Association of Chartered Certified Accountants (ACCA) Certification Practice Test

Which of the following is included in the standing payroll data?

1. Clock cards or timesheets

2. Bonuses

3. Personal details

4. Gross pay to date

The correct answer is: Personal details

Standing payroll data refers to the information related to employees that remains relatively stable over time and is not subject to frequent updates. This typically includes personal details such as an employee's name, address, social security number, and tax information. These elements don’t change often and are foundational to the payroll system. In contrast, clock cards or timesheets are typically categorized under variable payroll data, as they can change from week to week based on hours worked. Bonuses also fall into a variable category since they can fluctuate based on performance and are not guaranteed for every pay period. Gross pay to date can be updated with every payroll cycle as it accumulates with each paycheck. Therefore, personal details are the correct and relevant information included in standing payroll data.