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How to Record Gusto Payroll in Xero

Gusto has a native Xero integration, but it syncs individual transactions rather than a single balanced journal entry. Many bookkeepers prefer a proper manual journal for clean reconciliation. Here's how to do it.

Step 1: Download your Gusto payroll summary

In Gusto, go to Reports > Payroll and select the pay period. Download the Payroll Journal or Payroll Summary CSV. This report contains all the figures you need.

Step 2: Map Gusto line items to Xero accounts

  • Employee Gross Earnings → Wages Expense (debit)
  • Employer Taxes → Payroll Tax Expense (debit)
  • Employee Federal Income Tax → Federal WH Payable (credit)
  • Employee Social Security & Medicare → FICA Payable (credit)
  • Employer Social Security & Medicare → FICA Payable (credit)
  • State Income Tax → State WH Payable (credit)
  • Net Pay → Net Wages Payable (credit)

Step 3: Post the manual journal in Xero

Go to Accounting > Manual Journals > New Manual Journal. Enter the Gusto pay date, narration "Gusto Payroll – [period]", and all line items. Confirm it balances, then click Post.

PostBooks automates the Gusto → Xero workflow. Upload your Gusto CSV, PostBooks applies your saved Xero account mapping, and exports an import-ready manual journal CSV. Each pay run takes under 60 seconds. Learn more.