Multi layered customer interaction is very real and day to day ingredient of Payroll manager. This also poses question on who matters in the end.........or in six sigma terms "who is the customer". I believe there is no one answers other than servicing different customer at different level depending on asks. At the same time we must not forget payroll as an employee service function which has to listen to requirements of end customer -Employee. This helps in big for any transformational activities.

Conventionally it is a accepted principal to consider payroll as execution point rather than a strategy point. I believe this depends on how company wants to consolidate its ROI on process improvement. As you can see in the picture, payroll as function can spread its wings to make it self more standard. As I mentioned in earlier posting "Payroll in isolation is only manifestation on imperfections in the process (like C&B policy, Payroll practice, employee communication etc.". We can not achieve sustainable ROI, Lower cost per pay slip and customer satisfaction unless we go upper the pyramid to take influencing position to inject required changes to overall policy and procedure of the company.