QuickBooks Desktop handles payroll journal entries differently from QBO. You can enter them manually via Company > Make General Journal Entries, or import them using the IIF file format. Here's both methods.
Method 1: Manual general journal entry in QB Desktop
- Go to Company > Make General Journal Entries.
- Set the date to the pay date.
- Enter the account, debit/credit amount, and memo for each line.
- QB Desktop will warn you if the entry is out of balance.
- Click Save & Close.
Method 2: Import via IIF
For recurring payroll, importing via IIF (Intuit Interchange Format) is faster. Go to File > Utilities > Import > IIF Files. The IIF format requires specific column headers — see our complete IIF import guide for the exact format.
Example payroll journal entry for QB Desktop
| Account | Debit | Credit |
|---|---|---|
| Salaries & Wages Expense | $10,000.00 | |
| Payroll Tax Expense | $1,153.00 | |
| Federal Withholding Payable | $1,500.00 | |
| Social Security Payable | $1,153.00 | |
| Medicare Payable | $290.00 | |
| State Withholding Payable | $300.00 | |
| Net Wages Payable | $7,910.00 | |
| Total | $11,153.00 | $11,153.00 |
QB Desktop vs. QBO: key differences for payroll entries
- QB Desktop uses IIF for imports; QBO uses CSV.
- QB Desktop account names must match exactly (no fuzzy matching on import).
- QB Desktop doesn't have a bank feed auto-match for payroll; you'll need to manually reconcile net pay.
Automate QB Desktop payroll entries with PostBooks
PostBooks exports IIF-formatted journal entries ready for QB Desktop import. Upload your payroll CSV, PostBooks generates the IIF file with your mapped accounts — import in under 60 seconds.