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 ...