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
Very good and very helpful
I enjoyed all 6 courses. And was very happy with my new understanding of bookkeeping.
Very sufficient and clear.
Very informative and a good review resource. Very user friendly and easy to study and test.
very good
This showed me new information that me and my payroll person were not sure of and now he and I have new knowledge of Payroll. Very helpful!
Nicely covers the payroll.
I guess it’s good.
Great! I used it for training employees at my business.
Great Course
Excellent, informative course.
Easy and detailed information makes it extremely beneficial with this course. I found that the mixture of examples and testing also helped me to understand and retain the information.
Very thorough and complete look “under the hood” at payroll tax accounting. Even though this is done by a payroll service for the businesses for which I keep the books, I want to know the inner workings. This course filled the bill.
Very good course
The payroll was very good. I have done payroll for years via a payroll company and it was a good review of the basics
I took this course at the same time that I was working on a CPP course from the American Payroll Association. It is concise, complete and well written. It was a great help with the APA course.
Very detailed and hard.
This was a very interesting course. A lot of forms and dates to remember. In addition, journal entries. I liked the glossary and the forms in the back of the book. This makes the book a good quick reference tool.
This course was very helpful to me. I do several payrolls in my everyday job and have the answers for my clients
Clear, easy to understand. The double quiz helps to pinpoint areas of weakness. It would be nice to have supplements that covered changes at a lower price than to have to purchase a new book each year.
up to date, informative, i love this course
This workbook is very comprehensible and it tests my current knowledge, which is very good.
I think the books would be especially helpful for someone who has very little experience, and no formal education in bookkeeping.
Great Course. I learned a lot
excellent, lot of good information
All was well-just would like to have page numbers referenced in the glossary for easier quicker access.
Wonderful book very helpful in learning about payroll
Easy to follow and understand. I have not taken my certification test yet so I cannot rate the content as it relates to that although I am confident that these study materials are sufficient since the first two were.
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Very comprehensive, well laid out and explained, and the quizzes very helpful in practicing the information that was unfamiliar.