The Payroll Source®
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Table of Contents
The Payroll Source®
Table of Contents pages: 1 2 3 4
- ACKNOWLEDGMENTS 33
- SECTION 1: THE EMPLOYER-EMPLOYEE RELATIONSHIP 44
- 1.1 Importance of the Determination 55
- 1.2 Employee vs. Independent Contractor 66
- 1.3 Employment Status Determined by Law 99
- 1.4 Temporary Help Agency Employees 1111
- 1.5 Other Third-Party Arrangements—Leased Employees, PEOs, Statutory Employers, Payer Agents 1212
- 1.6 Employees Under Other Federal and State Laws 1313
- 1.7 Worker Misclassification: Enforcement and Penalties 1818
- 1.8 Proof of the Right to Work in the U.S. 2222
- 1.9 New Hire Reporting 2323
- 1.10 Review Questions and Exercises 2424
- SECTION 2: FEDERAL AND STATE WAGE-HOUR LAWS 2525
- 2.1 Fair Labor Standards Act 2525
- 2.2 Federal/State Relationship 2626
- 2.3 Employer and Employee Coverage 2727
- 2.4 Exempt and Nonexempt Employees 2828
- 2.5 Minimum Wage 3232
- 2.6 Overtime Pay Requirements 3535
- 2.7 Compensable Time Issues 4141
- 2.7-1 Unauthorized Overtime 4141
- 2.7-2 Meal and Rest Periods 4242
- 2.7-3 Travel Time 4343
- 2.7-4 On-Call Time 4444
- 2.7-5 Waiting Time 4545
- 2.7-6 Time Spent at Meetings and Training Sessions 4646
- 2.7-7 Preliminary and Postliminary Activities 4747
- 2.7-8 Receiving Medical Attention 4848
- 2.7-9 Telework 4949
- 2.8 Child Labor Restrictions 5050
- 2.9 Enforcement and Penalties 5151
- 2.10 Public Contracts Laws 5252
- 2.11 State Wage-Hour Charts 5757
- 2.12 Review Questions and Exercises 6363
- SECTION 3: TAXABLE AND NONTAXABLE COMPENSATION 6464
- 3.1 Gross Income and Wages Under the IRC 6464
- 3.2 Fringe Benefits Under the Internal Revenue Code 6767
- 3.2-1 Nontaxable Fringe Benefits 6767
- 3.2-2 Personal Use of Employer-Provided Vehicles 6868
- 3.2-3 Personal Use of Employer-Provided Aircraft 6969
- 3.2-4 Free or Discounted Commercial Flights 7070
- 3.2-5 Discounts on Property or Services 7171
- 3.2-6 Club Memberships 7272
- 3.2-7 Emergency Responder Benefits 7373
- 3.3 Additional Employer-Provided Benefits 7474
- 3.4 Other Payments 8383
- 3.4-1 Advances and Overpayments 8383
- 3.4-2 Awards and Prizes 8484
- 3.4-3 Back Pay Awards 8585
- 3.4-4 Bonuses 8686
- 3.4-5 Commissions 8787
- 3.4-6 Conventions 8888
- 3.4-7 Death Benefits 8989
- 3.4-8 Dependent Care Assistance Programs 9090
- 3.4-9 Directors’ Fees 9191
- 3.4-10 Disaster Relief Payments 9292
- 3.4-10a Emergency Paid Sick Leave and Expanded Family and Medical Leave 9393
- 3.4-10b Employee Retention Credit Wages 9494
- 3.4-10c COBRA Premium Assistance Payments 9595
- 3.4-11 Employer-Paid Taxes (Grossing-Up) 9696
- 3.4-12 Equipment Allowances 9797
- 3.4-13 Gifts 9898
- 3.4-14 Golden Parachute Payments 9999
- 3.4-15 Guaranteed Wage Payments 100100
- 3.4-16 Jury Duty Pay 101101
- 3.4-17 Leave-Sharing Plans 102102
- 3.4-18 Loans to Employees 103103
- 3.4-19 Military Pay 104104
- 3.4-20 Outplacement Services 105105
- 3.4-21 Retroactive Wage Payments 106106
- 3.4-22 Security Provided to Employees 107107
- 3.4-23 Severance or Dismissal Pay 108108
- 3.4-24 Stocks and Stock Options 109109
- 3.4-25 Strike Benefits 110110
- 3.4-26 Supplemental Unemployment Benefits 111111
- 3.4-27 Tips 112112
- 3.4-28 Uniform Allowances 113113
- 3.4-29 Vacation Pay 114114
- 3.4-30 Wages Paid After Death 115115
- 3.5 Withholding and Reporting Rules for Employer-Provided Benefits 116116
- 3.6 Review Questions and Exercises 118118
- SECTION 4: HEALTH, ACCIDENT, AND RETIREMENT BENEFITS 119119
- 4.1 Health Insurance 119119
- 4.1-1 Affordable Care Act Health Insurance Requirements 120120
- Part I—Employee and Employer 121121
- Part II—Employee Offer and Coverage 122122
- Part III—Covered Individuals 123123
- Part I—Applicable Large Employer Member 124124
- Part II—ALE Member Information 125125
- Part III: ALE Member Information—Monthly 126126
- Part IV: Other ALE Members of Aggregated ALE Group 127127
- 4.1-2 Tax Treatment of Contributions and Benefits 128128
- 4.1-3 Medical Savings Accounts 130130
- 4.1-4 Long-Term Care Insurance 131131
- 4.1-5 COBRA Health Insurance Continuation 132132
- 4.1-6 Health Reimbursement Arrangements 133133
- 4.1-7 Health Savings Accounts 134134
- 4.2 Family and Medical Leave Act 135135
- 4.3 Sick Pay 136136
- 4.4 Workers’ Compensation Insurance 140140
- 4.5 Cafeteria Plans 142142
- 4.5-1 What Benefits Can Be Offered 143143
- 4.5-2 How Cafeteria Plans Are Funded 144144
- 4.5-3 What the Cafeteria Plan Document Must Contain 145145
- 4.5-4 Benefit Elections 146146
- 4.5-5 Who Can Participate in the Plan 147147
- 4.5-6 Nondiscrimination Testing 148148
- 4.5-7 Flexible Spending Arrangements 149149
- 4.5-8 Tax Treatment of Cafeteria Plans 150150
- 4.5-9 Reporting Requirements 151151
- 4.6 Retirement and Deferred Compensation Plans 152152
- 4.6-1 Qualified Pension and Profit-Sharing Plans (IRC §401(a)) 153153
- 4.6-2 Cash or Deferred Arrangements (IRC §401(k)) 154154
- 4.6-3 Tax-Sheltered Annuities (IRC §403(b)) 155155
- 4.6-4 Deferred Compensation Plans for the Public Sector and Tax-Exempt Groups (IRC §457(b)) 156156
- 4.6-5 Employee-Funded Plans (IRC §501(c)(18)(D)) 157157
- 4.6-6 Individual Retirement Accounts 158158
- 4.6-7 Simplified Employee Pensions (IRC §408(k)) 159159
- 4.6-8 Savings Incentive Match Plans for Employees of Small Employers (SIMPLE Plans) 160160
- 4.6-9 Employee Stock Ownership Plans 161161
- 4.6-10 Nonqualified Deferred Compensation Plans 162162
- 4.7 State Taxability of Cafeteria Plan and §401(k) Salary Reductions 164164
- 4.8 Review Questions and Exercises 165165
- SECTION 5: PAYING THE EMPLOYEE 166166
- SECTION 6: WITHHOLDING TAXES 179179