate with clearly labeled assumptions.
A reconciled payroll handoff with an error log.
A complete payroll practice file and documented correction request.

Review and revise

Use these criteria to check your work and choose what to improve.

Calculations reconcile to the supplied records, with units and dates labeled.
Assumptions and missing information are visible, including the changed scenario.
The recommendation follows the evidence and explains an important limitation.
The six lesson outputs form a usable handoff that another learner can check.

Three ideas to help you along the way

Three useful ideas

The rules behind the steps.

Use source records

Calculate from approved time, not memory.

Separate destinations

Gross, net and employer cost answer different questions.

Preserve corrections

Keep an evidence trail and obtain authorized review.

What do these words mean?

Key words

Key terms worth knowing.

Gross pay: Earnings before employee deductions.
Net pay: Amount remaining after employee deductions.
Withholding: Amount retained from wages for a specified destination.
Employer-only cost: A cost added to the employer side of payroll.
Reconciliation: Checking that records and totals agree.

Your route

6 lessons.
One useful project.

Work in order the first time. Each lesson makes something the next lesson can use.

Use the tools

Tools to help you practice.

See all tools

ZIP · practice files

Run a Practice Payroll practice files

Start with the supplied materials, follow the lessons, and compare your work with the annotated example.

Text worksheet

Your course project worksheet

A downloadable text worksheet with each lesson’s working output, space for your answers, and the shared final-project checklist. Save your own copy.

Source transparency

Sources and further study.

Explore the references behind the lessons and take your learning further. Source notes explain access and reuse.

Understanding employment taxes