Which of the following is a key responsibility of accounting personnel in relation to payroll?

The key responsibility of accounting personnel in relation to payroll is ensuring accurate classification of employees for payroll tax purposes. This task is crucial because the classification determines how various taxes are withheld, which affects both the employer's tax obligations and the employees' take-home pay. Proper classification helps in adhering to tax regulations and avoiding penalties that can arise from misclassification, such as treating an employee as an independent contractor or not correctly identifying payroll tax liabilities based on employee status.

The other choices focus on responsibilities that are typically outside the purview of accounting personnel. Preparing employee performance reviews is generally a human resources function, while managing employee benefits enrollment also falls under HR responsibilities. Supervising daily operational tasks usually pertains to management or operational staff rather than accounting. By concentrating on payroll tax classification, accounting personnel play a vital role in ensuring compliance and maintaining accurate payroll processing.