Payroll is a list of employees who get paid by the company. Payroll also refers to the total amount of money employer pays to the employees. As a business function, it involves:

1. Developing organization pay policy including flexible benefits, leave encashment policy, etc.
2. Defining payslip components like basic, variable pay, HRA, and LTA
3. Gathering other payroll inputs (e.g., organization’s food vendor may supply information about the amount to be recovered from the employees for meals consumed)
4. The actual calculation of gross salary, statutory as well as non-statutory deductions, and arriving at the net pay
5. Releasing employee salary
6. Depositing dues likeTDS,PF, etc. with appropriate authorities and filing returns

In short, we can say that payroll process involves arriving at what is due to the employees also called as ‘net pay’ after adjusting necessary taxes and other deductions.

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Point Of Sale Definition: APoint of Sale(POS) is technically a system in a retail store from which you conduct thesaleof physical goods. In a store, a POS is where the checkout happens, orders are processed and bills are paid