Payroll Accrual — Salary payments outstanding for accounts
Calculate the amount of salary employees are entitled to but not yet paid, and record it in the financial statements on the closing date.
It's great for CFOs and finance teams who need to close monthly accounts.
Salary Arrears Calculator
The Salary Arrears Calculator estimates an income, tax or statutory-cost estimate for the figures entered from the income, employment or business status, relevant period, allowances and current thresholds shown on the page. Replace the example values with your own salary arrears figures and recalculate after changing an assumption. Use it to compare scenarios, then verify any current rate or fee before acting.
Enter the salary date of the payment period and the date to be calculated. The system will calculate the outstanding salary for accounting purposes.
Calculation results
Salary arrears.
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Daily pay.
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Day of payment outstanding
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Account list: Dr. Salary expenses. - - CR. Waiting for pay. -
Formulas used
Daily wage rate = wage ÷ number of days in the month
Overdue payments = daily rate x number of days overdue
Overdue payment date = closing date - last cut-off date
Salary and wages are calculated from the data entered, used for planning and preliminary checks before comparing with slips or documents from the employer.
Use tax base, social security, and standard terms of the tool.
Excluding benefits or company-specific agreements.
In case of dispute, check the employment documents and the latest labor laws.
Salary arrears are salary expenses that employees are entitled to but have not yet been paid. They are recorded on an accrual basis so that the financial statements reflect the actual expenses incurred in that period.
How do you record your salary arrears?
Enter Debit: Salary Expense and Credit: Accrued Salaries Payable by the amount of salary outstanding at the closing date of the accounting period.
How is the payroll calculated?
Overdue monthly payments = (salary per month ÷ total days in the month) × number of days overdue payments Overdue payments = closing date − last monthly payment cutoff date
What's the difference between monthly and semi-monthly payments?
Monthly: Pay once per month, e. g. every day 28 Bi-monthly: Pay 2 times, e. g. on the days 15 and 30 Shorten the waiting period
What is the minimum wage for the year 2026?
The minimum wage in 2025-2026 in Bangkok and surrounding areas is 370-400 baht/day, in the provinces is 330-370 baht/day depending on the province. Check the latest rate from the Ministry of Labour mol. go. th
What is the net salary calculated from?
Net salary = Total salary - Tax deducted at place of payment - Social security contributions (5% maximum 875 baht) - Subsistence reserve fund (if any) Employer pays additional social security to the other party 5%
How does OT count?
Regular days: 1.5 times the normal hourly wage | Holidays: 2 times (regular hours) and 3 times (overtime) | Under the Labour Protection Act 1998
What's the benefit of a life insurance fund?
Long-term savings that employers contribute (1-15% of wages) + maximum tax deduction 15% of income or 500,000 baht + return on investment withdrawable when leaving work or retirement
Disclaimer: The results are estimates for reference only. For correct accounting records, consult your auditor and accounting specialist.
English calculator guide
How to use the Salary Arrears Calculator
Use this page to test a specific salary arrears scenario. Enter your own values in the calculator above, review the units beside each field, and recalculate after changing an assumption. The result updates the salary arrears estimate instead of relying on a generic example.
Build a baseline salary arrears case with figures that match your situation.
Run a second salary arrears case after changing the rate, period, quantity or other key assumption.
Record the difference between the two salary arrears results and the input responsible for it.
Inputs for the salary arrears estimate
For this salary arrears calculation, check the income, employment or business status, relevant period, allowances and current thresholds shown on the page. The result is designed to show an income, tax or statutory-cost estimate for the figures entered, not a guaranteed provider price or official decision.
How the salary arrears result is calculated
The calculator compares the selected dates using calendar-based intervals and the date rules shown on the page. Reusing the same salary arrears inputs will produce the same estimate, which makes the page suitable for controlled scenario comparisons.
Checks for a salary arrears decision
Check the effective date and confirm current rules with the relevant Thai authority or a qualified adviser. For salary arrears, Use the result to reconcile a payslip or plan take-home pay. Employer payroll rules, benefits, withholding and statutory contributions can change the final amount. Check the important inputs and any current provider or authority rules before using the result for a decision.
Language QA
Terminology, numeric values and calculator controls checked
Review formula structure, test cases, data sources, effective dates, and risk language accordingly.How to check our · There is no claim that an outside professional reviewed it. Unless the page directly states the name and qualifications. This content is therefore not individual advice.
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