Overview
When a payroll account is connected, Puzzle uses a salary and benefits clearing account on the balance sheet to match payroll entries with bank account transactions. In most months, these amounts should match — leaving the clearing account with an ending balance of zero.
A balance in this account usually signals that something needs attention.
🎥 Watch a walkthrough: How Payroll Expenses Are Recorded in Puzzle
How the Clearing Account Works
After each payroll run, Puzzle posts automated payroll journal entries
The corresponding bank transactions are auto-categorized to the clearing account
The expense is recorded via the payroll entry — not when the payment leaves the bank account
When both sides match, the running balance returns to zero
How to Investigate a Balance
The best place to review clearing account activity is the General Ledger, found under Accounting.
Navigate to Accounting → General Ledger
Set the date range far enough back to capture all relevant data
Review payroll entries alongside bank transactions
Check whether the running total returns to zero after each payroll run
Common Reasons for a Clearing Account Balance
1. Incomplete Data Not all payroll entries have been posted in Puzzle — this can happen due to integration restrictions, incomplete data from the payroll provider, or a timing difference between the bank transaction and payroll entry.
2. Miscategorized Transactions Puzzle auto-categorizes payroll-related transactions to the clearing account. A balance can appear if:
A transaction was manually moved to a different account
Puzzle couldn't identify a transaction as payroll-related
Transactions are categorized to this account that don't correspond to payroll entries
3. Discrepancy in Payroll Journal Data If the payroll journal in your payroll processor doesn't match the actual amounts paid out, this will result in a difference. This is the least common cause.