Human Resources

Gartner Glossary


Payroll is a business function or process that all companies must undertake in order to pay their employees. It involves the calculation of wages and taxes and the issuing of paychecks. Payroll processing may be handled in-house or, increasingly, outsourced to a third party. Payroll may also refer to the list of employees a company has on its books whom it must compensate for the work they perform.

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