In an organization, what is the primary job responsibility of a payroll officer?

Introduction / Context:
Within the finance and human resources function of any organization, the payroll officer plays a critical role. While many roles interact with employees, the payroll position specifically focuses on processing salaries, wages, deductions and statutory payments. This question checks whether you understand the core responsibility of a payroll officer and can distinguish it from broader human resources tasks, investment decision making and external audit work.

Given Data / Assumptions:
- The role being discussed is a payroll officer. - Options cover recruitment, salary processing, capital projects and audit reports. - We assume a typical medium or large organization with separate HR, finance and audit teams. - We need to identify the primary job description in practical terms.

Concept / Approach:
Payroll is the process of calculating and paying employee compensation, which includes basic pay, overtime, allowances, bonuses, income tax deductions, social security or provident fund contributions and other statutory deductions. A payroll officer is responsible for maintaining accurate employee pay records, applying correct tax and regulatory rules, processing monthly salary runs and ensuring that all employees receive their net pay on the scheduled date. Recruitment and attendance management are more directly handled by human resources or line managers. Capital investment approvals belong to senior management or finance controllers. External audit reports are prepared by independent auditors, often from outside the company. Therefore, the option which directly mentions paying employees correctly and on time best captures the core payroll officer role.

Step-by-Step Solution:
Step 1: Identify what the word payroll itself implies. It refers to salary and wage processing. Step 2: Compare each option with this meaning. Only one option describes paying employees, calculating amounts and following company policies. Step 3: Recognise that recruitment and attendance are HR functions and not the main responsibility of payroll, although coordination is required. Step 4: Note that capital investments and audit reports are strategic and assurance functions, not operational payroll tasks, so we choose the option centred on accurate and timely employee payments.

Verification / Alternative Check:
If you scan typical job descriptions on professional recruitment portals, you will repeatedly see phrases like process monthly payroll, ensure accurate calculation of gross and net pay, handle payroll queries and comply with statutory payroll regulations. Rarely will you see capital investment or external audit as part of a payroll officer role. This confirms that the responsibility for paying employees accurately and on schedule is the essence of payroll work.

Why Other Options Are Wrong:
Managing employee attendance and recruitment: These tasks are associated with human resources officers, talent acquisition specialists or line managers, not primarily with payroll officers. Approving capital investment projects: This is a senior finance or management function involving budgeting and capital expenditure evaluation, rather than salary processing. Preparing external audit reports: External audit reports are compiled and issued by independent auditors, not by internal payroll staff.

Common Pitfalls:
Students may mistakenly think payroll and HR are the same function because both deal with employees. In practice, HR focuses on people management, recruitment and performance, while payroll focuses on numbers, compliance and payments. Another pitfall is underestimating the compliance aspect, where a payroll officer must correctly calculate taxes and statutory contributions; failure to do so can expose the organization to penalties.

Final Answer:
The correct option is Ensuring employees are paid accurately and on time in line with company policies, because this statement captures the central and most important responsibility of a payroll officer.