This document provides an overview of Oracle HRMS Payroll concepts and tables. It defines key payroll terms like element, input value, element link, and element entry. It describes important payroll tables like pay_element_types_f, pay_input_values_f, and pay_element_links_f that store element definitions and links. It also covers tables for element entries, payroll actions, assignment actions, run results, and queries to retrieve employee salary and commission information from these tables.