4. Calculating payroll

Organisations use different methods for calculating their payroll.

- Small businesses might use a payroll application that they can purchase off-the-shelf, for example Sage.

- Medium sized businesses may have a small team of payroll assistants who calculate weekly or monthly salaries. Alternatively, they may outsource the payroll to a specialised company who undertakes all of the work on the businesses behalf.

- Large businesses generally do their own payroll accounts within the organisation. They will still have a payroll department.