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Payroll preparation should typically be a coordinated effort between HR and the Accounting department. The main reason behind this is that the HR department is responsible for the payroll data and the Accounting department is responsible for the payment, control and correct accounting treatment for payroll.
Segregation of duties where possible is important as individuals in the Accounting department should not have access to sensitive employee and payroll data and similarly, HR employees should not have access to the company bank account or the accounting software. A final point to note is that the employees who prepare payroll should usually be senior employees in the HR/Accounting department with the heads of departments authorizing the process once prepared.