payroll vs sum of money

payroll and sum of money both are nouns.

Word	Noun	Adjective	Verb	Adverb
payroll	Yes	No	No	No
sum of money	Yes	No	No	No

As nouns, sum of money is a hypernym of payroll; that is, sum of money is a word with a broader meaning than payroll:

Other hypernyms of payroll include amount, amount of money, sum.

payroll (noun)	sum of money (noun)
the department that determines the amounts of wage or salary due to each employee	a quantity of money
a list of employees and their salaries
the total amount of money paid in wages