- TABLE OF CONTENTS -

The content below comprises your Payroll Compensation & Taxation Procedures Manual. To view a specific article, simply click on it.

Federal Payroll Taxes

• Introduction
• Penalties
• EIN & Form SS-4
• How To Apply For An EIN
• Depositing Without An EIN
• Liability For Tax Withheld
• Part-Time Workers
• FICA Taxes
• FICA Taxes & Two Or More Employers In A Year
• FICA Taxes And Successor Employers
• International Social Security Agreements
• Totalization Agreements
• Totalization Agreements, Continued
• Territoriality Rule
• Detached-Worker Rule
• Italian Agreement: An Exception
• Certificates Of Coverage
• Employers Subject To Federal Unemployment Taxes
• FUTA Taxes
• Calculating FUTA Taxes
• FUTA Taxes: Concurrent Employment By Related Corporations
• Paying FUTA Taxes
• Figuring The FUTA Tax Deposit
• Reporting FUTA Taxes
• Federal Income Tax Withholding
• Calculating Federal Income Tax Withholding: Wage Bracket Method
• Calculating Federal Income Tax Withholding: Percentage Method
• Calculating Federal Income Tax Withholding: Annual Income Tax Withholding Method
• Calculating Federal Income Tax Withholding: Alternative Methods Of Income Tax Withholding
• Federal Income Tax Deposit Rules: Deposit Schedules
• Other Federal Income Tax Deposit Rules: Deposit Period
• Other Federal Income Tax Deposit Rules: Monthly Depositor Rule
• Other Federal Income Tax Deposit Rules: New Employers
• Other Federal Income Tax Deposit Rules: Semiweekly Depositor Rules
• Other Federal Income Tax Deposit Rules: Deposits On Banking Days Only
• Other Federal Income Tax Deposit Rules: $100,000 One-Day Deposit Rule
• Manual Checks or Off Cycle Checks
• Other Federal Income Tax Deposit Rules: Accuracy of Deposits Rule
• Federal Tax Payment With Return
• How To Make Federal Tax Deposits
• How To Make Federal Tax Deposits: Electronic Deposit of Taxes
• How To Make Federal Tax Deposits: Paper Deposits
• Federal Tax Deposits: Timeliness Of Deposits
• Federal Tax Deposits: Order In Which Deposits Are Applied
• Common Paymaster
• Deposit Penalties
• Trust Fund Recovery Penalty

State Payroll Taxes

• Introduction
• Types Of Taxes
• State Payroll Taxes: Multi-State Taxation
• State Payroll Taxes: Multi-State Taxation & State Unemployment Insurance

Wages & Compensation

• Introduction
• Wages
• Accident Or Health Plan
• Accident Or Health Plan: Employee
• Accident Or Health Plan: Exception For Certain Long-Term Care Benefits
• Accident Or Health Plan: Exception For Highly-Compensated Employees
• Achievement Awards
• Achievement Awards: Employees
• Advances
• Athletic Facilities
• Athletic Facilities: Employee
• Back-Pay Awards
• Bonuses & Awards
• Christmas Gifts
• De Minimis (Minimal) Benefits
• Educational Assistance
• Educational Assistance: Educational Assistance Program
• Educational Assistance: Employee
• Employee Achievement Awards
• Employee Discounts
• Employee Discounts: Employee
• Employee Discounts: Exception For Highly-Compensated Employees
• Golden Parachute Payments
• Interest-Free & Below-Market-Interest-Rate Loans
• Leave Sharing Plans
• Lodging On The Employer’s Business Premises
• Jury Duty Pay
• Meals
• De Minimis Meals
• Meals On The Employer’s Business Premises
• No-Additional-Cost Services
• No-Additional-Cost Services: Employee
• No-Additional-Cost Services: Exception For Highly-Compensated Employees
• Outplacement Services
• Relocating For Temporary Work Assignments
• Retirement Planning Services
• Scholarship & Fellowship Payments
• Sick Pay
• Supplemental Unemployment Benefits
• Taxes
• Transportation (Commuting) Benefits
• De Minimis Transportation Benefits
• Qualified Transportation Benefits
• Qualified Transportation Benefits: Limits
• Qualified Transportation Benefits: Employee
• Qualified Transportation Benefits: Relation To Other Fringe Benefits
• Vacation Pay
• Withholding For Idle Time
• Working Condition Benefits
• Withholding From Pensions

Employee Withholding Allowance Certificate

• Introduction
• Employee’s Withholding Allowance Certificate
• State Equivalents
• Determining Withholding Allowances
• Changes To An Employee’s Withholding Allowance Certificate
• Exemption From Income Tax Withholding
• Amounts Exempt From Levy On Wages, Salary, And Other Income
• Invalid Forms W-4
• Withholding On Nonresident Aliens
• Sending Certain Forms W-4 To The IRS
• Filing Forms W-4 On Magnetic Media Or Electronically

Supplemental Wages and Pay Periods

• Introduction
• What Are Supplemental Wages?
• Supplemental Wages Combined With Regular Wages
• Supplemental Wages Identified Separately From Regular Wages
• Tips Treated As Supplemental Wages
• Vacation Pay
• Payroll Period

Deceased Employee Wages

• Introduction
• Payments Due In Year Of Death
• Payments Made After Year Of Death
• Special Provision

Tips

• Overview
• Reporting Requirements
• Taxation
• Tip Allocation
• Reporting Allocated Tips To Employees
• Form 8027
• Completing The Form 8027: Lines 1 Through 4
• Completing The Form 8027: Lines 5 Through 8
• Example of Tip Allocation Formula - Gross Receipts Method
• Example of Tip Allocation Formula - Gross Receipts Method
• When And Where To File Form 8027
• Penalties
• Employer's Optional Worksheet for Tipped Employees
• IRS Programs: Tip Rate Determination and Education Program
• Tip Credit and the Minimum Wage

Overview Of State Wage & Hour Law

• State Wage & Hour Law
• State Wage & Hour Law: Sample Requirements

Deferred Compensation

• Overview
• 401(k) Plans
• 401(k) Plans
• 403(b) Tax Sheltered Annuities
• Section 457 Plans
• Simplified Employee Pension Plan
• Savings Incentive Match Plan for Employees
• Additional Report Form W-2 For All Qualified Deferred Compensation
• Pension Plan Deposit Rules
• Non-Qualified Deferred Compensation Plans
• Reporting Amounts Deferred To Non-Qualified And Section 457 Plans
• Reporting Amounts Deferred To Non-Qualified And Section 457 Plans
• Reporting Payments From Non-Qualified and Section 457 Plans
• Reporting Payments And Deferrals In the Same Year
• Non-Discrimination Testing
• Non-Discrimination Tests For 401(k) Plans

Cafeteria Plans

• Introduction
• Eligible Employee
• Eligible Benefits
• Benefits Elections
• Election Changes
• Funding A Cafeteria Plan
• How To Handle Benefits Taken As Cash
• Reporting & Testing Requirements
• Form 5500 For The Cafeteria Plan
• Non-Discrimination Testing
• Form W-2
• Taxation Of Cafeteria Plans

Dependent Care Assistance Plans

• Overview
• Eligible Participants, Dependents, Expenses, And Deduction Limits
• Benefit Elections
• Election Changes
• Funding The Dependent Care Assistance Plan
• How To Handle Payroll Deductions
• The "Use It or Lose It" Rule
• Reporting & Testing Requirements
• Form 5500
• Non-Discrimination Testing
• Form W2
• Taxation Of Dependent Care Assistance Plan

Flexible Spending Accounts

• Overview
• Eligible Participants, Expenses, And Deduction Limits
• The "Use It or Lose It" Rule
• Processing Through The Payroll Department
• Form W-2
• Taxation of FSAs

Third Party Sick Pay

• Overview
• Definition Of Sick Pay
• Definition Of Employer
• Third-Party Payers Of Sick Pay
• Social Security, Medicare, And FUTA Taxes On Sick Pay
• Income Tax Withholding On Sick Pay
• Depositing & Reporting
• Depositing & Reporting
• Example Of Figuring And Reporting Sick Pay

Group Term Life Insurance

• Overview
• Taxation Of Group Term Life Insurance
• Exception To Taxation For Key Employees
• Exclusion Provisions
• Coverage For Dependents & Former Employees

Expense Reimbursements

• Overview
• Employee Business Expense Reimbursements
• Per Diems
• Auto Reimbursement/Business Use Of A Personal Vehicle

Personal Use Of A Company Vehicle

• Overview
• Personal Use Of A Company Vehicle
• Taxation Methods
• The General Valuation Method
• Annual Lease Value Method
• Pro-Rated Annual Lease Value
• Employer's Optional Worksheet for Tipped Employees
• Employer's Optional Worksheet for Tipped Employees
• Cents Per Mile Method
• Commuting Method
• Unsafe Conditions Commuting Rule
• Extras

Employer Paid Moving Expenses – Relocation Within Or To The United States

• Overview
• Tests For Qualifying The Move
• Relocation Outside Of The United States
• Taxation & Reporting
• Form 4782

Stock Options

• Overview
• Stock Options
• Incentive Stock Options
• Incentive Stock Options: Disposition After Holding Period Expires
• Incentive Stock Options: Disqualifying Dispositions
• Non-Statutory Stock Option
• Employee Stock Purchase Plans
• Employee Stock Purchase Plans: Disposition After Holding Periods Expires
• Employee Stock Purchase Plans: Disqualifying Dispositions

Garnishments and Levies

• Overview
• Types Of Deductions From Wages
• Disposable Pay
• Garnishment Priority
• Consumer Credit Protection Act
• Creditor Garnishments
• Creditor Garnishments
• Child Support
• Overview Of The Child Support Enforcement Program
• Overview Of The Child Support Enforcement Program: The Employer's Four Basic Steps In Child Support
• Child Support: Federal Law
• Child Support: Federal Law
• Child Support: Federal Law
• Child Support: Federal Law
• Child Support: Federal Law
• Uniform Interstate Family Support Act
• Practical Points For Processing A Child Support Order: Income-Withholding Order/Notice
• Processing The Income-Withholding Order/Notice
• Medical Support: Provisions for Coverage
• National Medical Support Notice
• Step-By-Step: What To Do When An Employer Receives a NMSN
• Remitting Payments: State Disbursement Units
• Electronic Payments
• Discharging For Garnishments
• Termination Notices: When To Report Terminations
• How To Report Terminations
• Reactivation Of Child Support Withholding Upon Rehire
• When To Stop Withholding For Child Support
• Garnishment Calculation Examples
• Garnishment Calculation Examples
• Garnishment Calculation Examples
• Garnishment Calculation Examples
• Other Garnishments & Child Support
• Bankruptcy &Child Support
• Federal Tax Levies
• Computing The Withholding Under A Federal Tax Levy
• Payroll Deduction Agreement
• Student Loans
• Student Loans
• Student Loans

Expatriate Employees & International Payroll Issues

• Overview
• Definitions
• FICA Taxation Requirements
• FUTA Coverage
• Hypothetical & Theoretical Taxes
• Tax Protection
• Tax Equalization
• Hypothetical Taxes
• Resident & Non-Resident Aliens
• Resident & Non-Resident Aliens
• FICA & FUTA Taxation

Paycheck Calculations

• Paycheck Calculations
• Grossing Up
• Grossing Up With Special Circumstances

Sample Forms

• Form 940
• Form 940EZ
• Form 941
• Form W-2
• Form W-3
• Form W-4
• Form SS-4
• Form SS-8