The summary of an employee's payroll data is called the employee earning record. Which term best describes this document?

• A. Employee payroll file
• B. Employee earning record
• C. Payroll register
• D. Time sheet

Answer: (B)

The key idea is a record that contains all of an individual employee’s earnings and the deductions that apply to them for a given period. This document precisely tracks how much the employee earned (regular pay, overtime, bonuses), what was withheld (taxes, benefits), and the resulting net pay. That focused summary is what the employee earning record is designed to capture, making it the best term for describing this document.

Other documents serve different purposes. A time sheet records hours worked and feeds into pay calculations but is not the final summary of earnings. A payroll register sums up payroll data for all employees for a period, not just one person. An employee payroll file is a broader collection of payroll-related documents, not the specific earnings summary.