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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
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.
Preface
How to use this book
Icons Used
Part One: Payroll Setup
Chapter One - Business Entity
Corporation
Partnership
Sole Proprietorship
Limited Liability Company (LLC)
Chapter Two – Employees and Non-Employees
You
Family Members
Employees Versus Independent Contractors
Statutory Employees and Statutory Non-Employees
Children
Volunteers
Interns
Religious Workers
Chapter Three - Earnings
Salary
Executive exemption
Administrative exemption
Professional exemption
Highly compensated employees
Additional guidance
When an Employer May Make Deductions from Salary Payroll
Hourly
Basic Provisions/Requirements
Piecework
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
Penalties
Chapter Seven – Workweek, Pay Period, Payday
Workweek
Pay Frequency (Pay Period)
Payday
Chapter Eight – The Law
Federal
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
PEO
Human Resource Management or HR
Escheat
Technology / Outsourcing
Federal Laws Based on Number of Employees
The Employee Handbook/Policy Manual
Conclusion
Appendix: Payroll Tax Calendar
Glossary
IndexThe 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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