If you are researching this for a specific country, here is the nuance:

The term planilla is a Spanish-language word with significant contextual variability. While its direct translation often points to a "form" or "spreadsheet," its application in business, administration, and legal settings carries specific, crucial meanings. This paper clarifies the three primary definitions of planilla , focusing on its role in human resources, data management, and finance.

The term planilla is not a single concept but a family of related ideas centered on structured lists . For a professional, understanding the context is essential:

Since "Planilla" is a term heavily used in Latin America (particularly in countries like Peru, Colombia, and Costa Rica), this review approaches the concept from the perspective of an employee, an employer, and the tools used to manage it.

Historically, a planilla was a literal paper book. Today, it is digital.