![](/template/termwiki/images/likesmall.jpg)
Home > Industry/Domain > Accounting > Payroll
Payroll
Of or relating to the financial record of employees' salaries, wages, bonuses, net pay, and deductions.
Industry: Accounting
Add a new termContributors in Payroll
Payroll
group legal services plan
Accounting; Payroll
An employer plan providing for the advance provision or prepayments of personal legal services for employees and their dependents.
nonqualified plan
Accounting; Payroll
an employer plan that does not meet IRS qualification requirements.
employee stock purchase plan (ESPP)
Accounting; Payroll
An employer plan under which all employees are given the opportunity to buy the employer’s stock at a discount, subject to strict limitation.
public sector employer
Accounting; Payroll
An employer that is a state or local governmental unit (e.g., county, town, village) or a political subdivision of such a unit (e.g., school district).
garnishee
Accounting; Payroll
An employer that receives an order requiring withholding from an employee’s wages to satisfy a debt. A garnishee can also be a debtor against whom a creditor has brought a process of garnishment.
positive account employer
Accounting; Payroll
An employer whose state unemployment tax contributions are more than the benefits charged to its unemployment reserve account.
negative account employer
Accounting; Payroll
An employer whose state unemployment tax payments are less than the benefits charged to it unemployment reserve account.