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The individual level of analysis emphasizes the
Payroll Register
A detailed document that records the earnings, deductions, and net pay for all employees for each pay period.
Gross Payroll
The total amount of money paid by an employer to its employees before deductions such as taxes, retirement contributions, and health insurance.
Federal Unemployment Tax Rate
A tax rate set by the federal government to fund unemployment compensation payments to workers who have lost their jobs.
Salaries Payable
Salaries payable is an account that records the amounts owed to employees for work performed but not yet paid.
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