There are employees (who receive the paychecks and earning statements and submit time cards signed by supervisors), managers (who receive labour distribution summaries and earning reports, the personnel department (which receives a payroll register prepared from a computer processing run and submits personnel action forms to interested parties, government agencies (which receives payroll tax reports) and the bank (which receives payroll transfer check deposited into the firm's account to pay the currents period's. payroll, a deposit slip and a cash amount withheld from employees for payroll taxes that agrees with the total payroll.

The subprocesses are as follows edit time cards, prepare paychecks, distribute paychecks to the employees, and prepare payroll reports and statements. Needed data stores include employee earnings records and employee mater records.

Draw DFDs of a payroll system up to level-0.