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
MONTROE –
Great!
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LUELLEN –
Great course – learned a lot through the books and quizzes.
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ANGELA –
great course
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MICHELLE –
Good for all skill levels
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NAISHADH –
Good Books
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LAURA –
good
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CINDY –
good
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LINDA –
excellent course
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MOHAMMAD –
Excelient
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GENOWEFA –
5
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JEAN –
VERY WELL WRITTEN
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IBHATE –
VERY GOOD. NEEDS REGULAR UPDATE.
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CASEY –
Very good guide for payroll!
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SANTIAGO –
Very Good
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REBECCA –
Thorough coverage of what you need to know about processing payroll.
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RACHEL –
This course was very easy to understand due to the examples given in the book. I was able to go through the course in a short period of time. Overall, the AIPB courses I took were not over whelming and to the point. The situations presented in the course were very simular to actual ones I experienced in my career, making the course true to life. I was very pleased.
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LINDA –
Teaches basic payroll
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JANET –
See above
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HELEN –
Rate 5 stars
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KATHLEEN –
Provided basic payroll information. Learned a few new points Took this several years ago and don’t remember anything specific
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DEANNA –
pretty good book. could be more detailed
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MARGARET –
NA
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MARGARET –
NA
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BETH –
Liked the format and ease of study.
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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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