Payroll and HR still need accounts
Payroll and HR are inextricable today, but payroll is unique and specialist
Payroll was traditionally associated with accounts and in most SMEs it still is. But that is really only because it involves money and sums and traditionally it took an experienced wages clerk to work out. An important additional factor in more recent years is dealing with the Revenue Online Service, which clearly belongs with accounts.
But above the mechanics of payment, in fact salaries and bonuses, job responsibilities and entitlements, hours worked, holidays, tax and...
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