Payroll is one of a series of accounting transactions dealing with the process of paying employees for services rendered. It does so after processing the various requirements for withholding of money from the employee for payment of payroll taxes insurance premiums, employee benefits, garnishments and other deductions. It is therefore the sum of all financial records of salaries, wages, bonuses and deductions.

This Qualification is therefore is intended to develop the appropriate knowledge and competencies required by a person who wishes to pursue a career in payroll or is currently employed as a payroll administrator. It is designed to be generic of nature in order to ensure that the learning is applicable across all business sectors, both public and private.