Table of Contents

The Payroll Source®

Table of Contents pages: 1 2 3 4

• • • 12.3-2 In-House Payroll Systems 367367
  • 12.4 Selecting a Payroll System 368368
  • • 12.4-1 Build a Project Team 369369
    • 12.4-2 Analyze What the System Needs to Do 370370
    • 12.4-3 Prepare a Request for Proposal 371371
    • 12.4-4 Select a System 372372
    • 12.4-5 Implement the System 373373
    • 12.4-6 Evaluate the System’s Performance 374374
  • 12.5 Controls and Security for the Payroll System 375375
  • • 12.5-1 Putting Controls Into the Process 375375
    • 12.5-2 System Documentation 376376
    • 12.5-3 Providing Security for the System 377377
  • 12.6 Disaster Recovery and Business Continuity Planning 378378
  • 12.7 Automated Time and Attendance 379379
  • 12.8 The New Wave — Self-Service, the Internet, and Mobile Applications 380380
  • • 12.8-1 Employee and Manager Self-Service 380380
    • 12.8-2 Implementing Internet Technology 381381
    • 12.8-3 Web-Enabled Applications 382382
    • 12.8-4 Cloud Computing and Software as a Service (SaaS) 383383
    • 12.8-5 Mobile Applications 384384
    • 12.8-6 Robotic Process Automation and Artificial Intelligence 385385
  • 12.9 Review Questions and Exercises 386386
• SECTION 13: MANAGING A PAYROLL DEPARTMENT 387387
• • 13.1 Basic Management Theory 387387
  • • Table 13.1 388388
  • 13.2 Management Skills 389389
  • • 13.2-1 Strategic Planning and Organizing 390390
    • 13.2-2 Staffing 391391
    • 13.2-3 Directing Employees 392392
    • • Table 13.2 393393
    • 13.2-4 Controlling Performance 394394
    • 13.2-5 Reporting 395395
  • 13.3 Specific Management Issues 396396
  • • 13.3-1 Conducting and Attending Meetings 396396
    • 13.3-2 Keep Written Policies and Procedures 397397
    • 13.3-3 Crisis Management 398398
    • 13.3-4 Time Management 399399
    • • Table 13.3 400400
    • 13.3-5 Team Building 401401
    • • Table 13.4 – Stages of Team Development 402402
      • Table 13.5 – Reaching the Next Stage of Team Development 403403
    • 13.3-6 Performance Evaluations 404404
    • 13.3-7 Promoting Quality Customer Service in Payroll 405405
    • 13.3-8 Providing Customer Service in a Shared Services Environment 406406
    • 13.3-9 Service Level Agreements 407407
    • 13.3-10 Payroll Metrics and Benchmarking 408408
    • • Table 13.6 409409
    • 13.3-11 Project Management 410410
    • 13.3-12 Maintaining Confidentiality 411411
    • 13.3-13 Detecting and Responding to a Data Breach 412412
    • 13.3-14 Responding to Government Agency Notices 413413
  • 13.4 Research Needs 414414
  • • 13.4-1 Tracking Tax Laws and Regulations 415415
    • 13.4-2 Employment Laws and Regulations 416416
    • 13.4-3 Payroll-Related Websites 417417
    • 13.4-4 Company Policies and Procedures 418418
    • 13.4-5 Union Contracts 419419
  • 13.5 Review Questions and Exercises 420420
• SECTION 14: PAYROLL FOR U.S. EMPLOYEES ABROAD AND ALIENS IN THE U.S. 421421
• • 14.1 U.S. Citizens and Resident Aliens Working Abroad 421421
  • • 14.1-1 Federal Income Tax Withholding 422422
    • 14.1-2 Social Security and Medicare Taxes 423423
    • 14.1-3 Federal Unemployment Tax 424424
    • 14.1-4 Foreign Earned Income and Housing Cost Exclusions 425425
    • 14.1-5 U.S. Income Tax Treaties 426426
    • 14.1-6 Employer Tax Reimbursement Policies 427427
    • 14.1-7 Expatriate State Tax Issues 428428
  • 14.2 Resident and Nonresident Aliens Working in the U.S. 429429
  • • 14.2-1 Determining Resident/Nonresident Alien Status 430430
    • 14.2-2 Federal Income Tax Withholding and Employment Taxes for Resident Aliens 431431
    • 14.2-3 Federal Income Tax Withholding for Nonresident Aliens 432432
    • 14.2-4 Social Security and Medicare Taxes for Nonresident Aliens 433433
    • 14.2-5 Federal Unemployment Tax for Nonresident Aliens 434434
    • 14.2-6 Depositing and Reporting Obligations 435435
    • 14.2-7 State Tax Issues for Nonresident Aliens 436436
  • 14.3 Types of Visas 437437
  • 14.4 Managing International Relationships 438438
  • 14.5 Review Questions and Answers 439439
• SECTION 15: PREPARING FOR THE CPP EXAM 440440
• • 15.1 History and Purpose of Certification 440440
  • 15.2 Examination Eligibility Requirements 441441
  • 15.3 Examination Fees 442442
  • 15.4 Making an Examination Reservation 443443
  • 15.5 What to Bring to the Examination 444444
  • 15.6 Testing Center Rules 445445
  • 15.7 Format of the Examination 446446
  • 15.8 Electronic Testing 447447
  • 15.9 Possible Study Aids 448448
  • 15.10 Content of the Certification Examination 449449
  • 15.11 Test Taking Hints 450450
  • 15.12 How Your Examination Is Scored 451451
  • • 15.12-1 Your Score Report 451451
    • 15.12-2 How the Passing Score Was Set 452452
    • 15.12-3 Raw Scores and Scaled Scores 453453
    • 15.12-4 Examination Results 454454
  • 15.13 Attainment of Certification 455455
  • 15.14 Recertification 456456
  • • 15.14-1 Recertification by Exam 457457
    • 15.14-2 Recertification by Continuing Education 458458
    • 15.14-3 Recertification Credits for APA Professional Membership 459459
  • 15.15 Benefits of Being a CPP 460460
  • 15.16 Basic Level Certification Available 461461
  • 15.17 American Payroll Association Code of Ethics 462462
  • 15.18 Practice Test Number 1 463463
  • 15.19 Practice Test Number 2 464464
  • 15.20 Practice Test Number 3 465465
  • 15.21 Practice Test Number 4 466466
• GLOSSARY OF COMMON PAYROLL TERMS AND ACRONYMS 467467
• INDEX 468468
• -A- 468468
• -B- 468468
• -C- 468468
• -D- 468468
• -E- 468468
• -F- 468468
• -G- 468468
• -H- 468468
• -I- 468468
• -J- 468468
• -K- 468468
• -L- 468468
• -M- 468468
• -N- 468468
• -O- 468468
• -P- 468468
• -Q- 468468
• -R- 468468
• -S- 468468
• -T- 468468
• -U- 468468
• -V- 468468
• -W- 468468
• -Y- 468468
• ANSWER KEY 469469
• SECTION 1: THE EMPLOYER-EMPLOYEE RELATIONSHIP 470470
• • True or False Questions 470470
• SECTION 2: FEDERAL AND STATE WAGE-HOUR LAWS 471471
• • True or False Questions 471471
  • Problems 472472
• SECTION 3: TAXABLE AND NONTAXABLE COMPENSATION 473473
• • True or False Questions 473473
  • Problems 474474
• SECTION 4: HEALTH, ACCIDENT, AND RETIREMENT BENEFITS 475475
• • True or False Questions 475475
  • Problems 476476
• SECTION 5: PAYING THE EMPLOYEE 477477
• • True or False Questions 477477
• SECTION 6: WITHHOLDING TAXES 478478
• • True or False Questions 478478
  • Problems 479479
• SECTION 7: UNEMPLOYMENT INSURANCE 480480
• • True or False Questions 480480
  • Problems 481481
  • Problem 9 482482
• SECTION 8: DEPOSITING AND REPORTING WITHHELD TAXES 483483
• • True or False Questions 483483
  • Problems 484484
  • Problem 2 485485
  • Problem 2 continued 486486
  • Problem 3 continued 487487
  • Problem 4 continued 488488
  • Problem 4 continued 489489
• SECTION 9: OTHER DEDUCTIONS FROM PAY 490490
• • True or False Questions 490490
  • Problems 491491
• SECTION 10: RECORDKEEPING AND RECORD RETENTION 492492
• • True or False Questions 492492
• SECTION 11: PAYROLL ACCOUNTING 493493
• • True or False Questions 493493
  • Problems 494494
• SECTION 12: PAYROLL SYSTEMS AND TECHNOLOGY 495495
• • True or False Questions 495495
• SECTION 13: MANAGING A PAYROLL DEPARTMENT 496496
• • True or False Questions 496496
• SECTION 14: PAYROLL FOR U.S. EMPLOYEES ABROAD AND ALIENS IN THE U.S. 497497
• • True or False Questions 497497
• SECTION 15: PREPARING FOR THE CPP EXAM 498498
• • Practice Test Number 2 498498
  • Practice Test Number 3 499499
  • Practice Test Number 4 500500
• APPENDIX—FEDERAL WITHHOLDING TABLES, FORMS, AND INSTRUCTIONS 501501
• • TABLE OF CONTENTS 501501
  • Publication 15-T—Federal Income Tax Withholding Methods 502502
  • Form I-9—Employment Eligibility Verification 503503
  • Instructions for Form I-9 504504
  • Form SS-4—Application for Employer Identification Number 505505
  • Instructions for Form SS-4 506506
  • Form SS-5—Application for a Social Security Card 507507
  • Form SS-8—Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding 508508
  • Instructions for Form SS-8 509509
  • Form SSA-131—Employer Report of Special Wage Payments 510510
  • Form SSA-1945—Statement Concerning Your Employment in a Job Not Covered by Social Security 511511
  • Form W-2—Wage and Tax Statement 512512
  • Form W-3—Transmittal of Wage and Tax Statements 513513
  • Form W-2c—Corrected Wage and Tax Statement 514514
  • Form W-3c—Transmittal of Corrected Wage and Tax Statements 515515
  • General Instructions for Forms W-2 and W-3 516516
  • Form W-4—Employee’s Withholding Certificate 517517
  • Notice 1392—Supplemental Form W-4 Instructions for Nonresident Aliens 518518
  • Form W-4P—Withholding Certificate for Pension or Annuity Payments 519519
  • Form W-4S—Request for Federal Income Tax Withholding From Sick Pay 520520

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