Payroll settlement is the process of calculating employees’ remuneration and the related contributions and deductions. It is a key element of personnel management, necessary for the proper functioning of every company that employs staff. The payroll list is a document showing all components of employees’ remuneration — both those the employee receives and those that are deducted. It includes, among others: gross salaries; ZUS contributions (social, health, Labour Fund [FP], Guaranteed Employee Benefits Fund [FGŚP]); income tax advance (PIT); bonuses, allowances, deductions, and holiday or sick pay.