The Payroll Item List in QuickBooks is a collection of payroll items that are used to calculate employee paychecks and track payroll expenses. Here are some common payroll items that you may find in the list:

Salary - Regular pay for salaried employees
Hourly - Regular pay for hourly employees
Overtime - Pay for hours worked over 40 hours per week
Vacation Pay - Pay for accrued vacation time
Sick Pay - Pay for accrued sick time
Bonus - Additional pay given to an employee for exceptional performance or achievement
Commission - Payment for sales generated by an employee
Federal Income Tax - Tax withheld from employee paychecks for federal income tax
Social Security - Tax withheld from employee paychecks for Social Security
Medicare - Tax withheld from employee paychecks for Medicare
You can also create QuickBooks Payroll Item List to track unique payments or deductions specific to your business.