You can handle payroll in-house, or you can outsource it.

The credit union also handles payroll for union shops.

If so, Sharon's answer was a resounding no as she turned and said, "Well, Meredith - Meredith in accounting, she handles payroll," she explained.

The middle management staff handles payroll and also sets incentive guidelines on the hourly level, and bonuses are given accordingly based on individual performance.

Consider a system which handles payroll on ships and at shore offices:

Deputies are in charge of assigning workers to their units and handling factory accounts and payroll.

But for the people handling payroll for the thousands of multinational corporations and mom-and-pop operations in Connecticut, the income tax, which takes effect on Oct. 1, is more or less business as usual.

Financial Services handles budget preparation and payroll, accounts payable, contracts maintenance, facilities, fleet and purchasing.

They also may handle payroll and make purchases.

"Ten years ago, technology was a computer administration department that handled payroll," Professor Siddall said.