Certified Payroll Professional Exam 2025 – Complete Practice Resource

Question: 1 / 400

Which of the following is NOT a step in the payroll process?

Collecting employee information

Issuing payment

Conducting performance reviews

Conducting performance reviews is not a step in the payroll process because payroll primarily focuses on the financial aspects of employee compensation, including how much to pay employees and when to disburse those payments. The payroll process involves collecting necessary employee information to ensure accurate payments, calculating wages based on hours worked or salary agreements, and issuing payments to employees on scheduled dates. Performance reviews, while essential for employee development and organizational growth, relate more to employee evaluation and development rather than the mechanics of payroll processing. Therefore, this choice correctly identifies an activity that falls outside the payroll process.

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Calculating payroll

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