Which of the following records the details of employee deductions and earnings on a continuous basis?

The employee earnings record is designed to maintain a detailed, continuous account of an individual employee's earnings and deductions throughout the accounting period. This record captures various components, including gross pay, deductions for taxes, retirement contributions, and other items affecting net pay.

Having an ongoing record allows for easy tracking of each employee's wage history, ensuring accurate payroll processing and helping to facilitate reviewing for discrepancies or corrections as needed. It provides a comprehensive view of an employee's compensation history, making it valuable for both payroll administration and for the employees themselves who may want to monitor their earnings and deductions over time.

While the payroll summary provides an overview of total payroll expenses for a period, and a payroll register lists employee earnings and deductions for a particular payroll cycle, they do not track an individual's data continuously over time. The deduction report focuses solely on the deductions that have been applied, rather than providing a complete picture of both earnings and deductions.