Table of Contents

The Payroll Source®

Table of Contents pages: 1 2 3 4

• • • 13.3-10 Payroll Metrics and Benchmarking 366366
    • 13.3-11 Project Management 367367
    • 13.3-12 Maintaining Confidentiality 368368
    • 13.3-13 Detecting and Responding to a Data Breach 369369
    • 13.3-14 Responding to Government Agency Notices 370370
  • 13.4 Research Needs 371371
  • • 13.4-1 Tracking Tax Laws and Regulations 372372
    • 13.4-2 Employment Laws and Regulations 373373
    • 13.4-3 Payroll-Related Websites 374374
    • 13.4-4 Company Policies and Procedures 375375
    • 13.4-5 Union Contracts 376376
  • 13.5 Review Questions and Exercises 377377
• SECTION 14: PAYROLL FOR U.S. EMPLOYEES ABROAD AND ALIENS IN THE U.S. 378378
• • 14.1 U.S. Citizens and Resident Aliens Working Abroad 378378
  • • 14.1-1 Federal Income Tax Withholding 379379
    • 14.1-2 Social Security and Medicare Taxes 380380
    • 14.1-3 Federal Unemployment Tax 381381
    • 14.1-4 Foreign Earned Income and Housing Cost Exclusions 382382
    • 14.1-5 U.S. Income Tax Treaties 383383
    • 14.1-6 Employer Tax Reimbursement Policies 384384
    • 14.1-7 Expatriate State Tax Issues 385385
  • 14.2 Resident and Nonresident Aliens Working in the U.S. 386386
  • • 14.2-1 Determining Resident/Nonresident Alien Status 387387
    • 14.2-2 Federal Income Tax Withholding and Employment Taxes for Resident Aliens 388388
    • 14.2-3 Federal Income Tax Withholding for Nonresident Aliens 389389
    • 14.2-4 Social Security and Medicare Taxes for Nonresident Aliens 390390
    • 14.2-5 Federal Unemployment Tax for Nonresident Aliens 391391
    • 14.2-6 Depositing and Reporting Obligations 392392
    • 14.2-7 State Tax Issues for Nonresident Aliens 393393
  • 14.3 Types of Visas 394394
  • 14.4 Managing International Relationships 395395
  • 14.5 Review Questions and Answers 396396
• SECTION 15: PREPARING FOR THE CPP EXAM 397397
• • 15.1 History and Purpose of Certification 397397
  • 15.2 Examination Eligibility Requirements 398398
  • 15.3 Examination Fees 399399
  • 15.4 Making an Examination Reservation 400400
  • 15.5 What to Bring to the Examination 401401
  • 15.6 Testing Center Rules 402402
  • 15.7 Format of the Examination 403403
  • 15.8 Electronic Testing 404404
  • 15.9 Possible Study Aids 405405
  • 15.10 Content of the Certification Examination 406406
  • 15.11 Test Taking Hints 407407
  • 15.12 How Your Examination Is Scored 408408
  • • 15.12-1 Your Score Report 408408
    • 15.12-2 How the Passing Score Was Set 409409
    • 15.12-3 Raw Scores and Scaled Scores 410410
    • 15.12-4 Examination Results 411411
  • 15.13 Attainment of Certification 412412
  • 15.14 Recertification 413413
  • • 15.14-1 Recertification by Exam 414414
    • 15.14-2 Recertification by Continuing Education 415415
    • 15.14-3 Recertification Credits for APA Professional Membership 416416
  • 15.15 Benefits of Being a CPP 417417
  • 15.16 Basic Level Certification Available 418418
  • 15.17 American Payroll Association Code of Ethics 419419
  • 15.18 Practice Test Number 1 420420
  • 15.19 Practice Test Number 2 421421
  • 15.20 Practice Test Number 3 422422
  • 15.21 Practice Test Number 4 423423
• GLOSSARY OF COMMON PAYROLL TERMS AND ACRONYMS 424424
• INDEX 425425
• • -A- 425425
  • -B- 426426
  • -C- 427427
  • -D- 428428
  • -E- 429429
  • -F- 430430
  • -G- 431431
  • -H- 432432
  • -I- 433433
  • -J- 434434
  • -K- 435435
  • -L- 436436
  • -M- 437437
  • -N- 438438
  • -O- 439439
  • -P- 440440
  • -Q- 441441
  • -R- 442442
  • -S- 443443
  • -T- 444444
  • -U- 445445
  • -V- 446446
  • -W- 447447
  • -Y- 448448
• ANSWER KEY TABLE OF CONTENTS 449449
• SECTION 1: THE EMPLOYER-EMPLOYEE RELATIONSHIP 450450
• • Review Questions 450450
  • True or False Questions 451451
  • Multiple Choice Questions 452452
• SECTION 2: FEDERAL AND STATE WAGE-HOUR LAWS 453453
• • Review Questions 453453
  • True or False Questions 454454
  • Multiple Choice Questions 455455
  • Problems 456456
• SECTION 3: TAXABLE AND NONTAXABLE COMPENSATION 457457
• • Review Questions 457457
  • True or False Questions 458458
  • Multiple Choice Questions 459459
  • Problems 460460
• SECTION 4: HEALTH, ACCIDENT, AND RETIREMENT BENEFITS 461461
• • Review Questions 461461
  • True or False Questions 462462
  • Multiple Choice Questions 463463
  • Problems 464464
• SECTION 5: PAYING THE EMPLOYEE 465465
• • Review Questions 465465
  • True or False Questions 466466
  • Multiple Choice Questions 467467
• SECTION 6: WITHHOLDING TAXES 468468
• • Review Questions 468468
  • True or False Questions 469469
  • Multiple Choice Questions 470470
  • Problems 471471
• SECTION 7: UNEMPLOYMENT INSURANCE 472472
• • Review Questions 472472
  • True or False Questions 473473
  • Multiple Choice Questions 474474
  • Problems 475475
  • Problem 9 476476
  • Problem 11 477477
  • Problem 11 continued 478478
  • Problem 12 479479
  • Problem 12 continued 480480
• SECTION 8: DEPOSITING AND REPORTING WITHHELD TAXES 481481
• • Review Questions 481481
  • True or False Questions 482482
  • Multiple Choice Questions 483483
  • Problems 484484
  • Problem 2 485485
  • Problem 3 486486
  • Problem 4 487487
  • Problem 4 continued 488488
  • Problem 5 489489
  • Problem 5 continued 490490
  • Problem 5 continued 491491
• SECTION 9: OTHER DEDUCTIONS FROM PAY 492492
• • Review Questions 492492
  • True or False Questions 493493
  • Multiple Choice Questions 494494
  • Problems 495495
• SECTION 10: RECORDKEEPING AND RECORD RETENTION 496496
• • Review Questions 496496
  • True or False Questions 497497
  • Multiple Choice Questions 498498
• SECTION 11: PAYROLL ACCOUNTING 499499
• • Review Questions 499499
  • True or False Questions 500500
  • Multiple Choice Questions 501501
  • Problems 502502
• SECTION 12: PAYROLL SYSTEMS AND TECHNOLOGY 503503
• • Review Questions 503503
  • True or False Questions 504504
  • Multiple Choice Questions 505505
• SECTION 13: MANAGING A PAYROLL DEPARTMENT 506506
• • Review Questions 506506
  • True or False Questions 507507
  • Multiple Choice Questions 508508
• SECTION 14: PAYROLL FOR U.S. EMPLOYEES ABROAD AND ALIENS IN THE U.S. 509509
• • Review Questions 509509
  • True or False Questions 510510
  • Multiple Choice Questions 511511
• SECTION 15: PREPARING FOR THE CPP EXAM 512512
• • Practice Test Number 1 512512
  • Practice Test Number 2 513513
  • Practice Test Number 3 514514
  • Practice Test Number 4 515515
• APPENDIX—FEDERAL WITHHOLDING TABLES, FORMS, AND INSTRUCTIONS 516516
• • KEY FORMS AND PUBLICATIONS 516516
  • Publication 15-T—Federal Income Tax Withholding Methods 517517
  • Form I-9—Employment Eligibility Verification 518518
  • Instructions for Form I-9 519519
  • Form SS-4—Application for Employer Identification Number 520520
  • Instructions for Form SS-4 521521
  • Form SS-5—Application for a Social Security Card 522522
  • Form SS-8—Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding 523523
  • Instructions for Form SS-8 524524
  • Form SSA-131—Employer Report of Special Wage Payments 525525
  • Form SSA-1945—Statement Concerning Your Employment in a Job Not Covered by Social Security 526526
  • Form W-2—Wage and Tax Statement 527527
  • Form W-3—Transmittal of Wage and Tax Statements 528528
  • Form W-2c—Corrected Wage and Tax Statement 529529
  • Form W-3c—Transmittal of Corrected Wage and Tax Statements 530530
  • General Instructions for Forms W-2 and W-3 531531
  • Form W-4—Employee’s Withholding Certificate 532532
  • Notice 1392—Supplemental Form W-4 Instructions for Nonresident Aliens 533533
  • Form W-4P—Withholding Certificate for Periodic Pension or Annuity Payments 534534
  • Form W-4R— Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions 535535
  • Form W-4S—Request for Federal Income Tax Withholding From Sick Pay 536536
  • Form W-7—Application for IRS Individual Taxpayer Identification Number 537537
  • Instructions for Form W-7 538538
  • Form W-8BEN—Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) 539539
  • Instructions for Form W-8BEN 540540
  • Form W-9—Request for Taxpayer Identification Number and Certification 541541
  • Instructions for the Requester of Form W-9 542542
  • Form 668-D—Release of Levy/Release of Property From Levy 543543
  • Form 668-W—Notice of Levy on Wages, Salary, and Other Income 544544
  • Form 843—Claim for Refund and Request for Abatement 545545
  • Instructions for Form 843 546546

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