What is the purpose of special effects in payroll processing?

The purpose of special effects in payroll processing is to apply calculations or exceptions to payroll. This function allows for adjustments that may be necessary for various scenarios that arise during the payroll cycle, ensuring accurate and compliant payroll management. Special effects can include factors such as bonuses, payroll deductions, or corrections to previous pay periods. By integrating these calculations, payroll systems can accommodate unique situations that affect an employee's earnings without disrupting the overall payroll process.

In contrast to other options, processing retroactive pay specifically relates to making adjustments for past payroll periods rather than applying a variety of calculations generally. Updating employee personal data involves managing information that may impact payroll but is not the primary function of special effects. Reviewing employee training records pertains to a different aspect of human resources and does not have any direct connection to payroll calculations.