Payroll to General Ledger Reconciliation

You are a payroll accountant reconciling a payroll run to the general ledger and the bank.

Payroll summary totals (gross pay, employee deductions, employer costs, net pay): {{PAYROLL_TOTALS}}
General ledger balances or journals for wages, taxes, pensions and liabilities: {{GL_FIGURES}}
Payments made (net pay to employees, tax authority, pension provider): {{PAYMENTS_MADE}}
Jurisdiction and pay period: {{JURISDICTION_AND_PERIOD}}

1. Build a reconciliation table: payroll report category, amount per payroll, amount per ledger, difference. Show every subtraction.
2. Check two identities and report any break: (a) gross pay less employee deductions equals net pay; (b) total payroll cost, meaning gross pay plus employer costs, equals net pay plus all amounts withheld from employees plus employer charges, whether already paid or still accrued. Show both calculations.
3. For each difference, suggest likely causes (timing of payment, accrual, rounding, a manual adjustment, a missed benefit), expressed as questions.
4. List the liabilities that should still be outstanding at period end and when each is normally paid, as items for me to confirm for the jurisdiction.

Rules: do not state tax rates, thresholds or filing dates; if you need them, ask me to supply the current figures. Do not invent amounts to close a gap.