From the point of a view of running a business, salary can also be viewed as the cost of acquiring human resources for running operations, and is then termed personnel expense or salary expense. In accounting, salaries are recorded in payroll accounts.

First paid salary

While there is no first pay stub for the first work-for-pay exchange, the first salaried work would have required a human society advanced enough to have a barter system to allow work to be exchanged for goods or other work. More significantly, it presupposes the existence of organized employers --perhaps a government or a religious body--that would facilitate work-for-hire exchanges on a regular enough basis to constitute salaried work. From this, most infer that the first salary would have been paid in a village or city during the Neolithic Revolution, sometime between 10,000 BC and 6,000 BC.

By the time of the Hebrew Book of Ezra (550 BC to 450 BC), accepting salt from a person was synonymous with drawing sustenance, taking pay, or being in that person's service. At that time salt production was strictly controlled by the monarchy or ruling elite. Depending on the translation of Ezra 4:14, the servants of King Artaxerxes I of Persia explain their loyalty variously as "because we are salted with the salt of the palace" or "because we have maintenance from the king" or "because we are responsible to the king."'''

The Roman word salarium

Similarly, the Roman word salarium linked employment, salt and soldiers, but the exact link is unclear. The least common theory is that the word soldier itself comes from the Latin sal dare (to give salt). Alternatively, the Roman historian Pliny the Elder stated as an aside in his Natural History's discussion of sea water, that "1n Rome. . .the soldier's pay was originally salt and the word salary derives from it. . ." Plinius Naturalis Historia XXXI. Others note that soldier more likely derives from the gold solidus, with which soldiers were known to have been paid, and maintain instead that the salarium was either an allowance for the purchase of salt or the price of having soldiers conquer salt supplies and guard the Salt Roads (Via Salarium) that led to Rome.

Payment in the Roman empire and medieval and pre-industrial Europe

Regardless of the exact connection, the salarium paid to Roman soldiers has defined a form of work-for-hire ever since in the Western world, and gave rise to such expressions as "being worth one's salt."