Which item is NOT listed as required on a payroll voucher?

• A. Employee's Social Security Number
• B. Full name of each employee
• C. Title, office or position authorized
• D. Salary, wages or other compensation

Answer: (A)

Payroll vouchers are meant to document who is being paid, for what role, and how much, so they can be approved and traced in the payroll process. The full name of each employee is essential to identify the correct person. The title, office or position authorized helps confirm that the payment matches an approved role. The salary, wages or other compensation is the key monetary figure that determines the payment. The Social Security Number, while important for tax reporting, is not typically included on a payroll voucher itself to protect employee privacy; tax IDs are collected and reported on separate forms, so the SSN is not a standard voucher field. Therefore, the item not listed as required on a payroll voucher is the employee’s Social Security Number.