diff --git a/docs/source/compliance.rst b/docs/source/compliance.rst
index 1f6cf5e..d280ccb 100644
--- a/docs/source/compliance.rst
+++ b/docs/source/compliance.rst
@@ -105,4 +105,13 @@ in addition to separate human resources, accounting and administration groups. E
 multi-departmental organization, payroll practitioners must have knowledge of the various
 stages of the life cycle of an employee. From hiring through termination of employment,
 many of these stages will impact how to produce the employee's pay and prepare required
-reports.
\ No newline at end of file
+reports.
+
+The payroll department in a large organization may have:
+
+  - payroll administrators who are responsible for entering payroll data into the system
+and making required payroll remittances
+  - payroll coordinators who are responsible for preparing the payroll journal entries and
+reconciling the payroll related accounts
+  - payroll managers who manage the payroll function, the payroll staff and represent
+payroll at the management level
\ No newline at end of file