The Payroll Was Once an Actual Roll of Names

A payroll is the list of employees and their wages, and the money paid out. The name comes from the rolled document it was written on.

A payroll is the list of people a business pays and the total it pays them. The name is literal history: records were written on parchment rolls, so the roll of those to be paid was the payroll. The same *roll* survives in *electoral roll* and in *rolling up* at a meeting.

Word forms

FormWordExample
NounpayrollThe payroll run.
PluralpayrollsCompany payrolls.
Compoundpayroll taxPayroll taxes.
Relatedwage billThe annual wage bill.
RelatedheadcountReducing headcount.

How it is used in a sentence

Payroll vocabulary

A compound of *pay* and *roll*, from Latin *rotulus*, a little wheel, then a rolled document. Records were kept in rolls long before they were kept in books.

What does *meeting payroll* mean?

Having enough money to pay staff on time. In small businesses it is the deadline that matters most.

Why is a list called a roll?

Because official lists were written on rolled parchment. The same sense survives in electoral roll and roll call.

Sources

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