A paycheck normally consists of five elements: wages, accruals, deductions, taxes and employer expenses. Collectively, these elements are referred to as payroll categories. Before you begin paying employees, you create the payroll categories that are used by your business and are required by law; then you assign each employee the payroll categories that apply to him or her. When you use the Process Pay Assistant to pay your employees, the payroll categories you've assigned to the employees will automatically determine the various amounts that are associated with the paychecks.