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Continuing Education

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MASTERING PAYROLL
Paying wages, witholding, depositing and reporting taxes, correct use of government forms
176 pages [90 self-teaching + 86 quizzes/ans.]

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Members pay $49
Non-members pay $59

Section 1: Who is an employee? How to classify—and pay—employees, independent contractors, leased employees, temporary help, agency referrals.

Section 2: Federal v. state laws. How to know if your employer or employees are covered by key federal laws. Minimum wage rules. The enterprise test.

Section 3: Paying employees. Who is paid overtime; computations. Paying for nonproductive time (showering, changing, etc.). When you can dock employee pay.

Section 4: Required payroll data. Information, data and forms for each employee. How long to keep each kind of information.

Section 5: Form W-4 and state withholding forms. How they must be completed, when to reject them, when to send them to the IRS. Rules on withholding added tax or a flat amount of tax.

Section 6: Withholding and depositing taxes. How to withhold FICA and federal income tax. The monthly, semiweekly and Wednesday-Friday rules. The "lookback period." Form 941c.

Section 7: Filing federal reporting forms. Computing Federal Unemployment Tax (FUTA). Who must file a 940, W-2, W-3, 941 and Schedule B, and 945. Backup-tax rules.

Section 8: When wages are taxable. When wages are earned v. when they are paid. Handling wages paid in January for December work.

Section 9: Other federal and state requirements. Handling the 1099, 1099-MISC, 1099-DIV, 1099-INT, 1099-R, 1096. State unemployment insurance (SUI). Each state's due date for wage and tax returns and W-2 copies.

Section 10: Journal entries. How to record salary, deductions and employer/employee payroll expense, payment of taxes, premiums, pension contributions and more.

Glossary of key terms.

Appendix of sample payroll forms with instructions: W-4, 8109, 940, 940—Schedule A, 941, 941—Schedule B, 941c, 944, 945, 945-A, W-2, W-3, W-2c and W-3c, I-9, 1099-MISC, SS-8.

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