Русско-англо-русский юридический словарь

A "tax period" varies by tax type. For example, the tax period for payroll and excise taxes is one-quarter of a year. The taxpayer is required to file quarterly returns with IRS for these types of taxes, although payment of the taxes occurs throughout the quarter. In contrast, for income, corporate, and unemployment taxes, aa tax period is 1 year. (Financial management thousands of civilian agency contractors abuse the federal tax system with little consequence : testimony before the Permanent Subcommittee on Investigations, Committee on Homeland Security and Governmental Affairs, U.S. Senate)

Overdraft Facility. A short term loan that a bank makes to a business automatically if that business otherwise would face an overdraft. For example, if a business has $10,000 in the bank and withdraws $12,000 for its payroll, an overdraft facility is an automatic loan for the extra $2,000. The overdraft facility is payable on demand and, as with most loans, the business must pay interest on the amount borrowed. (Farlex Financial Dictionary.)

A payday loan (also called a payday advance, salary loan, payroll loan, small dollar loan, short term, or cash advance loan) is a small, short-term unsecured loan, "regardless of whether repayment of loans is linked to a borrower's payday." (Wikipedia)

payroll. 1.1 The total amount of wages paid by a company: ‘small employers with a payroll of less than £45,000’ (Oxford Dictionary)