Payroll refers to the process by which businesses manage and distribute salaries and wages to their employees. It involves calculating the total amount owed to employees, deducting the appropriate taxes, and other withholdings such as National Insurance Contributions (NICs), pension contributions, and other obligations, before delivering the final amount – the net pay – to the employee. Payroll systems also ensure businesses comply with tax laws and employment legislation, which is a key factor in avoiding penalties and ensuring smooth business operations.