Which Element is not used in Payroll Calculation?

The correct answer is Option (4) → Goods and Service Tax (GST)

Payroll calculation works out what each employee earns and what is deducted from the salary. GST is a tax on the supply of goods and services, not a part of salary, so it has no place in the payroll.

Option (1) Dearness Allowances (DA) An element of payroll. It is an earning, worked out as a percentage of the basic pay earned.

Option (2) House Rent Allowances (HRA) An element of payroll. It is an earning paid to help the employee meet house rent.

Option (3) Provident Fund (PF) An element of payroll. It is a deduction from salary, worked out at the PF rate on the basic pay earned.