1099 Form
A 1099 form is a U.S. tax document used to report payments made to independent contractors and other non-employee payees.
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The Accountant's Dictionary
Search structured definitions, practical explanations, and related business terms for HR, payroll, accounting, finance, and operational control.
Search the Eprecus ERP The Accountant's Dictionary
The Eprecus ERP dictionary is built for finance teams, HR managers, payroll administrators, operations leads, and business owners who need clear definitions they can apply inside real workflows. Use this glossary to understand payroll terminology, accounting definitions, HR metrics, and enterprise software concepts without vague textbook language.
Each entry is written to support practical ERP work, including reporting, approvals, payroll review, compliance conversations, reconciliation, workforce planning, and process design. If you need deeper examples, continue into the Eprecus ERP blog or review the platform overview.
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Showing 50 result(s) for "payroll".
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Absence from Duty without Prior Approval
Absence from duty without prior approval is an unauthorized failure to report for work or obtain the required approval before being away from duty in the Jamaica public service.
Absenteeism Rate
Absenteeism rate measures the percentage of scheduled work time employees miss over a defined period.
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16
A
accrued payroll
accrued payroll is a payroll accounting term used to record employee compensation, withholdings, tax obligations, or payroll liabilities.
The Accountant's Dictionary
• accounting, finance, payroll
after-tax
after-tax is a tax-related term used in accounting, reporting, payroll, compliance, or statutory calculations.
The Accountant's Dictionary
• accounting, finance, compliance
C
cash flow net of tax
cash flow net of tax is a tax-related term used in accounting, reporting, payroll, compliance, or statutory calculations.
The Accountant's Dictionary
• accounting, finance, compliance
certificate of deposit
certificate of deposit is an accounting, finance, or reporting term used to classify, measure, record, analyze, or communicate business transactions and financial results.
The Accountant's Dictionary
• accounting, finance, payroll
D
deferred income taxes
deferred income taxes is a tax-related term used in accounting, reporting, payroll, compliance, or statutory calculations.
The Accountant's Dictionary
• accounting, finance, compliance
E
employer payroll taxes
employer payroll taxes is a tax-related term used in accounting, reporting, payroll, compliance, or statutory calculations.
The Accountant's Dictionary
• accounting, finance, payroll
Employer's Tax Guide
Employer's Tax Guide is a tax-related term used in accounting, reporting, payroll, compliance, or statutory calculations.
The Accountant's Dictionary
• accounting, finance, compliance
F
Federal Insurance Contributions Act (FICA)
Federal Insurance Contributions Act (FICA) is an insurance-related accounting term used to record premiums, liabilities, expense recognition, or benefit protection.
The Accountant's Dictionary
• accounting, finance, payroll
federal unemployment tax
federal unemployment tax is a tax-related term used in accounting, reporting, payroll, compliance, or statutory calculations.
The Accountant's Dictionary
• accounting, finance, compliance
FICA
FICA stands for the Federal Insurance Contributions Act, the U.S. payroll tax system funding Social Security and Medicare.
The Accountant's Dictionary
• accounting, finance, payroll
FICA expense: delivery
FICA expense: delivery is an accounting, finance, or reporting term used to classify, measure, record, analyze, or communicate business transactions and financial results.
The Accountant's Dictionary
• accounting, finance, payroll
FICA expense: selling & admin
FICA expense: selling & admin is an accounting, finance, or reporting term used to classify, measure, record, analyze, or communicate business transactions and financial results.
The Accountant's Dictionary
• accounting, finance, payroll
FICA expense: warehouse
FICA expense: warehouse is an accounting, finance, or reporting term used to classify, measure, record, analyze, or communicate business transactions and financial results.
The Accountant's Dictionary
• accounting, finance, payroll
FICA tax payable
FICA tax payable is a liability account that records an amount owed by the business that remains unpaid at the reporting date.
The Accountant's Dictionary
• accounting, finance, payroll
functional expense classification
functional expense classification is an accounting, finance, or reporting term used to classify, measure, record, analyze, or communicate business transactions and financial results.
The Accountant's Dictionary
• accounting, finance, payroll
FUTA
FUTA stands for the Federal Unemployment Tax Act, the U.S. federal payroll tax that funds unemployment programs.
The Accountant's Dictionary
• accounting, finance, payroll
G
gross wages
gross wages is an accounting, finance, or reporting term used to classify, measure, record, analyze, or communicate business transactions and financial results.
The Accountant's Dictionary
• accounting, finance, payroll
I
income tax code
income tax code is a tax-related term used in accounting, reporting, payroll, compliance, or statutory calculations.
The Accountant's Dictionary
• accounting, finance, compliance
incremental income tax rate
incremental income tax rate is a tax-related term used in accounting, reporting, payroll, compliance, or statutory calculations.
The Accountant's Dictionary
• accounting, finance, compliance
interperiod tax allocation
interperiod tax allocation is a tax-related term used in accounting, reporting, payroll, compliance, or statutory calculations.
The Accountant's Dictionary
• accounting, finance, compliance
intraperiod tax allocations
intraperiod tax allocations is a tax-related term used in accounting, reporting, payroll, compliance, or statutory calculations.
The Accountant's Dictionary
• accounting, finance, compliance
IRS Publication 15
IRS Publication 15, also called Employer's Tax Guide, provides U.S. federal payroll tax guidance for employers.
The Accountant's Dictionary
• accounting, finance, compliance
M
Medicare tax
Medicare tax is the U.S. payroll tax withheld to fund the Medicare healthcare program.
The Accountant's Dictionary
• accounting, finance, payroll
N
natural expense classification
natural expense classification is an accounting, finance, or reporting term used to classify, measure, record, analyze, or communicate business transactions and financial results.
The Accountant's Dictionary
• accounting, finance, payroll
net of tax
net of tax is a tax-related term used in accounting, reporting, payroll, compliance, or statutory calculations.
The Accountant's Dictionary
• accounting, finance, compliance
net pay
net pay is an accounting, finance, or reporting term used to classify, measure, record, analyze, or communicate business transactions and financial results.
The Accountant's Dictionary
• accounting, finance, payroll
net payroll payable
net payroll payable is a liability account that records an amount owed by the business that remains unpaid at the reporting date.
The Accountant's Dictionary
• accounting, finance, payroll
O
OASDI
OASDI stands for Old-Age, Survivors, and Disability Insurance, the Social Security component of U.S. payroll taxes.
The Accountant's Dictionary
• accounting, finance, payroll
old-age, survivor, and disability insurance (OASDI)
old-age, survivor, and disability insurance (OASDI) is an insurance-related accounting term used to record premiums, liabilities, expense recognition, or benefit protection.
The Accountant's Dictionary
• accounting, finance, payroll
P
payroll accrual
payroll accrual is a payroll accounting term used to record employee compensation, withholdings, tax obligations, or payroll liabilities.
The Accountant's Dictionary
• accounting, finance, payroll
payroll tax liability
payroll tax liability is a tax-related term used in accounting, reporting, payroll, compliance, or statutory calculations.
The Accountant's Dictionary
• accounting, finance, payroll
payroll taxes
payroll taxes is a tax-related term used in accounting, reporting, payroll, compliance, or statutory calculations.
The Accountant's Dictionary
• accounting, finance, payroll
payroll taxes payable
payroll taxes payable is a liability account that records an amount owed by the business that remains unpaid at the reporting date.
The Accountant's Dictionary
• accounting, finance, payroll
payroll withholdings
payroll withholdings is a payroll accounting term used to record employee compensation, withholdings, tax obligations, or payroll liabilities.
The Accountant's Dictionary
• accounting, finance, payroll
Publication 15
Publication 15 is the U.S. Employer's Tax Guide issued by the IRS for payroll tax withholding and deposit rules.
The Accountant's Dictionary
• accounting, finance
Q
QuickBooks
QuickBooks is accounting software used by many businesses for bookkeeping, invoicing, payroll, and reporting.
The Accountant's Dictionary
• accounting, finance
S
salary
salary is an accounting, finance, or reporting term used to classify, measure, record, analyze, or communicate business transactions and financial results.
The Accountant's Dictionary
• accounting, finance, payroll
salary and fringes
salary and fringes is an accounting, finance, or reporting term used to classify, measure, record, analyze, or communicate business transactions and financial results.
The Accountant's Dictionary
• accounting, finance, payroll
Social Security taxes
Social Security taxes is a tax-related term used in accounting, reporting, payroll, compliance, or statutory calculations.
The Accountant's Dictionary
• accounting, finance, compliance
state unemployment tax
state unemployment tax is a tax-related term used in accounting, reporting, payroll, compliance, or statutory calculations.
The Accountant's Dictionary
• accounting, finance, compliance
stock certificate
stock certificate is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance, payroll
T
tax-exempt
tax-exempt is a tax-related term used in accounting, reporting, payroll, compliance, or statutory calculations.
The Accountant's Dictionary
• accounting, finance, compliance
U
unemployment compensation tax
unemployment compensation tax is a tax-related term used in accounting, reporting, payroll, compliance, or statutory calculations.
The Accountant's Dictionary
• accounting, finance, compliance
unemployment tax expense: warehouse
unemployment tax expense: warehouse is a tax-related term used in accounting, reporting, payroll, compliance, or statutory calculations.
The Accountant's Dictionary
• accounting, finance, compliance
unrelated business income tax
unrelated business income tax is a tax-related term used in accounting, reporting, payroll, compliance, or statutory calculations.
The Accountant's Dictionary
• accounting, finance, compliance
W
wages
wages is an accounting, finance, or reporting term used to classify, measure, record, analyze, or communicate business transactions and financial results.
The Accountant's Dictionary
• accounting, finance, payroll
wages expense
wages expense is an expense account used to record the cost of a specific activity, resource, service, or obligation during an accounting period.
The Accountant's Dictionary
• accounting, finance, payroll
wages expense: delivery department
wages expense: delivery department is an accounting, finance, or reporting term used to classify, measure, record, analyze, or communicate business transactions and financial results.
The Accountant's Dictionary
• accounting, finance, payroll
wages expense: warehouse department
wages expense: warehouse department is an accounting, finance, or reporting term used to classify, measure, record, analyze, or communicate business transactions and financial results.
The Accountant's Dictionary
• accounting, finance, payroll
wages payable
wages payable is a liability account that records an amount owed by the business that remains unpaid at the reporting date.
The Accountant's Dictionary
• accounting, finance, payroll