In practical payroll administration, which of the following sets consists mainly of common payroll related forms used by employers and employees?

Introduction / Context:
This question moves from pure theory into practical payroll administration. Payroll departments rely on specific forms to collect employee data, set up payment methods, and ensure correct tax withholding. Knowing which documents are truly payroll related helps distinguish payroll processes from general banking, sales, or logistics processes that also involve forms but serve very different purposes.

Given Data / Assumptions:
- The focus is on documents routinely handled by a payroll or human resources team.
- We consider standard organisational practice where payroll collects personal, bank, and tax information from employees.
- Only one option groups forms that are clearly linked to payroll setup and processing.

Concept / Approach:
Common payroll forms include employee new hire or onboarding forms, which capture identification and employment details; tax withholding declarations, where employees state information needed to calculate tax deduction at source; and direct deposit authorisation forms, allowing salary to be credited directly to bank accounts. In contrast, forms related to loans, sales invoices, or customs procedures belong to other organisational functions such as finance, sales, or logistics, not core payroll processing.

Step-by-Step Solution:
Step 1: Identify which option lists forms that an employee typically fills in when joining a company and being set up for salary payment. Step 2: Option A mentions new hire form, direct deposit authorisation, and tax withholding declaration, all of which are central to payroll operations. Step 3: Observe that the other options refer to banking or external trade documents rather than to internal payroll forms. Step 4: Choose option A as the set that mainly consists of payroll related forms used by employers and employees.

Verification / Alternative check:
Consider what happens when an employee joins an organisation. HR asks for demographic and employment details, payroll collects bank account information and tax declarations, and payroll systems are updated with this data. No sales invoices, customs documents, or external loan applications are normally part of that process. This real life perspective confirms that option A is the correct grouping of payroll forms.

Why Other Options Are Wrong:
Option B lists forms that are mainly used by banks and insurance companies, not by the payroll department of an employer. Option C contains documents used in procurement and sales cycles, linked to customers and suppliers rather than employees. Option D belongs to import export operations and customs compliance, which involve logistics or trade departments, not payroll processing for employee salaries.

Common Pitfalls:
Candidates sometimes think any form that deals with money is payroll related, but payroll has a specific scope focused on paying employees and handling statutory deductions. Another pitfall is neglecting to distinguish between internal documents used by the employer and external documents used in banking or trade. To avoid mistakes, always ask whether a form directly supports calculating, paying, or recording employee compensation.

Final Answer:
The correct choice is New hire form, direct deposit authorisation, and tax withholding declaration..