a list of the people employed by a company showing how much each one earns

a payroll tax 薪金税，工资税

The company is growing fast, adding another 100 employees to its payroll over the last year. 公司发展迅速，去年一年的在编员工又增加了100人。

the total amount of money paid to the people employed by a particular company

With debts of $4 million and a monthly payroll of $1.2 million, the venture is clearly heading for trouble. 该企业欠债400万美元，每月又需支付120万美元工资，无疑将陷入困境。