| No. | Item | Definition |
|---|---|---|
| 1. | accrual | earned but not yet paid |
| 2. | adjustment | change to recorded pay |
| 3. | advance | pay given before due date |
| 4. | alimony | spousal support payment |
| 5. | allocation | distribution of amounts |
| 6. | approval | official permission or sign-off |
| 7. | arrears | overdue unpaid amounts |
| 8. | audit | formal review of records |
| 9. | authorization | formal permission to act |
| 10. | back pay | owed pay from earlier work |
| 11. | balance | amount remaining after calculations |
| 12. | bank account | financial account for deposits |
| 13. | base pay | regular pay before extras |
| 14. | beneficiary | person receiving funds or benefits |
| 15. | benefits | nonwage employee advantages |
| 16. | biweekly | every two weeks |
| 17. | bonus | additional performance-based pay |
| 18. | calculation | working out amounts |
| 19. | child support | court-ordered family payment |
| 20. | classification | worker status assignment |
| 21. | commission | pay based on sales |
| 22. | compensation | total pay and benefits |
| 23. | compliance | following laws and rules |
| 24. | contractor | independent worker, not employee |
| 25. | correction | fix to payroll data |
| 26. | cutoff | final point for payroll changes |
| 27. | deadline | latest allowed completion time |
| 28. | deduction | amount subtracted from pay |
| 29. | dependent | person supported for tax purposes |
| 30. | direct deposit | electronic bank payment |
| 31. | distribution | pay assigned among destinations |
| 32. | dues | membership fees regularly paid |
| 33. | earnings | money earned from work |
| 34. | employee | person working for an employer |
| 35. | employer | person or company hiring workers |
| 36. | exempt | not eligible for overtime |
| 37. | exemption | amount excluded from tax |
| 38. | federal tax | tax imposed nationally |
| 39. | filing | submitting official forms |
| 40. | form | official document template |
| 41. | furlough | temporary unpaid leave |
| 42. | garnishment | court-ordered pay withholding |
| 43. | gross pay | pay before deductions |
| 44. | holiday pay | pay for holiday time |
| 45. | income tax | tax on earnings |
| 46. | layoff | job loss from business reasons |
| 47. | leave | approved time away from work |
| 48. | ledger | record book of transactions |
| 49. | levy | legal seizure for debt |
| 50. | liability | amount owed legally |
| 51. | local tax | tax imposed by locality |
| 52. | manual check | hand-issued payroll payment |
| 53. | marital status | legal relationship status |
| 54. | Medicare | U.S. health payroll tax |
| 55. | minimum wage | lowest legal hourly pay |
| 56. | net pay | take-home pay after deductions |
| 57. | nonexempt | eligible for overtime pay |
| 58. | nontaxable | not subject to tax |
| 59. | overpayment | pay exceeding amount due |
| 60. | overtime | extra pay for extra hours |
| 61. | pay period | recurring span between paydays |
| 62. | paycheck | employee payment document or deposit |
| 63. | payday | day employees are paid |
| 64. | payroll | employee pay records and processing |
| 65. | payslip | document showing pay details |
| 66. | policy | official workplace rule |
| 67. | posting | recording an entry officially |
| 68. | premium pay | higher pay for certain work |
| 69. | procedure | set way to do tasks |
| 70. | PTO | paid time off |
| 71. | rate | amount paid per unit |
| 72. | reconcile | match records for accuracy |
| 73. | register | official payroll record list |
| 74. | reimbursement | repayment for expenses |
| 75. | reissue | issue payment again |
| 76. | retro pay | back pay for prior period |
| 77. | roster | list of assigned workers |
| 78. | rounding | adjusting numbers to nearest value |
| 79. | salary | fixed regular employee pay |
| 80. | schedule | planned work times |
| 81. | severance | pay after job loss |
| 82. | shift | scheduled work period |
| 83. | sick pay | pay during illness absence |
| 84. | state tax | tax imposed by state |
| 85. | stipend | fixed periodic payment |
| 86. | stub | pay details attached to payment |
| 87. | submission | sending required information |
| 88. | tax | mandatory government charge |
| 89. | taxable | subject to tax |
| 90. | termination | end of employment |
| 91. | timecard | employee work-hours record |
| 92. | timesheet | record of hours worked |
| 93. | TIN | taxpayer identification number |
| 94. | underpayment | pay below amount due |
| 95. | union | organized group of workers |
| 96. | vacation | paid time off for rest |
| 97. | void | cancel a payroll item |
| 98. | wages | money paid for work |
| 99. | withholding | tax kept from employee pay |
| 100. | year-end | close of reporting year |