Personnel/Human Resource Officer performs administrative and technical duties of considerable complexity while directing, planning and coordinating the activities in the Personnel/Human Resource Office. She implements personnel policies and procedures as well as maintains personnel files; monitors use of employee benefits and keep records of annual and sick leave. Performs surveys on salaries and employee benefits; develops salary and wage plans. Prepares reports by compiling summaries of earnings, taxes, deductions, leave, disability, and nontaxable wages. Determines payroll liabilities by calculating employee federal and state income; social security taxes; employer's social security; unemployment, and workers compensation payments. Resolves payroll discrepancies by collecting and analyzing information in a timely manner.