1. An independent contractor is one who works under the control and direction of an employer.
2. Government laws and regulations regarding payroll are more complex for employees than for
independent contractors.
3. Compensation for skilled or unskilled labor expressed in terms of hours, weeks, or units is called salary.
4. An employee’s total earnings is called gross pay.
5. A payroll register is a multi-column form used to assemble the data required at the end of each payroll period.
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