payroll[1]​ is the sum of the financial records of employee salaries, including salaries, bonuses, and deductions. In accounting, payroll refers to the amount paid to employees for the services they provide over a certain period of time.

From an accounting point of view, the

Payroll is crucial because payroll taxes, and payroll itself, significantly affect the net income of most businesses, and are subject to laws and regulations (for example, payroll in the US is subject to federal and state regulations). Starting from ethics from a business point of view, it is essential that employees respond with questions to payroll errors and irregularities. Good employee morale requires timely and accurate payroll. The main mission of the department that deals with payroll settlement is to ensure that all employees are paid punctually and correctly, with the correct withholdings and deductions, ensuring that withholdings and deductions are submitted in a timely manner. This includes the timely payment of salaries, tax withholdings, and deductions.

There are fundamental steps that are common in most organizations. One of those steps, which is executed at the end of each pay period, consists of preparing the payroll; it must show the names and salaries of all workers as well as their deductions. The information included in that payroll record consists of the salary signed by the authorized Spanish registry for each worker and the number of hours worked, taken from time cards or similar documents. After separating the ordinary (structural) hours from the extraordinary (non-structural) hours, and applying the "Tariff (Public Service)" rates appropriate for each job category), the total accrued salary is obtained. Withholding at source, social security contributions, taxes on work income, and any other deduction (advances) authorized by the worker are recorded after the accrued value to obtain the net value to be received by difference between the total accrued and the totals withheld.