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A list of employees kept for the purpose of calculating wages. In most large organizations today, the payroll is computerized and there are specialist software packages for payroll management. In addition to listing employees, the payroll must contain all data necessary to calculate gross and net earnings, including basic rate of pay, hours worked, incentive earnings, pension contributions, deductions from earnings, and tax code. Problems with payroll management are a frequent source of wage disputes and can result in cases being taken to Employment Tribunals for deductions from wages.

Subjects: Human Resource Management.

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