diff --git a/app/Http/Controllers/Api/Admin/HR/PayrollController.php b/app/Http/Controllers/Api/Admin/HR/PayrollController.php
index a2213795..bef301dc 100644
--- a/app/Http/Controllers/Api/Admin/HR/PayrollController.php
+++ b/app/Http/Controllers/Api/Admin/HR/PayrollController.php
@@ -940,7 +940,9 @@ public function generateJournalEntry(Request $request): JsonResponse
         }
 
         // 9. 대변: 205 미지급비용 / 임직원 — 급여
-        $netSalary = (int) $sums->total_net;
+        // DB의 net_salary 대신 역산 (차변 - 기타 대변 합계)으로 차대 균형 보장
+        $creditSoFar = collect($lines)->sum('credit_amount');
+        $netSalary = $grossAmount - $creditSoFar;
         if ($netSalary > 0) {
             $lines[] = [
                 'dc_type' => 'credit',