Payroll refers to the process of managing and processing employee salaries, wages, bonuses, deductions, and taxes by an employer.

Components of payroll typically include basic salary or wages, allowances, overtime pay, bonuses, deductions for taxes (like income tax, social security contributions), and benefits (like health insurance premiums).

Payroll processing frequency can vary by company and country regulations. It can be monthly, bi-weekly (every two weeks), or weekly, depending on the company's payroll policies and local labor laws.

Payroll tax refers to taxes paid on employees' wages and salaries by both employers and employees. It includes income tax withholding, social security contributions, Medicare taxes, and other state or local taxes.

Payroll calculations involve multiplying employees' hourly rate or salary by the number of hours worked. It also includes deductions for taxes and contributions, and adjustments for overtime, bonuses, or other allowances.

Gross pay is the total amount of wages or salary an employee earns before any deductions. Net pay, on the other hand, is the amount an employee receives after deductions (taxes, contributions, etc.) are subtracted from gross pay.

Payroll deductions are amounts withheld from an employee's gross pay to cover taxes, contributions (like social security or retirement fund contributions), insurance premiums, union dues, or other authorized withholdings.

Payroll taxes include federal, state, and local income taxes withheld from employees' wages, as well as contributions to social security, Medicare, unemployment insurance, and other mandatory taxes.

A payroll register is a detailed record that includes information about each employee's wages or salary, hours worked, deductions, and net pay for a specific pay period. It is used for accounting and compliance purposes.