diff --git a/database/factories/PayrollAdjustmentFactory.php b/database/factories/PayrollAdjustmentFactory.php
new file mode 100644
index 0000000..79e7db3
--- /dev/null
+++ b/database/factories/PayrollAdjustmentFactory.php
@@ -0,0 +1,33 @@
+<?php
+
+namespace Database\Factories;
+
+use App\Enums\SalaryAdjustmentType;
+use App\Models\Payroll;
+use App\Models\PayrollAdjustment;
+use Illuminate\Database\Eloquent\Factories\Factory;
+
+/**
+ * @extends Factory<PayrollAdjustment>
+ */
+class PayrollAdjustmentFactory extends Factory
+{
+    /**
+     * Define the model's default state.
+     *
+     * @return array<string, mixed>
+     */
+    public function definition(): array
+    {
+        $type = fake()->randomElement(SalaryAdjustmentType::cases());
+
+        return [
+            'payroll_id' => Payroll::factory(),
+            'type' => $type,
+            'description' => $type === SalaryAdjustmentType::BONUS
+                ? fake()->randomElement(['Lembur', 'Bonus Target', 'Bonus Tahunan', 'Tunjangan Transport'])
+                : fake()->randomElement(['Keterlambatan', 'Kasbon', 'BPJS', 'Pajak']),
+            'amount' => fake()->numberBetween(10000, 200000),
+        ];
+    }
+}
diff --git a/database/factories/PayrollFactory.php b/database/factories/PayrollFactory.php
new file mode 100644
index 0000000..02ac764
--- /dev/null
+++ b/database/factories/PayrollFactory.php
@@ -0,0 +1,38 @@
+<?php
+
+namespace Database\Factories;
+
+use App\Models\Payroll;
+use App\Models\User;
+use Illuminate\Database\Eloquent\Factories\Factory;
+
+/**
+ * @extends Factory<Payroll>
+ */
+class PayrollFactory extends Factory
+{
+    /**
+     * Define the model's default state.
+     *
+     * @return array<string, mixed>
+     */
+    public function definition(): array
+    {
+        $baseSalary = fake()->numberBetween(2500000, 5000000);
+        $bonus = fake()->optional(0.7, 0)->passthrough(fake()->numberBetween(100000, 500000));
+        $deduction = fake()->optional(0.3, 0)->passthrough(fake()->numberBetween(50000, 200000));
+        $totalSalary = $baseSalary + $bonus - $deduction;
+        $isPaid = fake()->boolean(80);
+
+        return [
+            'user_id' => User::factory(),
+            'period_month' => fake()->dateTimeBetween('-1 year', 'now')->format('Y-m'),
+            'base_salary' => $baseSalary,
+            'bonus' => $bonus,
+            'deduction' => $deduction,
+            'total_salary' => $totalSalary,
+            'is_paid' => $isPaid,
+            'paid_at' => $isPaid ? fake()->dateTimeBetween('-1 month', 'now') : null,
+        ];
+    }
+}
diff --git a/database/seeders/DatabaseSeeder.php b/database/seeders/DatabaseSeeder.php
index 839189e..0d22859 100644
--- a/database/seeders/DatabaseSeeder.php
+++ b/database/seeders/DatabaseSeeder.php
@@ -20,6 +20,7 @@ public function run(): void
             ExpenseSeeder::class,
             PurchaseSeeder::class,
             OrderSeeder::class,
+            PayrollSeeder::class,
             GeneralSettingSeeder::class,
         ]);
     }
diff --git a/database/seeders/PayrollSeeder.php b/database/seeders/PayrollSeeder.php
new file mode 100644
index 0000000..4bcf866
--- /dev/null
+++ b/database/seeders/PayrollSeeder.php
@@ -0,0 +1,56 @@
+<?php
+
+namespace Database\Seeders;
+
+use App\Enums\SalaryAdjustmentType;
+use App\Models\Payroll;
+use App\Models\PayrollAdjustment;
+use App\Models\User;
+use Carbon\Carbon;
+use Illuminate\Database\Seeder;
+
+class PayrollSeeder extends Seeder
+{
+    /**
+     * Run the database seeds.
+     */
+    public function run(): void
+    {
+        $users = User::all();
+
+        if ($users->isEmpty()) {
+            $users = User::factory(5)->create();
+        }
+
+        // Generate payroll for the last 6 months
+        $months = collect(range(0, 5))->map(function ($i) {
+            return Carbon::now()->subMonths($i)->format('Y-m');
+        });
+
+        foreach ($users as $user) {
+            foreach ($months as $month) {
+                if (Payroll::where('user_id', $user->id)->where('period_month', $month)->exists()) {
+                    continue;
+                }
+
+                $payroll = Payroll::factory()->create([
+                    'user_id' => $user->id,
+                    'period_month' => $month,
+                ]);
+
+                PayrollAdjustment::factory(rand(1, 3))->create([
+                    'payroll_id' => $payroll->id,
+                ]);
+
+                $bonus = $payroll->adjustments()->where('type', SalaryAdjustmentType::BONUS)->sum('amount');
+                $deduction = $payroll->adjustments()->where('type', SalaryAdjustmentType::DEDUCTION)->sum('amount');
+
+                $payroll->update([
+                    'bonus' => $bonus,
+                    'deduction' => $deduction,
+                    'total_salary' => $payroll->base_salary + $bonus - $deduction,
+                ]);
+            }
+        }
+    }
+}