diff --git a/client/src/pages/PaycheckView.jsx b/client/src/pages/PaycheckView.jsx
index 924f5de..8011101 100644
--- a/client/src/pages/PaycheckView.jsx
+++ b/client/src/pages/PaycheckView.jsx
@@ -22,7 +22,94 @@ function formatPayDate(dateStr) {
   return `${MONTH_NAMES[month - 1]} ${day}, ${year}`;
 }
 
-function PaycheckColumn({ paycheck, onBillPaidToggle }) {
+function todayISO() {
+  return new Date().toISOString().slice(0, 10);
+}
+
+function PaycheckColumn({ paycheck, onBillPaidToggle, categories }) {
+  const [actuals, setActuals] = useState([]);
+  const [actualsLoading, setActualsLoading] = useState(false);
+  const [actualsError, setActualsError] = useState(null);
+
+  const [formCategoryId, setFormCategoryId] = useState('');
+  const [formAmount, setFormAmount] = useState('');
+  const [formNote, setFormNote] = useState('');
+  const [formDate, setFormDate] = useState(todayISO());
+  const [formSubmitting, setFormSubmitting] = useState(false);
+  const [formError, setFormError] = useState(null);
+
+  useEffect(() => {
+    if (!paycheck) return;
+    loadActuals(paycheck.id);
+  }, [paycheck?.id]);
+
+  async function loadActuals(paycheckId) {
+    setActualsLoading(true);
+    setActualsError(null);
+    try {
+      const res = await fetch(`/api/actuals?paycheck_id=${paycheckId}`);
+      if (!res.ok) throw new Error(`Server error: ${res.status}`);
+      const data = await res.json();
+      setActuals(data);
+    } catch (err) {
+      setActualsError(err.message);
+    } finally {
+      setActualsLoading(false);
+    }
+  }
+
+  async function handleAddActual(e) {
+    e.preventDefault();
+    if (!formAmount) {
+      setFormError('Amount is required');
+      return;
+    }
+
+    setFormSubmitting(true);
+    setFormError(null);
+    try {
+      const res = await fetch('/api/actuals', {
+        method: 'POST',
+        headers: { 'Content-Type': 'application/json' },
+        body: JSON.stringify({
+          paycheck_id: paycheck.id,
+          category_id: formCategoryId || null,
+          amount: parseFloat(formAmount),
+          note: formNote || null,
+          date: formDate || todayISO(),
+        }),
+      });
+      if (!res.ok) {
+        const body = await res.json();
+        throw new Error(body.error || `Server error: ${res.status}`);
+      }
+      // Refresh the actuals list
+      await loadActuals(paycheck.id);
+      // Reset form fields (keep date as today)
+      setFormCategoryId('');
+      setFormAmount('');
+      setFormNote('');
+      setFormDate(todayISO());
+    } catch (err) {
+      setFormError(err.message);
+    } finally {
+      setFormSubmitting(false);
+    }
+  }
+
+  async function handleDeleteActual(id) {
+    try {
+      const res = await fetch(`/api/actuals/${id}`, { method: 'DELETE' });
+      if (!res.ok) {
+        const body = await res.json();
+        throw new Error(body.error || `Server error: ${res.status}`);
+      }
+      setActuals(prev => prev.filter(a => a.id !== id));
+    } catch (err) {
+      alert(`Failed to delete actual: ${err.message}`);
+    }
+  }
+
   if (!paycheck) {
     return (
       <div style={styles.column}>
@@ -34,7 +121,8 @@ function PaycheckColumn({ paycheck, onBillPaidToggle }) {
   const net = parseFloat(paycheck.net) || 0;
   const billsTotal = paycheck.bills.reduce((sum, b) => sum + (parseFloat(b.effective_amount) || 0), 0);
   const otesTotal = paycheck.one_time_expenses.reduce((sum, e) => sum + (parseFloat(e.amount) || 0), 0);
-  const remaining = net - billsTotal - otesTotal;
+  const actualsTotal = actuals.reduce((sum, a) => sum + (parseFloat(a.amount) || 0), 0);
+  const remaining = net - billsTotal - otesTotal - actualsTotal;
   const remainingColor = remaining >= 0 ? '#2a7a2a' : '#c0392b';
 
   return (
@@ -100,6 +188,88 @@ function PaycheckColumn({ paycheck, onBillPaidToggle }) {
         )}
       </div>
 
+      <div style={styles.section}>
+        <div style={styles.sectionLabel}>Variable Spending</div>
+        <div style={styles.divider} />
+
+        {actualsLoading && <div style={styles.emptyNote}>Loading…</div>}
+        {actualsError && <div style={styles.actualsError}>Error: {actualsError}</div>}
+
+        {!actualsLoading && actuals.length === 0 && (
+          <div style={styles.emptyNote}>(none)</div>
+        )}
+
+        {actuals.map((actual) => (
+          <div key={actual.id} style={styles.actualRow}>
+            <div style={styles.actualMain}>
+              <span style={styles.actualCategory}>
+                {actual.category_name || <em style={{ color: '#aaa' }}>Uncategorized</em>}
+              </span>
+              <span style={styles.actualAmount}>{formatCurrency(actual.amount)}</span>
+            </div>
+            <div style={styles.actualMeta}>
+              {actual.note && <span style={styles.actualNote}>{actual.note}</span>}
+              <span style={styles.actualDate}>{actual.date}</span>
+              <button
+                style={styles.deleteButton}
+                onClick={() => handleDeleteActual(actual.id)}
+                title="Remove"
+              >
+                &times;
+              </button>
+            </div>
+          </div>
+        ))}
+
+        <form onSubmit={handleAddActual} style={styles.actualForm}>
+          <div style={styles.actualFormRow}>
+            <select
+              value={formCategoryId}
+              onChange={e => setFormCategoryId(e.target.value)}
+              style={styles.formSelect}
+            >
+              <option value="">— Category —</option>
+              {categories.map(cat => (
+                <option key={cat.id} value={cat.id}>{cat.name}</option>
+              ))}
+            </select>
+            <input
+              type="number"
+              placeholder="Amount"
+              value={formAmount}
+              onChange={e => setFormAmount(e.target.value)}
+              step="0.01"
+              min="0"
+              style={styles.formInput}
+              required
+            />
+          </div>
+          <div style={styles.actualFormRow}>
+            <input
+              type="text"
+              placeholder="Note (optional)"
+              value={formNote}
+              onChange={e => setFormNote(e.target.value)}
+              style={{ ...styles.formInput, flex: 2 }}
+            />
+            <input
+              type="date"
+              value={formDate}
+              onChange={e => setFormDate(e.target.value)}
+              style={styles.formInput}
+            />
+            <button
+              type="submit"
+              disabled={formSubmitting}
+              style={styles.addButton}
+            >
+              Add
+            </button>
+          </div>
+          {formError && <div style={styles.formError}>{formError}</div>}
+        </form>
+      </div>
+
       <div style={styles.remainingRow}>
         <span style={styles.remainingLabel}>Remaining:</span>
         <span style={{ ...styles.remainingAmount, color: remainingColor }}>
@@ -117,11 +287,16 @@ function PaycheckView() {
   const [paychecks, setPaychecks] = useState([]);
   const [loading, setLoading] = useState(false);
   const [error, setError] = useState(null);
+  const [categories, setCategories] = useState([]);
 
   useEffect(() => {
     loadPaychecks(year, month);
   }, [year, month]);
 
+  useEffect(() => {
+    loadCategories();
+  }, []);
+
   async function loadPaychecks(y, m) {
     setLoading(true);
     setError(null);
@@ -137,6 +312,17 @@ function PaycheckView() {
     }
   }
 
+  async function loadCategories() {
+    try {
+      const res = await fetch('/api/expense-categories');
+      if (!res.ok) throw new Error(`Server error: ${res.status}`);
+      const data = await res.json();
+      setCategories(data);
+    } catch (err) {
+      console.error('Failed to load expense categories:', err.message);
+    }
+  }
+
   function prevMonth() {
     if (month === 1) {
       setYear(y => y - 1);
@@ -222,8 +408,16 @@ function PaycheckView() {
         <div style={styles.loadingMsg}>Loading...</div>
       ) : (
         <div style={styles.grid}>
-          <PaycheckColumn paycheck={pc1} onBillPaidToggle={handleBillPaidToggle} />
-          <PaycheckColumn paycheck={pc2} onBillPaidToggle={handleBillPaidToggle} />
+          <PaycheckColumn
+            paycheck={pc1}
+            onBillPaidToggle={handleBillPaidToggle}
+            categories={categories}
+          />
+          <PaycheckColumn
+            paycheck={pc2}
+            onBillPaidToggle={handleBillPaidToggle}
+            categories={categories}
+          />
         </div>
       )}
     </div>
@@ -376,6 +570,97 @@ const styles = {
     fontVariantNumeric: 'tabular-nums',
     color: '#333',
   },
+  // Actuals styles
+  actualsError: {
+    color: '#c0392b',
+    fontSize: '0.85rem',
+    marginBottom: '0.4rem',
+  },
+  actualRow: {
+    marginBottom: '0.5rem',
+    fontSize: '0.9rem',
+  },
+  actualMain: {
+    display: 'flex',
+    justifyContent: 'space-between',
+    alignItems: 'baseline',
+  },
+  actualCategory: {
+    fontWeight: '500',
+    color: '#333',
+  },
+  actualAmount: {
+    fontVariantNumeric: 'tabular-nums',
+    color: '#333',
+    marginLeft: '0.5rem',
+  },
+  actualMeta: {
+    display: 'flex',
+    gap: '0.5rem',
+    alignItems: 'center',
+    fontSize: '0.8rem',
+    color: '#888',
+    marginTop: '1px',
+  },
+  actualNote: {
+    fontStyle: 'italic',
+    flex: 1,
+  },
+  actualDate: {
+    whiteSpace: 'nowrap',
+  },
+  deleteButton: {
+    background: 'none',
+    border: 'none',
+    cursor: 'pointer',
+    color: '#c0392b',
+    fontSize: '1rem',
+    lineHeight: '1',
+    padding: '0 2px',
+    opacity: 0.7,
+  },
+  actualForm: {
+    marginTop: '0.75rem',
+    display: 'flex',
+    flexDirection: 'column',
+    gap: '0.4rem',
+  },
+  actualFormRow: {
+    display: 'flex',
+    gap: '0.4rem',
+    flexWrap: 'wrap',
+  },
+  formSelect: {
+    flex: 1,
+    minWidth: '100px',
+    fontSize: '0.85rem',
+    padding: '0.3rem 0.4rem',
+    border: '1px solid #ccc',
+    borderRadius: '4px',
+  },
+  formInput: {
+    flex: 1,
+    minWidth: '70px',
+    fontSize: '0.85rem',
+    padding: '0.3rem 0.4rem',
+    border: '1px solid #ccc',
+    borderRadius: '4px',
+  },
+  addButton: {
+    padding: '0.3rem 0.75rem',
+    fontSize: '0.85rem',
+    cursor: 'pointer',
+    border: '1px solid #bbb',
+    borderRadius: '4px',
+    background: '#e8f0e8',
+    color: '#2a7a2a',
+    fontWeight: '600',
+    whiteSpace: 'nowrap',
+  },
+  formError: {
+    color: '#c0392b',
+    fontSize: '0.8rem',
+  },
   remainingRow: {
     display: 'flex',
     justifyContent: 'space-between',
diff --git a/server/src/routes/actuals.js b/server/src/routes/actuals.js
new file mode 100644
index 0000000..fd48191
--- /dev/null
+++ b/server/src/routes/actuals.js
@@ -0,0 +1,139 @@
+const express = require('express');
+const router = express.Router();
+const { pool } = require('../db');
+
+// GET /api/expense-categories — list all categories
+router.get('/expense-categories', async (req, res) => {
+  try {
+    const result = await pool.query(
+      'SELECT id, name FROM expense_categories ORDER BY name'
+    );
+    res.json(result.rows);
+  } catch (err) {
+    console.error('GET /api/expense-categories error:', err);
+    res.status(500).json({ error: 'Failed to fetch expense categories' });
+  }
+});
+
+// POST /api/expense-categories — create a category { name }
+router.post('/expense-categories', async (req, res) => {
+  const { name } = req.body;
+  if (!name || typeof name !== 'string' || !name.trim()) {
+    return res.status(400).json({ error: 'name is required' });
+  }
+
+  try {
+    const result = await pool.query(
+      'INSERT INTO expense_categories (name) VALUES ($1) RETURNING id, name',
+      [name.trim()]
+    );
+    res.status(201).json(result.rows[0]);
+  } catch (err) {
+    if (err.code === '23505') {
+      return res.status(409).json({ error: 'Category already exists' });
+    }
+    console.error('POST /api/expense-categories error:', err);
+    res.status(500).json({ error: 'Failed to create expense category' });
+  }
+});
+
+// GET /api/actuals?paycheck_id= — list actuals for a paycheck, ordered by date desc
+router.get('/actuals', async (req, res) => {
+  const paycheckId = parseInt(req.query.paycheck_id, 10);
+  if (isNaN(paycheckId)) {
+    return res.status(400).json({ error: 'paycheck_id query param is required' });
+  }
+
+  try {
+    const result = await pool.query(
+      `SELECT a.id, a.paycheck_id, a.category_id, a.bill_id, a.amount, a.note, a.date, a.created_at,
+              ec.name AS category_name
+       FROM actuals a
+       LEFT JOIN expense_categories ec ON ec.id = a.category_id
+       WHERE a.paycheck_id = $1
+       ORDER BY a.date DESC, a.created_at DESC`,
+      [paycheckId]
+    );
+    res.json(result.rows);
+  } catch (err) {
+    console.error('GET /api/actuals error:', err);
+    res.status(500).json({ error: 'Failed to fetch actuals' });
+  }
+});
+
+// POST /api/actuals — log an actual { paycheck_id, category_id, amount, note, date }
+router.post('/actuals', async (req, res) => {
+  const { paycheck_id, category_id, amount, note, date } = req.body;
+
+  if (!paycheck_id) {
+    return res.status(400).json({ error: 'paycheck_id is required' });
+  }
+  if (amount === undefined || amount === null || amount === '') {
+    return res.status(400).json({ error: 'amount is required' });
+  }
+
+  const parsedPaycheckId = parseInt(paycheck_id, 10);
+  const parsedAmount = parseFloat(amount);
+
+  if (isNaN(parsedPaycheckId)) {
+    return res.status(400).json({ error: 'paycheck_id must be a valid integer' });
+  }
+  if (isNaN(parsedAmount)) {
+    return res.status(400).json({ error: 'amount must be a valid number' });
+  }
+
+  const parsedCategoryId = category_id ? parseInt(category_id, 10) : null;
+  const actualDate = date || new Date().toISOString().slice(0, 10);
+
+  try {
+    const result = await pool.query(
+      `INSERT INTO actuals (paycheck_id, category_id, amount, note, date)
+       VALUES ($1, $2, $3, $4, $5)
+       RETURNING id, paycheck_id, category_id, amount, note, date, created_at`,
+      [parsedPaycheckId, parsedCategoryId, parsedAmount, note || null, actualDate]
+    );
+
+    // Fetch category name to include in response
+    const actual = result.rows[0];
+    if (actual.category_id) {
+      const catResult = await pool.query(
+        'SELECT name FROM expense_categories WHERE id = $1',
+        [actual.category_id]
+      );
+      actual.category_name = catResult.rows[0]?.name || null;
+    } else {
+      actual.category_name = null;
+    }
+
+    res.status(201).json(actual);
+  } catch (err) {
+    console.error('POST /api/actuals error:', err);
+    res.status(500).json({ error: 'Failed to log actual' });
+  }
+});
+
+// DELETE /api/actuals/:id — remove an actual entry
+router.delete('/actuals/:id', async (req, res) => {
+  const id = parseInt(req.params.id, 10);
+  if (isNaN(id)) {
+    return res.status(400).json({ error: 'Invalid id' });
+  }
+
+  try {
+    const result = await pool.query(
+      'DELETE FROM actuals WHERE id = $1 RETURNING id',
+      [id]
+    );
+
+    if (result.rows.length === 0) {
+      return res.status(404).json({ error: 'Actual not found' });
+    }
+
+    res.json({ deleted: true, id: result.rows[0].id });
+  } catch (err) {
+    console.error('DELETE /api/actuals/:id error:', err);
+    res.status(500).json({ error: 'Failed to delete actual' });
+  }
+});
+
+module.exports = router;