Payroll of a company comprises of all the records related to the salary, deductions and bonuses of its employees. Payroll taxes are levied on the employees to account for the income tax, social security and Medicare. These are all trust fund taxes. Sometimes, payroll cards are issued to the employees to be used as debit card. The payroll legislation is complicated and the payroll trained employees in a company have to keep themselves abreast of the recent developments to discharge their duties successfully. Some companies do not have enough staff in the HR department to handle the pay roll issues. In such cases, they avail the services of a pay roll service company or in other terms, outsource the payroll related work. Payroll software is also available in the market which enables in house management of payroll related tasks.