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
KATHLEEN –
I really liked Payroll, it was very concise and easy to understand. The only part I struggled with was the Records Retention Requirements, just no way I could committ that to memory
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JOHN –
I really enjoyed this course. I currently hold a CPP (certified payroll professional) designation, and I thought this course provided an excellent and concise overview of payroll administration, including wage and hour law and tax withholding. This course is a good primer for anyone looking to get more involved in the payroll function.
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ANN –
good info
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MABEL –
excellent
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AYSE –
My comment for the adjusting entries applies to this section also
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GUADALUPE –
it is an easy book to understan
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RALPH –
Helped to sharpen my payroll skills even better.
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NINA –
good information
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PATRICIA –
Excellent source of information. Would highly recommend this text for learning purposes, has great exercises at the end of each chapter to test and help you learn
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SOL –
Easy to follow material. The exercises are very good.
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SHEILA –
Always interested in Payroll. The Payroll book was very informative and interesting.
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JEMIL –
Above expectation
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SURINDER –
5 Star
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DEBORAH –
same as my review for adjusting entries.
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DENISE –
very good examples although I seemed to have found other ways to do the math and often came up with the wrong answer. Without knowing what I got wrong on the exam I have no way of studying what I did wrong.
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LYNETTE –
Good coverage on payroll issues. Examples were relevant. Good refresher if payroll was not new.
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MELISSA –
Very informative across the board. Good examples.
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PAMELA –
This course is in depth and does not leave out anything regarding payroll and procedures. Go back to it and use it as a guide when needed.
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CHERYL –
The course was very well designed. The material was interesting, and I find it to be very helpful in my job.  The course also serves as excellent reference material at work.
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TERESA –
Payroll is an easy-to-use and understandable payroll process. It is presice and to the point and gives you all the necessary steps in completing payroll. I absolutely love these publications and would highly recommend them to accountants and non-accountants alike. A wonderful addition to any library for both personal and business. I appreciate your good work. Thank you very much
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