| A | B |
| Tax | The amount levied by the government on individuals and employers. |
| Payroll | A list of employees and the payments due to each one for a specific pay period. |
| Pay Period | The amount of time over which an employee is paid, such as weekly, biweekly, etc. |
| Payroll Clerk | A person who is responsible for preparing the payroll. |
| Gross Earnings | The total amount of money an employee earns in a pay period. |
| Salary | A fixed amount of money paid to an employee for each pay period. |
| Wage | An amount of money paid to an employee |
| Time Card | A record of the times an employee arrives and leaves work each day. |
| Electronic Badge Reader | An identification badge with a manetic strip that contains employee information used to record starting and ending work hours. |
| Commission | An amount paid to an employee's based on a percentage of the employee's regular hourly pay rate. |
| Overtime Rate set by the Fair Labor Standards act of 1938 | is 1 1/2 (1.5) times the employee's regular hourly pay rate. |
| Deduction | An amount that is subtracted from gross earnings. |