When calculating payroll, what must be considered along with salaries?

When calculating payroll, it is crucial to take into account tax and benefit deductions alongside the salaries. This is because employees do not receive their full gross pay; various deductions must be subtracted to arrive at the net pay they take home.

Tax deductions include federal, state, and sometimes local income taxes, as well as Social Security and Medicare contributions. Additionally, employers often offer benefits such as health insurance, retirement plan contributions, and other benefits that can also be deducted from an employee's paycheck. Accurately calculating these deductions ensures compliance with tax laws and contributes to effective payroll administration, directly affecting the amount that employees receive in their paychecks.

Other options like employee satisfaction surveys, promotional opportunities, and performance appraisals pertain to employee engagement and career growth but do not directly impact the mathematical calculations involved in payroll processing. Hence, they are not essential considerations in the payroll calculation process itself.