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The Structure of Payroll

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The payroll department is responsible for paying employees accurately.

The structure of a company's payroll department differs depending on the size of the organization. The payroll department uses computer systems to calculate employee paychecks based on factors including hours worked, tax and benefit withholding, overtime pay, and vacation or sick time taken.

  1. Payroll Clerk

    • The payroll clerk makes sure all of the necessary data is entered correctly into the computer system in order to calculate the employee's pay. This person enters data such as hours worked, pay raise amounts, tax deduction information and overtime hours.

    Payroll Supervisor

    • A payroll supervisor ensures his team of payroll clerks is entering information in a timely and accurate manner. Depending on the size of the company, the payroll supervisor may manage a large team of clerks or a smaller team.

    Payroll Manager or Vice President

    • The payroll manager or vice president ensures that proper procedures are in place to run the payroll department efficiently. She makes sure that the company is following the appropriate policies and laws with regard to employee pay.

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