1 Payroll Practices and System Fundamentals
2 Payroll System Procedures
3 Gross Pay Computation
4 Employee Net Pay and Pay Methods
5 Employer Payroll Taxes and Labor Planning
6 The Payroll Register, Employees’ Earning Records, and AccountingSystem Entries
APPENDIXES
A Continuing Payroll Project: Wayland Custom Woodworking
B Special Classes of Federal Tax Withholding
C Federal Income Tax Tables
D State Income Tax Information
E State Revenue Department Information
F Payroll Certification Information