Which of the following does NOT represent standing data in payroll?

Standing data in payroll typically refers to the information that remains consistent over time, such as personal details, rates of pay, and tax details. These are elements that do not frequently change and serve as a stable reference for payroll processing.

In contrast, hours worked represent variable data. This information can fluctuate from week to week or pay period to pay period depending on employee attendance, overtime, and shifts worked. Therefore, hours worked are updated regularly and change frequently, distinguishing them from standing data, which is more static.

Understanding the distinction between standing data and variable data is essential in payroll management, as it ensures that accurate and relevant information is used for processing salaries and other benefits. Familiarity with these categories helps payroll professionals efficiently manage payroll records and maintain compliance with employment regulations.