Becoming a payroll manager seems to be one of those jobs that you really have to work up to. I have noticed from my friend's experience that many of these jobs are hired from within the company.
Also, they often require you to get some extra schooling, as many businesses prefer their payroll managers to have a certificate specific to their work.
This job though, once secured, can be pretty lucrative. The starting salary for a first year is usually between $31,444US and $39,067US. For those who stick with the job your salary increases and can run into the $49,573US to $73,802US range.