# Workforce Glossary

> Payroll and HR terms by part: the business, gross to net, payroll tax, money movement, wage-hour, HR records, leave, benefits, contractors and global payroll.

Payroll borrows its words from tax law, wage-hour law, benefits law and a century of service bureau operations, so the same word shifts with context: a liability is an amount a pay run owes a tax agency on one screen and a balance sheet line on a provider's 10-K on another, an employer is a legal entity with an EIN to the IRS and a company with one contract to a provider's sales team, a deposit is a federal tax payment through EFTPS and a direct deposit of net pay into a worker's bank, and wages are a different number for income tax, Social Security, unemployment and a garnishment's disposable earnings. Entries are grouped by the part of the volume that explains them, alphabetized within each group, and each is one line and a link to the chapter that owns the idea; a word with two meanings appears once per meaning, qualified. Terms the [Payments](https://www.syntaqx.com/books/payments/glossary), [Banking & Lending](https://www.syntaqx.com/books/banking-and-lending/glossary), [Health Tech](https://www.syntaqx.com/books/health-tech/glossary) and [Investing & Digital Assets](https://www.syntaqx.com/books/investing-and-digital-assets/glossary) glossaries already define keep their definitions. The volume's own names for the core records (company, employer, tax jurisdiction, work location, tax registration, person, worker, employment, job assignment, pay rate, pay schedule, pay period, tax election, worker tax location, bank account, pay distribution, time entry, timesheet, pay item type, earning code, deduction code, taxability rule, deduction election, pay run, pay statement, pay statement line, accumulator, liability, remittance, money movement, filing, garnishment order, leave ledger, leave case, benefit enrollment, life event, document, notice, audit event) are the ones in [The Core Data Model](https://www.syntaqx.com/books/workforce/workforce-business#the-core-data-model).

## Parts

- [The Business](https://www.syntaqx.com/books/workforce/glossary/the-business): 54 terms
- [Gross to Net](https://www.syntaqx.com/books/workforce/glossary/gross-to-net): 33 terms
- [Payroll Tax](https://www.syntaqx.com/books/workforce/glossary/payroll-tax): 48 terms
- [Moving the Money](https://www.syntaqx.com/books/workforce/glossary/moving-the-money): 22 terms
- [Time and Wage-Hour](https://www.syntaqx.com/books/workforce/glossary/time-and-wage-hour): 37 terms
- [Hiring and HR Records](https://www.syntaqx.com/books/workforce/glossary/hiring-and-hr-records): 48 terms
- [Leave](https://www.syntaqx.com/books/workforce/glossary/leave): 14 terms
- [Benefits Administration](https://www.syntaqx.com/books/workforce/glossary/benefits-administration): 50 terms
- [Contractors and Global](https://www.syntaqx.com/books/workforce/glossary/contractors-and-global): 20 terms
- [Running the Platform](https://www.syntaqx.com/books/workforce/glossary/running-the-platform): 37 terms

## References

**Reference**

- [IRS: Publication 15 (2026), Employer's Tax Guide](https://www.irs.gov/publications/p15), deposit schedules, the lookback period, penalties and trust fund taxes
- [IRS: Third party arrangement chart](https://www.irs.gov/businesses/small-businesses-self-employed/third-party-arrangement-chart), CPEOs and other third-party payroll arrangements
- [IRS: Combined annual wage reporting employment tax problem inquiries](https://www.irs.gov/businesses/small-businesses-self-employed/combined-annual-wage-reporting-employment-tax-problem-inquiries), CAWR and Letter 99C
- [Insperity: Form 10-K for 2025](https://www.sec.gov/Archives/edgar/data/1000753/000100075326000011/nsp-20251231.htm), gross billings and revenue as the markup
- [ADP: Form 10-K for the fiscal year ended June 30, 2026](https://www.sec.gov/Archives/edgar/data/8670/000000867026000030/adp-20260630.htm), interest on funds held for clients, client funds obligations and zero-margin benefits pass-throughs

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