The payrollworksarenormally in charge by one person whoactively coordinate with related departments such as HR, tax, timekeeping to collect relevant information to prepare payroll, PIT declarations, insurance declarations ...
In the case of large enterprises, payroll works may be involved with 2-3 persons. You can see more detailed activities of a payroll function here.
Depending on sizes of enterprises, payroll functions may be under the accounting / human resources department, orjustindependently under the management of the Board of Directors to ensure confidentiality of salary information.