Payroll Compensation & Taxation Procedures Manual - Table Of Content

- TABLE OF CONTENTS -

Below are the covered topics for both our Payroll Compensation & Taxation Training & Certification Program and our Procedures Manual. While each includes numerous tips, examples, and procedural recommendations, the way each is used is different.

For the Training & Certification Program, the content is presented as classroom learning where you complete one lesson, then are quizzed on the what you learn before moving on to the next lesson. The Manual is typically used as a reference material, and allows you to click through to related links (instead of having to use an index, like at the back of a traditional book), so essentially you can click on any topic at any time to see not only that content, but all related content on one page. Click here to order the Training & Certification Program or the Manual individually, or both for a discounted price.

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
• Social Security/Medicare Taxes (FICA)
• FICA Taxes & Two Or More Employers In A Year
• Social Security Tax And Successor Employers
• International Social Security Agreements
• Totalization 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
• Factors Affecting Withholding
• Calculating Federal Income Tax Withholding: Wage Bracket Method
• Calculating Federal Income Tax Withholding: Percentage Method
• Calculating Federal Income Tax Withholding: Percentage Method, Continued
• Calculating Federal Income Tax Withholding: Annual Income Tax Withholding Method
• Calculating Federal Income Tax Withholding: Percentage Method W-4 after 2020 (continued)
• 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
• 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
• Withholding On Nonresident Aliens, Continued
• 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
• 401(k) Plans, Continued
• 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 Nonqualified And Section 457 Plans
• Reporting Amounts Deferred To Non-Qualified And Section 457 Plans, Continued
• Reporting Payments From Non-Qualified and Section 457 Plans
• Reporting Payments And Deferrals In the Same Year
• Nondiscrimination Testing
• Non-Discrimination Tests For 401(k) Plans

Cafeteria Plans

• Introduction
• Eligible Employee
• Eligible Benefits
• Benefits Elections
• What Is A Grace-Period?
• Election Changes
• Funding A Cafeteria Plan
• How To Handle Benefits Taken As Cash
• Reporting & Testing Requirements
• Form 5500 For The Cafeteria Plan
• Nondiscrimination Testing
• Form W-2
• Taxation Of Cafeteria Plans
• Affordable Care Act

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
• Use It or Lose It Rule
• Reporting & Testing Requirements
• Form 5500
• Nondiscrimination Testing
• Form W-2
• Taxation Of Dependent Care Assistance Plan

Flexible Spending Accounts

• Overview
• Eligible Participants, Expenses, And Deduction Limits
• 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
• Federal Income Tax Withholding On Sick Pay
• Depositing & Reporting
• Depositing & Reporting
• Example Of Calculating 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
• Special Valuation Methods: Annual Lease Value Method, Continued
• Special Valuation Methods: Annual Lease Value Method, Continued
• Employer's Optional Worksheet for Tipped Employees
• Employer's Optional Worksheet for Tipped Employees
• Special Valuation Methods: Cents-Per-Mile Method
• Special Valuation Methods: 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
• Creditor Garnishments, Continued
• 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
• Federal Tax Levy Deduction From Wages
• 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 & Nonresident Aliens
• Resident & Non-Resident Aliens
• Federal Income Tax Withholding & Reporting: Withholding on Nonresident 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

Paycheck Fundamentals Course Price

Your Paycheck Fundamentals training can be purchased as a Training & Certification Program ($799) or Manual ($799) only, or combined ($999). We also offer discounts for purchasing training for multiple employees or administrators.