---
title: "RRS — Payroll and accruals"
sidebarTitle: "RRS payroll and accruals"
description: "Accrued payroll, 401(k) and garnishments payable, and the accrued bonus schedule for Rackson Restaurants (E01)."
icon: "money-check-dollar"
---

> **For AI agents:** the complete documentation index is at [llms.txt](/llms.txt). Append `.md` to any page URL for its markdown version.

Two reconciliation workpapers plus the G&A labor allocation import, which has [its own page](/internal/customers/rackson/workpapers/rrs-labor-reclass-import).

<Info>
  **Source:** `Rackson_Workpaper_Instructions.docx` — Part I, Payroll & Accruals.
</Info>

## 21000 / 22100 / 21600 — Accrued payroll, 401(k), and garnishments payable

**Owner:** Jessie

Reconciles the accrued payroll liability (**21000**), 401(k) payable (**22100**), and garnishment payable (**21600**) at period end to the payroll processor's registers.

<Steps>
  <Step title="Obtain the final payroll register">
    For all payrolls processed during the period. The workpaper reconciles: Direct Deposits, Partial Returns, Employee Checks, and Employer Taxes — all per the payroll register. **These figures change each period** — key the current period actuals into the workpaper columns.
  </Step>
  <Step title="Build the 21000 accrual">
    Sum all payroll components (Direct Deposits + Employee Checks + Taxes, net of returns/voids). This is the total payroll liability accrued at period end for the current period's payroll run. Confirm the accrual JE was posted by Jessie.
  </Step>
  <Step title="Investigate unresolved items">
    Reissued payroll checks and stopped checks need confirmation with Caitlin — illustrative open items: reissued checks from 12/2025 (–$934) and 2/2026 (–$204), and a stopped check (–$469) needing confirmation on whether a replacement was issued.
  </Step>
  <Step title="Reconcile 22100 (401k payable)">
    Confirm the 401(k) contribution amount was remitted to the plan trustee. Pull the 401(k) report from the payroll system and confirm it agrees to the GL.
  </Step>
  <Step title="Reconcile 21600 (garnishments)">
    Confirm all garnishment payments were disbursed to the appropriate agencies and the balance is cleared or reflects only current-week timing.
  </Step>
</Steps>

<Warning>
  The ending balance for each account should reflect **only timing differences** — e.g. payroll funded on the last day of the period but the ACH settles the next business day. **Document any balance not expected to clear within 3 business days.**
</Warning>

<Note>
  Payroll liability and 401(k) reconciliations follow PBI's standard approach used across other clients: tie the funding and liability accounts, and investigate outstanding items such as uncashed AP or payroll checks. Aged payroll checks are common and are generally left to the client's own process (Mike) to resolve up to a point, rather than PBI writing them off unilaterally.
</Note>

## 21800 — Accrued bonus

**Owner:** Jeff / Jonah — *transitioning to Maureen*

Tracks bonus accruals for all Rackson bonus programs through the year: **Operations Store Level, Operations ARL, RCP/SOP Store Bonus, SOP ARL, RSC G&A, RSC Maintenance, and TB LTI**. The running balance accumulates quarterly accruals and is trued up when actual payments are made.

<Steps>
  <Step title="Receive Mike's accrued bonus file">
    Mike sends the file containing the current accrued bonus balance, what the accrued balance should actually be, and the difference. Open the **218000 2026** tab.

    Columns track: Q1 Open balance, Q2 Accrued (new this period), Q2 Paid (actual payments), Q2 Adjust (true-up), and Q2 Accrued Bonus (running balance).
  </Step>
  <Step title="Confirm the current period accrual per line">
    Determine the accrual amount for each program line by confirming with Mike when he sends the new amount.
  </Step>
  <Step title="Reconcile to the balance sheet">
    The **Per BS [21800]** section reconciles the total accrual to the actual balance sheet balance. If no payment was made during the period, the adjustment column should be $0 and the balance carries forward.
  </Step>
  <Step title="Post the accrual JE">
    DR Bonus Expense (by department/location) / CR **21800** (Accrued Bonus). **If in doubt about which expense account and location to use, check with Mike** rather than reverse-engineering it.
  </Step>
  <Step title="Tie to the GL">
    Confirm the Intacct GL balance for acct 21800 agrees to the Accrued Bonus running total in the workpaper.
  </Step>
</Steps>

<Warning>
  **Two versions of this workpaper exist** — `21800_Accrued_Bonus_P5.xlsx` (current period) and `1_-__21800_Accrued_Bonus_v2.xlsx` (prior version for reference). Use the current-period version as the authoritative document.
</Warning>

<Note>
  **How it's actually booked:** in Intacct, go into the prior period's bonus entry, **duplicate it**, and update the memo lines to match the new period's descriptions from the client's file. The memo/description column in the client file maps directly to the JE memo. This is a **WD7** task.

  Each adjustment line may apply at either the **G&A level or the store level** — make sure each lands in the correct account and level rather than assuming they're all one or the other.
</Note>

<Warning>
  **Cadence is in transition.** The client's stated goal is to move this update from monthly to quarterly. RCY had already skipped a period or two while RRS was still monthly — and separately, **no RRS bonus adjustment has been recorded since Period 2** this year. Confirm current cadence before assuming a period's bonus file is expected, and see [Open items](/internal/customers/rackson/open-items).
</Warning>

## Labor reclass — G&A labor allocation import

**Owner:** Maureen

The workbook that generates the Intacct journal entry import for labor reclassification between RRS (E01) and Cayenne (E04). Documented separately given its size:

<Columns cols={1}>
  <Card title="Labor reclass import" icon="file-import" href="/internal/customers/rackson/workpapers/rrs-labor-reclass-import">
    Sheet structure, the journal entry pattern, adding and removing employees, verification checks, and troubleshooting.
  </Card>
</Columns>

## Related

- [Labor reclass and bonus review](/internal/customers/rackson/review-process/labor-reclass-and-bonus) — the reviewer's mechanics, including the format-drift watch-out
- [AP aging and payroll review](/internal/customers/rackson/review-process/ap-and-payroll)
- [Store and corp labor reports](/internal/customers/rackson/processes/labor-reports) — pulling payroll GL detail from ProWork