136 pages [55 self-teaching + 81 self-quizzes with detailed answers]
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 it must be completed. When you must reject a W-4. Rules on withholding a flat dollar percentage or dollar 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 941-X.
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 dates for filing the state W-2 and distributing copies to employees.
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, 940, 940-Sched. A, 941, 941-Sched. B, 941-X, 944, 945, 945-A, W-2, W-3, W-2c and W-3c, I-9, 1099-MISC, SS-8.
Publisher: AIPB
ANDREW –
Very detailed and hard.
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DARSCHE –
This was a very interesting course. A lot of forms and dates to remember. In addition, journal entries. I liked the glossary and the forms in the back of the book. This makes the book a good quick reference tool.
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TRESSA –
This course was very helpful to me. I do several payrolls in my everyday job and have the answers for my clients
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KIMBERLY –
Clear, easy to understand. The double quiz helps to pinpoint areas of weakness. It would be nice to have supplements that covered changes at a lower price than to have to purchase a new book each year.
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OLIVIA –
up to date, informative, i love this course
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RUDOLPHO –
This workbook is very comprehensible and it tests my current knowledge, which is very good.
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COLLEEN –
I think the books would be especially helpful for someone who has very little experience, and no formal education in bookkeeping.
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NICHOLAS –
Great Course. I learned a lot
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SHARON –
excellent, lot of good information
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CINDY –
All was well-just would like to have page numbers referenced in the glossary for easier quicker access.
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JANET –
Wonderful book very helpful in learning about payroll
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LOUISE –
Easy to follow and understand. I have not taken my certification test yet so I cannot rate the content as it relates to that although I am confident that these study materials are sufficient since the first two were.
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ANNE –
.
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TRACY –
Very comprehensive, well laid out and explained, and the quizzes very helpful in practicing the information that was unfamiliar.
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NEVILLE –
More upgrading is required is required in this material
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MIR –
My special thanks to MS Salam, because she made payroll very easy, by explaining step by step.
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SAMUEL –
Latest Payroll study material is needed.
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MAUREEN –
Although I am learning a lot from this course it gets very confusing when trying to remember all of the information for taxes.
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ABBY –
Learned some new information and reviewed some old. Good course.
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ROMY –
A little tedious, a summary chart with deadlines would’ve been helpful.
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LARRY –
Very accurate and staight forward. I would recommend this book to anyone.
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MARTHA –
The course was a good refresher course. Practical and easy to study.
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GEORGIE –
instrumental
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SHAHIN –
I LIKE IT GREAT
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TONYA –
Great workbook!
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GUNTER –
Excellent course on the basics of payroll. Good format.
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MOHAMMAD –
Comparing to other book AIPB payroll is much easier, but I think many area can be focus more easily. Besides, which software is easy to follow after study this book or how to handle different software no indication in the book.
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FANGYUAN –
Love it!
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RALPH –
The program is great and very informative with up to date information which keeps you abreast of the ever changing rules and guidelines.
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ANNETTE –
Informative course and great for review and refresher course. Recommended for my staff to enroll.
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