'payroll' originates from the combination of 'pay' and 'roll', where 'pay' meant 'to give money' and 'roll' referred to a list or register.

'payroll' changed from the Old French word 'role' meaning 'list', and eventually became the modern English word 'payroll'.

Initially, it meant 'a list of payments', but over time it evolved into its current meaning of 'a list of employees and their salaries'.