HR is not technically a part of payroll. Payroll is the calculation of an employee’s pay. Issuing payment. filing government reports and paying taxes. Human resources (HR) is the company department charged with finding, screening, recruiting and training job applicants, and administering employee-benefit programs. A portion of the HR function impacts an employee’s payroll, but much does not. HR and payroll may fall under the same department in some companies and different departments in other companies. Sometimes payroll is viewed as an accounting function under the controller while HR is under a VP of HR and only at the CEO level do the separate chains of command meet.