The eLearning Center for Gatlin Education Services

Payroll is one of the fastest changing career fields in the business world today. Constant fluctuation in government rules and regulations make it difficult to keep up. The objective of the Payroll Practice and Management online program is to instruct the payroll professional in all facets of payroll from the basics to the intricate complexity of fringe benefits, taxation, and garnishments. The primary objective of this exciting new online program is to teach the solid skills and knowledge of payroll rules and regulations to the beginner and to increase or refresh the skills of the more experienced student. Although no one source should be used to study for certification, this program is a good overall review for the Certified Payroll Professional test given by the American Payroll Association.

Upon registering, you are given an initial six months to complete the program. Should you need more time, you may request a 6-month extension at no additional charge.

Course Objectives

Upon successful completion of the Payroll course, students will:

  · Understand the requirements of classifying employees under the IRC.
  · Understand the requirements of classifying employees as exempt under the FLSA.
  · Gain knowledge of and skills in federal taxation regulations as it pertains to payroll preparation.
  · Proper taxation of wages under state regulations.
  · By direct use of publications and forms understand and gain experience in reading and understanding IRS tax requirements, their interpretation and application.
  · Learn tax deposit requirements for both federal and the appropriate state.
  · Understand multistate taxation.
  · Learn how to complete and process the Form W-4.
  · Understand supplemental wage taxation.
  · Gain knowledge in pay periods and their affect on taxation.
  · Gain knowledge of and skills in understanding the basics of each type of fringe benefit covered including qualified and nonqualified deferred compensation, third party sick pay, relocation, and personal use of a company vehicle.
  · Proper federal taxation of fringe benefits.
  · Understand and gain experience understanding what taxes expatriates and nonresident aliens are subject to.
  · Gain knowledge of and skills in understanding the basics of payroll management in a technological environment.
  · Understand the requirements for reporting year end information to federal and state government agencies.
  · Understand the basics of organizing a year end season in a payroll department.
  · Understand and gain experience understanding the resources available to payroll. professionals on the internet and how to access that information.
  · Understand the basics of managing a payroll staff.
  · Gain knowledge and experience in writing payroll procedures and manuals.

Module One
Wage and Hour Law
Lesson 1: Introduction to the Fair Labor Standards Act

• History of Act
• Rules of Coverage
• Jurisdiction
  • Audits
  • Penalties

Lesson 2: Classification of Workers

• Employees
  • Common law basis test
  • Form W-2 requirements
• Independent Contractor
  • 20 characteristics test
  • Penalties
  • Form 1099-MISC requirements
• Form SS-8
  • Applying the Rules
• Statutory employee
  • Four categories
  • Special taxation
  • Form W-2 requirements
• Statutory Non-employees
  • Two categories
  • Form 1099-MISC requirements
• Leased Employees
  • Taxation requirements
  • Worker’s compensation requirements

Lesson 3: White Collar Exemptions

• Definition of Exempt and Nonexempt
• Four Categories of Exempt
  • Executive
  • Administrative
  • Professional
  • Outside sales
• Salary Basis Requirements
  • FLSA requirements
  • Current court rulings-federal
• Other categories of exempt-federal

Lesson 4: Calculating Gross Pay

• Constructive Receipt
• Minimum Wage
• Regular Rate of Pay
  • Calculations
    • Basic
    • With bonus
    • Piece worker
    • Commissioned worker
    • Multiple hourly rates
• Overtime and Hours Worked Definitions and Calculations
  • Legal plans
  • Unauthorized plans
  • Fluctuating workweeks
• Defining the Legal Workweek
• Defining the Legal Workday
• State Requirements as they pertain to each category

Lesson 5: Other FLSA Requirements

• Posting Requirements
• Meals and Rest Periods
• Deductions From Pay
  • Tools and equipment
  • Rent
  • Meals and lodging
  • Shortages
  • Salary overpayments
• Compensatory Time Off

Lesson 6: Specialized Payrolls, Employees Or Regulations

• Overview of Other Federal Wage and Hour Acts
  • Walsh-Healey
  • Davis Bacon
  • Plant closings
  • Public contracts
• Public Sector Employees
• Hospital Employees
• Agricultural Employees
• New Hire Reporting

Lesson 7: Child Labor

• Maximum hours
• Legal days
• Minimum wage
• Legal ages
• Other Requirements-States
  • Wage Orders
  • Overtime
  • Minimum Wage
  • Statements and Payday Notices
  • Posting Requirements
  • Frequency and Method of Payment
  • Terminations
  • Vacation Pay
  • Meals and Rest Periods
  • New Hire Reporting
  • Reporting Pay
  • Call Back Pay

Module Two
Taxation and Compensation
Lesson One: Federal Payroll Taxes

• Payroll Taxes - Federal
  • EINs
  • Form SS-4
  • Social Security
  • Medicare
  • Unemployment
  • Income Tax
  • Depositing of Taxes
    • Rules
      • Monthly
      • Semiweekly
      • Accelerated
    • Procedures
      • EFT
      • Coupons
      • Common paymaster
      • Penalties

Lesson Two: State Payroll Taxes

• Payroll Taxes - State
  • Income Tax
  • Disability Insurance
  • Unemployment Insurance
  • Deposit Rules
  • Deposit Procedures
  • Common Paymaster

Lesson Three: Multistate Taxation

• Multistate Taxation
  • Income Tax
    • Researching requirements
    • Determining jurisdictions
  • Unemployment Insurance
    • Requirements
    • Jurisdiction

Lesson Four: Employee Withholding Allowance Certificate

• Form W-4
  • Requirements
    • Paper
    • Electronic
  • Exempt Forms
  • Invalid Forms
  • Submission of Forms to IRS
• State Form W-4 Equivalents
  • Requirements
  • Exempt Forms
  • Invalid Forms
  • Submission of Forms to State

Lesson Five: Wages and Compensation

• What Are Wages
  • IRS Definition of Wages
  • State Definition of Wages
• Other Compensation
  • Taxable Compensation
    • Advances
    • Back pay awards
    • Bonuses, prizes and awards
    • Christmas gifts
    • Sick pay
    • Vacation pay
    • Taxes
    • Jury duty pay
    • Military duty pay
    • Meals and lodging
  • Nontaxable Compensation
    • No additional cost services
    • Employee discounts
    • Working condition fringe benefits
    • De minimis fringe benefits
    • Educational assistance
    • Tuition reduction
    • Transportation fringe benefits

Lesson Six: Supplemental Wages and Pay Periods

• Supplemental Wages
  • Definition
  • Taxing Methods
    • Aggregation method
    • Alternate method
  • State Taxation
• Pay-periods
  • Types
  • When to Use
  • Part-time Employees

Lesson Seven: Special Compensation and Wages

• Business Expenses
  • Accountable Plans
  • Nonaccountable Plans
  • Per Diems
  • Auto Reimbursement
  • Business Use of Personal Vehicle
• Tips
  • Reporting Requirements for Employee
  • Reporting Requirements for Employer
  • Recordkeeping Requirements
  • Taxation
  • Tip Credit
    • Minimum wage
    • FICA taxes
  • Tip Allocation
    • Form 8027
  • IRS Programs
• Deceased Employee Wages
  • Year of Death Taxation
  • After Year of Death Taxation
  • Reporting on Form W-2 and Form 1099

Lesson Eight: Reporting

• Wage and Tax Reports
• Federal Form 941
  • Purpose of form
  • Review of 941 series
  • In class exercise on completing form
• Schedule B
  • Purpose of form
  • How to complete form
• State Equivalent
  • Purpose of form
  • In class exercise on completing form
• Multiple Worksite Reports

Class Final

Module Three Fringe Benefits, Compensation and Taxation

• Deferred Compensation
  • 401(k) Plans
    • Definitions
    • Requirements
    • Taxation
    • Check Calculations
    • Reporting
    • Key employees
    • Discrimination testing
  • 403(b) Plans
    • Definitions
    • Requirements
    • Taxation
    • Check calculations
    • Reporting
    • Key employees
    • Discrimination testing
  • 457 Plans
    • Definitions
    • Requirements
    • Taxation
    • Check calculations
    • Reporting
    • Key employees
    • Discrimination testing
  • Other Deferred Compensation Plans
  • Deposit Requirements
• Section 125 Plans
  • Definitions
  • Requirements
  • Taxations
  • Check calculations
  • Reporting
  • Key employees
  • Discrimination Testing
• Section 129 Plans
  • Definitions
  • Requirements
  • Taxation
  • Check Calculations
  • Reporting
  • Key Employees
• Flexible Spending Accounts
  • Requirements
  • Taxation
  • Reporting
• Third Party Sick Pay
  • Definitions
  • Requirements
  • Taxation
  • Reporting
• Group Term Life Insurance
  • Definitions
  • Requirements
  • Taxation
  • Reporting
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  More Information

  Language	English
  Course Length	80.00 hours
  Duration of Access	6 months
  Instructor	Vicki M. Lambert, CPP
  Vendor	Gatlin Education
  Prerequisites/Audience	Students should be proficient in keyboarding, have a basic understanding of a word processing computer program (Microsoft Word recommended), and have a command of English grammar and punctuation. No payroll or office work experience is required. The target audience for the Payroll Practice and Management Course is individuals interested in learning knowledge and skills for becoming a payroll professional, or updating or refreshing their current knowledge in the career field.
  Requirements/Materials Included	This course is compatible with the Windows Vista operating system. Students will need to have access to a word processing program like Microsoft Word or Works and a free version of Adobe Acrobat Reader. They will also need unlimited internet access. The materials for this program are all available online.