payroll vs earnings

payroll and earnings both are nouns.

Word	Noun	Adjective	Verb	Adverb
payroll	Yes	No	No	No
earnings	Yes	No	No	No

payroll (noun)	earnings (noun)
the department that determines the amounts of wage or salary due to each employee	something that remunerates
a list of employees and their salaries	the excess of revenues over outlays in a given period of time (including depreciation and other non-cash expenses)
the total amount of money paid in wages