If you are talking about - for example - a biweekly payroll from Sun Oct 5-St Oct18/14 to be paid on Fri Oct24/14 then that is very common. No need to have to track it since you should have timesheets to attach the paystubs to. Employees always fill out timesheet everyday if  not weekly so you still have a record of the unpaid hours. It is at year-end that you will need to track the unpaid wages up to the last day of the fiscal year and record that thru a journal entry as debit to wage expense and credit to wage payable. Then this JE will get reverse in the new fiscal year using the date the first paychq was generated in the new year.

If you are talking about - for example - a biweekly payroll from Sun Oct 5-St Oct18/14 to be paid on Fri Oct24/14 then that is very common. No need to have to track it since you should have timesheets to attach the paystubs to. Employees always fill out timesheet everyday if  not weekly so you still have a record of the unpaid hours. It is at year-end that you will need to track the unpaid wages up to the last day of the fiscal year and record that thru a journal entry as debit to wage expense and credit to wage payable. Then this JE will get reverse in the new fiscal year using the date the first paychq was generated in the new year.