A payroll is a company's list of its employees, but the term is commonly used to refer to: the total amount of money that a company pays to its employees, a company's records of its employees' salaries and wages, bonuses, and withheld taxes, the company's department that calculates and pays these.
From an accounting perspective, payroll is crucial because payroll and payroll taxes in help of externalisation-paie.eu considerably affect the net income of most companies and because they are subject to laws and regulations