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​Intreasury management, apayrollis the list of employees of some company that is entitled to receive payments as well as other work benefits and the amounts that each should receive.[1]Along with the amounts that each employee should receive for time worked or tasks performed, payroll can also refer to a company's records of payments that were previously made to employees, includingsalariesandwages,bonuses, andwithheld taxes,[2]or the company's department that deals with compensation. One way that payroll can be handled is in-house, meaning that a company handles all aspects of the payroll process on its own, including timesheets, calculating wages, producing paychecks, sending the ACH (Automated Clearing House), for any direct deposits, and remitting any tax payments necessary[citation needed]. Payroll can also be outsourced to a full-service payroll processing company. When a company chooses to outsource their payroll, timesheets, wage calculations, creating paychecks, direct deposits, and tax payments can be handled all, or in part, by the payroll company[citation needed].

Payroll plays a major role in the internal operations of a business for several reasons. From the perspective ofaccounting, payroll and payroll taxes are subject to laws and regulations. Payroll in the U.S. is subject to federal, state, and local regulations includingemployee exemptions,record keeping, andtax requirements.[3]Payroll also plays a large role from thehuman resourcespoint of view. Payroll errors, such as late or incorrect paychecks, are a sensitive topic that can cause tension between employees and their employers. One requirement to maintaining highemployee moraleis that payroll must be paid accurately and promptly because employees are very sensitive to any payroll errors.[4]

​Royal Leamington Spa, commonly known as Leamington Spa or simply Leamington /ˈlɛmɪŋtən/ (About this soundlisten), is a spa town and civil parish in Warwickshire, England. Originally a small village called Leamington Priors, it grew into a spa town in the 18th century following the popularisation of its water which was reputed to have medicinal qualities.[2] In the 19th century, the town experienced one of the most rapid expansions in England.[3] It is named after the River Leam, which flows through the town.

The town contains especially fine ensembles of Regency architecture,[4] particularly in parts of the Parade, Clarendon Square and Lansdowne Circus.

In the 2011 census Leamington had a population of 49,662.[1] Leamington is contiguous with the neighbouring towns of Warwick and Whitnash; these form a combined urban area which in 2011 had a population of 95,172.[5]

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