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What is Payroll?

2:26

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Payroll is the cyclical process in which pay for employees is calculated, distributed, and reported.

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In Payroll and Tax

Play video Pay Statement Basics

Pay Statement Basics

The pay statement, also known as a pay stub, includes the details of the employee’s pay for that pay period. Pay statement details help employees understand their pay and check for inaccuracies.

1:47
Play video Deductions Overview

Deductions Overview

A deduction is a monetary amount subtracted from an employee’s taxable income that reduces the amount paid on a pay statement.

3:11
Play video Record of Employment (ROE)

Record of Employment (ROE)

The Record of Employment (ROE) is the form employers process for employees receiving insurable earnings who stop working and experience an interruption of earnings.

3:17
Play video Tax Calculations (United States)

Tax Calculations (United States)

Payroll taxes are calculated based on the total compensation of each employee. Federal and State withholding taxes are based on the Form W-4 information for each employee.

2:35
Play video Earnings Overview

Earnings Overview

Earnings identify different types of employee compensation for services provided. Earnings can also include specific parameters such as accounting rules, tax laws, and reporting requirements.

2:42
Play video General Ledger

General Ledger

A general ledger is a journal containing accounting transactions related to a company’s assets, liabilities, equity, revenue, and expenses.

2:33

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