Are they one department, separated, combined in some fun, different way?
HR and Payroll are separate departments but we both report to the CFO
Payroll is a part of Finance Department; separate from HR.
Payroll operates in a centralized shared service center and reports into Finance/CFO. HR and benefits are both decentralized and have a different reporting structure outside Finance.
We're the same as rlouis. Although, when I started with the company payroll reported to HR.
I am Payroll and HR and report to the COO/CEO as do Accounting/Finance. I do know that the Controller is the one who signs the payroll checks and reviews my payroll processing surrepticiously (Sp?) -- He thinks I don't know that he does, but honestly I am glad that he does. I've always preferred more review rather than less and would rather find a mistake quicker so it is easier to fix!
From an HR standpoint, I do "employee cost" reports to Finance annually for the budget and then update if large changes occur throughout the year.
In my opinion, Finance is a part of payroll and HR is different.