Which of the following is NOT a responsibility of a payroll specialist?

A payroll specialist is primarily focused on tasks related to employee compensation and payroll processing. This includes calculating employee wages accurately based on hours worked, salaries, and any bonuses or overtime pay. Additionally, they ensure compliance with federal and state payroll regulations, such as tax withholding requirements and labor laws that govern pay practices. Managing payroll reconciliations is also a key responsibility, as payroll specialists must verify that the amounts paid to employees match the amounts reported to tax authorities and other agencies.

Recruiting new staff is not typically within the scope of a payroll specialist's duties. This function usually falls under human resources, where the focus is on hiring, onboarding, and training new employees. Therefore, while payroll specialists may interact with HR and be aware of staffing changes, the actual recruitment process is separate from their core responsibilities. This distinction clarifies why this option is the one that does not belong in the context of a payroll specialist's job functions.