6.4. Payroll

In many organizations, payroll is administered as a function of the finance department, but there are others in which it is an HR responsibility. Although an in-depth knowledge of payroll systems and administration is not required for the PHR/SPHR exams, candidates should have basic knowledge of payroll activities and how they interact with HR responsibilities.

6.4.1. Payroll Systems

Whether an organization employs one person or hundreds of thousands, a payroll system must meet some basic requirements:

  • It must accurately calculate payments that are due to employees.

  • It must accurately calculate statutory and voluntary deductions.

  • It must track payroll tax payments owed to federal and state agencies.

  • It must provide accurate reports ...

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