302 pages [194 self-teaching + 108 self-quizzes with detailed answers]
Section 1: FIT withholding: The wage bracket and percentage methods. How to use IRS tables and special withholding rates.
Section 2: Fringe benefits. How to tax working condition fringe benefits . . . health insurance . . . qualified employee discounts . . . transit passes and parking . . . gift certificates, and more.
Section 3: Fringe benefits. How to tax—or not tax—various fringe benefits and report each one on the W-2, 941 and 940.
Section 4: Expense reimbursements, advances and allowances. What’s taxable v. nontaxable. Required substantiation. The cents-per-mile, standard mileage and federal per diem reimbursement methods. W-2 reporting.
Section 5: Personal use of company cars. 3 safe-harbor methods for valuing personal use and 4 requirements for using them. Reporting the value on the employee’s W-2.
Section 6: Deferred compensation and “cafeteria” plans. How to withhold pretax and report contributions to 401(k) plans and SEPs on the 941 and W-2. Contribution limits.
Section 7: Disability v. third-party sick pay. Handling sick pay from the employer v. self-insured plan v. insurer. FUTA and FIT taxability. Reporting sick payments on the W-2, 941 and 940.
Section 8: Taxing and reporting life insurance benefits. Reporting group-term life on the 940, 941 and W-2.
Section 9: Imputed income and gross-up for cash payments. How to compute a bonus that includes the employee’s share of taxes or withhold taxes after a cash bonus has been given.
Section 10: Imputed income and gross-up for fringe benefits. How to compute the employee’s share of taxes on noncash fringe benefits.
Section 11: Voluntary v. involuntary deductions. Child support orders, federal/state levies, other notices. Deductions permitted from employee pay before levy. Limits on the levy.
Section 12: Basics of workers’ comp insurance. Variations by state. Classification codes, computing premiums, taxation of workers’ comp benefits.
Glossary of key terms.
Appendix of sample payroll forms with instructions: W-4, 940, 940-Sched. A, 941, 941-Sched. B, 944, 945, 945-A, W-2, W-3, W-2c, W-3c, 941-X, I-9, 1099-MISC.
Publisher: AIPB
OKSANA –
It’s a very helpful book. It explains everything very clearly.
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TONYA –
Great tables on the W2 boxes.
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RUPALI –
Excellent
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JUTTA –
Enjoyed the material and instructions are easy to follow.
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BEN –
Excellent continuation of Payroll I. Working in payroll at a real estate company, this has helped me understand the payroll function much better.
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MENGLU –
Very useful and helpful
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JOLENE –
Great. Feel more areas could be covered though.
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ROSA –
The course is wonderful. I like it
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RALUCA –
Helped me improve more, lots of exercises to practice
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LISA –
Great Course, I learned a lot
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CINDY –
It was excellent
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JULIANN –
I am recently certified. Since one of my main job duties is payroll, I want to keep learning more in that area. Payroll II is very helpful with this. It covers taxable and non-taxable benefits and the reporting of them. It also covers other tax free and taxable employee expenses and information on employer provided vehicles, compensation plans and flexible benefit plans. I appreciate the information about the payment coverage for employee injuries and illnesses. There is additional help on tax-favored life insurance plans and on how to tax imputed and gross up income.
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ANNETTE –
I found the course to be very informative and current
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TRANG –
Good material.
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LINDA –
Wonderful class – the information was well presented and presented in a way that makes learning easy.
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CHIDROOP –
Presently clearly and concisely with adequate examples.
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RABINDRA –
book and materials are healpfull
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LINDA –
Payroll II was a good course if you want to expand your knowledge of payroll and more in depth items.
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ELLEN –
Great book, detailed and useful .
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THUY –
Good book. I would think it could be more useful if Publication number was stated at beginning of each Chapter and an Index at the end of the Book. 
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VIOLET –
Helpful information. Easy-to-follow learning procedure. Would recommend for those doing payroll. About half the book contains samples of a lot of the forms.
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CYNTHIA –
This was an excellent course. The information was as clear as you can make government laws. The Quizzes were formatted/worded in such a way that it really cemented the information in my mind.
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DEBRA –
a couple of the questions were not clearly worded
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NICOLE –
More explanations on garnishments.
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DIDI –
All AIPB courses are great and this one is not an exception. I enjoyed my studies, very useful, covers all the material and easy to follow. I always go back through the pages just to “refresh my memory”. Very satisfied.
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MICHAEL –
The books are comprehensive and thorough, and capable of preparing one adequately for the duties of payroll (and payroll-specific examinations) if one puts in the necessary time to read and study.
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JENNIFER –
Nice focus on advanced situations related to payroll deductions. Wording of some of the questions was confusing when related to W-2 boxes 12 & 14.
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ANLYS –
Very we’ll illustrated great examples and exercise
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SANDY –
Really good course, again, was able to readily apply it to my current job.
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KENNEDY –
Very informative and useful
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