Understanding Payroll Basics: How Do You Calculate Pay, Deductions, and Arrears?

I have done an MBA in HR, and I am a fresher. I want to know how to calculate pay, including how it works with deductions and previous arrears.

Employer Responsibility in Payroll Calculation

It is the responsibility of the employer to accurately calculate payroll for their employees. Errors can result in employees having too much or too little of their pay withheld for taxes, Social Security, Medicare, and other deductions, which causes an inconvenience for them at tax time. Miscalculations can also result in the company coming under review and possibly facing penalties by government agencies, such as the Internal Revenue Service.

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