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The Payroll Book A Guide for Small Businesses and Startups

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  • Edition: 1st
  • Format: Paperback
  • Copyright: 2020-08-11
  • Publisher: Wiley
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Supplemental Materials

What is included with this book?


The Payroll Book is the only book that demystifies payroll with clear, concise, and real-world examples on how to tackle the process.

"The Payroll Book will be a valuable resource for the small business owner as well as for the entrepreneur planning a new venture. Thorough, well-organized, and thoughtfully written, this practical guide is an essential tool for managing the payroll process."
—Marilyn K. Wiley, Dean, College of Business, University of North Texas

"Failing to comply with the withholding, tax remittance, and report filing requirements in handling business payroll carries a high cost. Charles' book will guide entrepreneurs through the minefields of payroll processing and reporting in language that business owners can understand. Whether you already own or are planning to start your own business, The Payroll Book is an essential tool."
—James A. Smith, Past President and Chairman, Texas Society of CPAs

"If accounting is something you have not paid keen attention to in your startup, then this book can demystify the whole thing for you and then some! Logically set-up and highly practical in its approach! I highly recommend this book for any startup, entrepreneur, and, frankly, anyone thinking about starting a business. That said, if you already started a business it's just as important—this is a must-read!"
—Hubert Zajicek, CEO, Co-founder and Partner, Health Wildcatters

"Wow! This is the most comprehensive book of its kind. I have worked in payroll for over 25 years, and I would recommend this book as a reference to anyone who has a hand in payroll. From the novice just entering the field to the seasoned veteran, there is something in this book for everyone."
—Romeo Chicco, President, PayMaster

Author Biography

CHARLES J. READ, CPA, has over 40 years of experience in the payroll industry and is the founder of Custom Payroll Associates and GetPayroll. He is a US Tax Court Practitioner, member of the IRS Advisory Council and a United States Marine Corp veteran.

Table of Contents


How to use this book

Icons Used

Part One:  Payroll Setup

Chapter One - Business Entity



Sole Proprietorship

Limited Liability Company (LLC)

Chapter Two – Employees and Non-Employees


Family Members

Employees Versus Independent Contractors

Statutory Employees and Statutory Non-Employees




Religious Workers

Chapter Three - Earnings


Executive exemption

Administrative exemption

Professional exemption

Highly compensated employees

Additional guidance

When an Employer May Make Deductions from Salary Payroll


Basic Provisions/Requirements


Training Wage

Subminimum Wage Provisions

Other payroll categories

Chapter Four - Deductions

Voluntary Deductions

Involuntary Deductions

Pre-Tax Deductions

Chapter Five - Taxes

Tax Numbers

Employee Taxes

Chapter Six -Tax Penalties


Chapter Seven – Workweek, Pay Period, Payday


Pay Frequency (Pay Period)


Chapter Eight – The Law


FMLA (Family Medical Leave Act)

Affordable Care Act

New Hire Reporting

Labor Posters

Davis Bacon and Walsh-Healy

The Equal Pay Act (EPA)

Part Two – Running a payroll

Chapter Nine – Collecting Time

Time Clocks

Chapter Ten – Calculating Payroll

Calculate Earnings Hourly

Overtime if a Staff Member Works Different Positions at Different Rates

Additions to Earnings

Reductions to Earnings

Chapter Eleven, Paying Your Employee

Method of Payment

State Rules

Pay Card

Wages for Deceased Employees

Chapter Twelve, Taxes Depositing and Filing

Part Three – Miscellaneous (But Important) Things

Chapter Thirteen - Record Keeping

Internal Revenue Service

Department of Labor

Family and Medical Leave Act (if you have 50 employees or more)

Title VII of the Civil Rights Act of 1964 and the Americans with Disability Act of 1990

The Age Discrimination in Employment Act of 1967

The Immigration Reform and Control Act

Payroll and Direct Deposit Records in General

Employee Handbook/Policy Manual

Medical Insurance

Chapter Fourteen – Workers’ Compensation Insurance

Workers Compensation

Chapter Fifteen - Payroll Security and Internal Controls

Manuals and Procedures

Hiring Who You Think

Internal Controls

Disaster Recovery

Form 944

Chapter Sixteen US Citizens Abroad, Resident and Non-Resident Aliens, Illegal Aliens

Non-Resident Alien Services Performed Outside the United States

Paying Non-Resident Aliens Inside the U.S.

Exceptions to Mandatory W/H of FIT on Nonresident Aliens

Paying Illegal Aliens

Chapter Seventeen – Other Issues


Human Resource Management or HR


Technology / Outsourcing

Federal Laws Based on Number of Employees

The Employee Handbook/Policy Manual


Appendix: Payroll Tax Calendar



Supplemental Materials

What is included with this book?

The New copy of this book will include any supplemental materials advertised. Please check the title of the book to determine if it should include any access cards, study guides, lab manuals, CDs, etc.

The Used, Rental and eBook copies of this book are not guaranteed to include any supplemental materials. Typically, only the book itself is included. This is true even if the title states it includes any access cards, study guides, lab manuals, CDs, etc.

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