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A payroll is a list of employees of a company who are entitled to receive compensation as well as other work benefits, as well as the amounts that each should obtain.
Others are often paid, at least in part, by employees—a notable example is medical insurance. Compensation in the US (as in all countries) is shaped by law, tax policy, and history.
United Kingdom. In the United Kingdom, pay as you earn (PAYE) income tax and Employees' National Insurance contributions are examples of the first kind of payroll tax, while Employers' National Insurance contributions are an example of the second kind of payroll tax.
Within the realm of payroll taxes, withholding tax represents one of two primary categories. The counterpart, paid by the employer to the government, is calculated based on individual employees' wages.
Payroll automation refers to the use of computers to produce paychecks and manage benefit payments for a company or community. Often, payroll automation is integrated into the company's enterprise resource planning system that provides an overall view of the company's or community's finances; in addition to payroll, it can manage customer ...
In accounting, salaries are recorded in payroll accounts. A salary is a fixed amount of money or compensation paid to an employee by an employer in return for work performed. Salary is commonly paid in fixed intervals, for example, monthly payments of one-twelfth of the annual salary.