There are many job functions in payroll. In a small company, the
owner's wife may be the office manager which includes calculating
and writing payroll checks and paying taxes. In a larger company,
there may be a payroll clerk who reports to an accountant, or a
payroll department with a Payroll Director, a Payroll Manager, many
payroll supervisors, payroll specialists and payroll clerks. Each
has different job functions. The payroll process can be housed in
Accounting or in Human Resources.