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Paycheck Fundamentals Training & Certification Program - Table Of Contents

Paycheck Fundamentals Training & Certification Program

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
  • 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
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