| A | B |
| salary | The money paid for employee services. |
| pay period | the covered by a salary payment |
| payroll | the total amount earned by all employees for a pay period |
| withholding allowance | a deduction from total earnings for each person legally supported by a taxpayer, including the employee |
| social security tax | a federal tax paid for old-age, survivors, and disability insurance |
| Medicare tax | a federal tax paid for hospital insurance |
| tax base | the amount of earnings on which a tax is calculated. |
| payroll register | a business form uised to record payroll information. |
| net pay | the total earnings paid to an employee after payroll taxes and other deductions. |
| employee earnings record | a business form used to record etails affecting payments made to an employee. |