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
RAMIE –
Contains the right information to perform routine payroll functions.
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MENGLU –
Very useful & helpful
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ANDREANA –
Great material
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JOSE –
It was an interesting and wonderful course. Everyone that wants to learn about the payroll, must take this course.
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MICHAEL –
Excellent, very detailed and easy to understand.
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VILENA –
Very simple and very clear course
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TIFFANY –
Very informative .. Level II is needed if any one is going to be preparing payroll
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KENNETH –
VERY INFORMATIVE, GOOD ILLUSTRATIONS, AND I WILL TAEK THE TEST LATER.
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SCOTT –
This book does a great job of explaining Payroll. I do payroll in QuickBooks, but sometimes it’s good to know the “behind-the-scenes” aspect of payroll. This book explained it in an easy to understand manner. I really like the structure of the AIPB books; concise, easy to understand chapters with examples and plenty of problems to work in the form of 2 quizzes after each chapter. It’s hard not to learn the content!
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LAURA –
IT IS A GOOD BOOK, YOU CAN UNDERSTAND EASY
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DONNA –
Payroll increased my understanding of the laws concerning overtime and how salaried employees are paid
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ABELARDO –
Learned a lot, now a days payroll is automated, with this course made it more challenging.
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NICOLLE –
Hard but good.
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DEBBIE –
understandable and comprehensive
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DEBORAH –
Great book!
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MARY –
I was surprised by how much I learned from this course. I recommend it to any professional, regardless of whether or not they are involved in the payroll process.
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DORIS –
good
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ELIZABETH –
This course does an excellent job of covering the basics of payroll forms, deadlines and employee/non-employee definitions.
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MORAEME –
The text and content is easy to read, and the information is very practical.
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