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
JANET –
See above
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HELEN –
Rate 5 stars
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MARGARET –
NA
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MARGARET –
NA
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DONNA –
I use this information all the time. It is a good course
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JAMES –
I thought payroll was very detailed and concise
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KENNETH –
I thought each of the courses was right on target. They were a very good source for review for me.
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PATRICIA –
I found the corrections to the original printed matter difficut to follow, but the course was very good.
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BECKY –
I felt it was a great book. I already knew most of the information, but that was due to experience.
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DAWN –
Great information all bookkeepers should know.
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DARRYL –
EXCELLANT!!!
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TERRI –
Course was excellent
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ALICIA –
I love the information available through this study course.
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LKHAMJAV –
Mastering Payroll textbook is helped me to understand the all subject of payroll. It is good to use for reference. The book is written with clear simple language and good explanations, examples, exercises and quizzes. I find it very helpful, and saved my time and money.
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ODILIA –
This is a fantastic book.
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SHERIF –
it is very friendly user and easy to understand.
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JOYCE –
Always have had a good experience with support.
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DANIEL –
Like the many other AIPB courses I’ve taken, Payroll also is an excellent self learning product. I like the clear explanations. The review questions at the end of every chapter make sure the topic is grasped. The Final Examination is useful for me to guage my continuing education and also to document my qualifications with clients.
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