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
TERI –
I felt confident I could apply what was taught. Great course.
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MARION –
Helped with my current job duties.
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MARION –
Helped with my current job duties.
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EUI –
Practical contents to apply for reality. Still useful in business as a reference book!
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DOROTHY –
I found all subject matters to be clear and easy to follow. If you struggle with the first section of a chapter, the quiz section will surely clear up any questions you may have. I felt very confident with each subject at it’s conclusion.
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NERISSA –
Excellent, Informative
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JANE –
detailed
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MARTIN –
Very good book.
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MARTIN –
Very good book.
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SAMANTHA –
The text book was easy to follow! I enjoyed the course!
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JOANNE –
The quizzes are very helpful in understanding the concepts.
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CATHY –
It would help to get tests back to see what was done correctly & what was missed.
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JIE –
Im still working on it.
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UMA –
Great Course.
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TINA –
A good book for prepping for the exam, but I learned nothing new all though I do a lot of payroll.
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CYNTHIA –
Very informative!
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ALBERT –
Very Good
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JERRY –
This was an excellent course for the beginning payroll clerk/associate and a thorough review for myself!
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JEANINE –
This textbook provides a great overview of the basics of payroll. I have been using it with the goal of taking both the CPP and the CB Payroll examinations.
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TONY –
This section contained a lot of errors.
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SAQIB –
This is the course that really help me because I never had any experience about payroll. This Course is really practical and advance your skills. Information of dates to deduct and submit taxes and their related tax forms are really helped me. My proposal is please add state and local payroll taxes forms with dates.
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MARILYN –
The payroll course was quite informative. I have not tested on this yet, but I’m sure it will enable me to pass. The mistakes in the initial print that require you to flip back and forth to the addendum is inexcusable – especially since something in the addendum was wrong as well.
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SHARON –
The payroll course gave me the information I need to prepare payroll returns and answer questions from employers and employees. I became the “go to” person in our firm for questions regarding payroll.
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SANDRA –
The Mastering Payroll was helpful in learning about payroll laws that I do not deal with on weekly basis. Some of them do not apply to the payroll I do now but the issues may come up in the future. Others helped to verify what I am already doing.
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SHEANETTE –
love it..payroll is my favorite
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PAULA –
It has been 9 years, but what I can remember the information covered was good.
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MICA –
I found the material to be on point with the current changes, and very relevant to keeping me knowledgeable.
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NICHOLE –
Good course.
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DEBORAH –
good
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WILLY –
Excellent
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