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Emily Mason

5 Basic Payroll Terms Every Small Business Owner Should Know Before Doing Their Payroll


We’ve all heard the phrase, “money is what makes the world go round”. Unfortunately, this is incredibly true, especially in the business world. That said, navigating your business finances is no small feat and it can be difficult to understand all the various terms. This is particularly true with payroll and oftentimes business owners are lost on how to manage their employee compensations.  Are you finding that the language of payroll is leaving you lost and confused? Allow us to help! Keep reading as we define 5 basic payroll terms that you should know before starting your small business payroll.  

 

Gross pay - the total amount the employee earns each pay period before any deductions for taxes or other purposes are made. 

 

This amount is calculated differently for salary and hourly employees. For salaried employees, gross pay is stated as an annual amount and is divided by the number of pay periods in the year. For hourly employees, gross pay is the worker’s hourly rate times the number of hours worked.  

 

Net Pay - the amount of pay an employee receives after all withholdings and deductions from gross pay have been made (the amount of the employee’s paycheque).  

 

When calculating net pay, you take the gross pay and subtract federal, provincial and local income taxes as well as discretionary deductions such as health plan contributions or retirement plan amounts.  

 

Pay Periods - a recurring length of time over which employee pay is recorded and paid.  

  

Examples of pay periods include: 

 

  • Monthly (12 pay periods a year) 

  • Weekly (52 pay periods a year) 

  • Bi-weekly (every other week, 26 pay periods a year) 

            

Withholdings - the amounts taken from an employee’s paycheque for several different types of taxes. 

 

 This includes amounts taken for federal, provincial and local income taxes. 

 

Deductions - other types of payments taken out other than withholdings.  

 

These elements were briefly mentioned in our definition of net pay and involve various withdrawals such as insurance premiums and retirement plan contributions.  

 

So, there you have it! Five payroll terms that can help you get started on managing your payroll like a pro. However, you won't get by on these terms alone and there is lots of payroll information you’ll need to succeed. As a small business owner, you may not have the time to commit to your payroll process.  It can be valuable to outsource your payroll and hire trained professionals to handle it for you. At STEPS, we offer small business payroll services that can help you manage the task with ease. Learn more on our payroll tab or reach out to us on our contact page. 

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