Using your Payroll Summary Report use the 
following formulas for verification: 
FICA and FICA Matching (% 
may change) FICA deduction 7.65/FICA benefit 7.65 
G3 x 7.65 = FR (or the 
code you use for the FICA Benefit) 
G3 x 7.65 = T2 
Medicare and 
Matching Medicare (Illinois Schools) - These figures should always equal 
G7 x 1.45 = m 
m = MC and MR (deduction/benefit codes may vary from 
district to district) 
IMRF (Illinois Schools) Employee and Board 
Share 
G5 x employee share = ie 
ie= IM (deduction code may vary from 
district to district) 
G5 x board share = ib 
ib= RM (benefit code may 
vary from district to district) 
Depending on the state and retirement 
gross codes (i.e. G4(I) G5(T) ) setup your own formulas for verification of 
totals. 
PERA (Colorado Schools) Employee and District Share 
G5 x employee share = ie 
ie = PERA (deduction code may vary from 
district to district) 
G5 x district share = ib 
ib = PERAMA (benefit 
code may vary from district to district) 
The “X” Wages on the 
bottom of the last page are a breakdown of total gross for each pay entry, 
separated by gross codes (aka gross code indicators). 
For example, a 
gross code of 5 will total into the X5 wages. This is a separation “tool” for 
grosses for those that want a total for each gross code used in the payroll 
entries. The total of the “X Wages” will equal the G1 Wages, which is the total 
gross entered for the payroll. There is a Gross Pay by Indicator report for a 
break down. 
The FICA Breakdown is located on the last page of the 
payroll summary. FICA is made up of two components Social Security (Oasdi) and 
Medicare (HI). SDS splits the total FICA into these breakdowns using the T21 and 
T22 codes for reporting purposes. 
Taxable Gross 
G1 – all tax 
sheltered deductions = G2(taxable gross) 
Direct Deposit Totals 
The total of the Direct Deposit Report must match the total of the 
Direct Deposit column on the Employee Check Register Report 
Net 
Pay
Total on Payroll Distribution Report – Total on Payroll Liability 
Report = NT 
To understand your payroll reports better search for 
“Understanding Your Payroll Reports”.