a list of employees to be paid, with the amount due to each.
the sum total of these amounts.
the actual money on hand for distribution: The bandits got away with the payroll.
the total number of people employed by a business firm or organization.
verb (used with object)
to fund or subsidize: to be payrolled by the State Department.

1765–75; pay1 + roll Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2014.
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World English Dictionary
payroll (ˈpeɪˌrəʊl)
1.  a list of employees, specifying the salary or wage of each
2.  a.  the total of these amounts or the actual money equivalent
 b.  (as modifier): a payroll tax

Collins English Dictionary - Complete & Unabridged 10th Edition
2009 © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009
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Word Origin & History

1740, from pay (v.) + roll (n.); "total amount paid to employees over a period," hence, via records-keeping, "list of employees receiving pay."
Online Etymology Dictionary, © 2010 Douglas Harper
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Example sentences
Then you have actual costs, and then their is payroll and maybe even benefits.
It's not easy to find overperforming players when your payroll is the highest
  in baseball.
Payroll tracks the hours employees spend working overtime or on call.
With out a consumer you don't have a profit or income to pay corporate taxes,
  income taxes, payroll taxes ect.
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