If you're pursuing an entry-level position as a payroll professional, this course will help you gain the skills you need to enter the field. Payroll Practice and Management covers all critical areas of payroll administration and management. You will start by learning the major components of the Fair Labor Standards Act of 1938, as well as the Internal Revenue Code. You will also cover the major components of the state labor code for your chosen state; it's recommended that you choose the state in which you intend on working.
The course will then discuss the relevant sections of the Internal Revenue Code and state code relating to the calculation, withholding and reporting of required taxes on wages. You will then review the definitions, basic requirements, taxation and reporting of various types of fringe benefits and compensation that may be offered by an employer and handled by the payroll department. Finally, you will learn about the year-end forms that payroll is required to process, as well as how to handle garnishments and manage the department itself.
I. Introduction to the Fair Labor Standards
Act (FLSA)
A. Get Ready to Learn
B. History of the Act
C. Amendments to the Act
D. Rules of Coverage
E. Jurisdictions
F. Audits
G. Penalties
H. Miscellaneous Topics
I. Review and Reflect
II. Classification of Workers
A. Get Ready to Learn
B. Who Is the Employer?
C. Categories of Workers
D. Common-law Employees
E. Independent Contractors
F. Reporting Requirements
G. Statutory Employees
H. Statutory Non-employees
I. Leased Employees
J. Employees under the FLSA
K. Review and Reflect
III. White Collar Exemptions
A. Get Ready to Learn
B. Exempt vs. Nonexempt
C. Salary Level Test
D. Salary Basis Test
E. Executive Employee Category
F. Administrative Category
G. Professional Category
H. Computer Professionals
I. Highly Compensated Workers
J. Sales Employees
K. Other Categories of Workers
L. Review and
Reflect
IV. Calculating Gross Pay
A. Get Ready to Learn
B. Rule of Constructive Receipt
C. Minimum Wage
D. Deductions from Pay
E. Hours Worked
F. Overtime
G. Regular Rate of Pay
H. Calculating Regular Rate of Pay
I. Calculating Overtime
J. Review and
Reflect
V. Specialized Payrolls, Employees, or
Regulations
A. Get Ready to Learn
B. Worker Adjustment and
Retraining Notification Act (WARN)
C. Davis-Bacon Act
D. Walsh-Healey Act
E. McNamara-O'Hara Service
Contract Act
F. Public Sector Employees
G. Hospital Employees
H. Federal New Hire Reporting
I. Child Labor
J. Review and
Reflect
VI. State Wage and Hour Law
A. Get Ready to Learn
B. Relevant Areas of Law
C. State Listings
D. Review and
Reflect
VII. Federal Income Tax
A. Get Ready to Learn
B. Definition of Federal Taxation
C. EIN and Form SS-4
D. FICA Taxes
E. Federal Unemployment Tax Act
(FUTA)
F. Withholding
G. Deposit Rules
H. Review and
Reflect
VIII. State Taxes
A. Get Ready to Learn
B. Types of Taxes
C. State Tax Chart
D. Multi-state Taxation
E. Review and
Reflect
IX. Employee Withholding Allowance Certificate
(Form W-4)
A. Get Ready to Learn
B. Basic Requirements
C. Withholding Allowances
D. Invalid Forms W-4
E. Nonresident Aliens
F. Submitting Forms
G. State Form W-4
H. Review and
Reflect
X. Wages and Compensation
A. Get Ready to Learn
B. What Are Wages?
C. Types of Compensation
D. Supplemental Wages
E. State Requirements for
Supplemental Wages
F. Payroll Period
G. Special Compensation
H. Review and
Reflect
XI. Wage and Tax Reports
A. Get Ready to Learn
B. Employer's Quarterly Federal
Tax Return (Form 941)
C. Completing Form 941
D. Schedule B (Form 941)
E. Completing Schedule B
F. Schedule D (Form 941)
G. Completing Schedule D
H. Form 941-X
I. Completing Form 941-X
J. State Form
K. Form 941 Series
L. Multiple Worksite Report
M. Review and
Reflect
XII. Fringe Benefits: Deferred
Compensation
A. Get Ready to Learn
B. Overview of Fringe Benefits
C. Qualified Deferred
Compensation
D. 401(k) Plans
E. 403(b) Tax Sheltered Annuities
F. Section 457 Plans
G. Catch-up Contribution Limits
H .Simplified Employee Pension
Plan (SEP)
I. Savings Incentive Match
Plan for Employees (SIMPLE)
J. Additional Reporting Form W-2
K. Pension Plan Deposit Rules
L. Source Tax
M. Non-qualified Deferred
Compensation
N. Review and
Reflect
XIII. Fringe Benefits: Tax Preferred Compensation
A. Get Ready to Learn
B. What Are Tax Preferred
Benefits?
C. Section 125 Plans (Cafeteria
Plans)
D. Section 129 Plans
E. Flexible Spending Accounts
F. Review and
Reflect
XIV. Fringe Benefits: Other Benefits
A. Get Ready to Learn
B. Adoption Assistance
C. Educational Assistance
D. Relocation Expenses
E. Stock Options
F. Transportation
G. Company Car
H. Company Aircraft
I. Review and
Reflect
XV. Fringe Benefits: Health, Life, Accident,
and Sick Pay Benefits
A. Get Ready to Learn
B. Health Insurance
C. Third Party Sick Pay
D. Life Insurance
E. Workers' Compensation
F. Review and Reflect
XVI. International Payrolls
A. Get Ready to Learn
B. Expatriates and Resident Aliens
C. IRC Section 911
D. Taxes for Resident Aliens
E. Nonresident Aliens
F. Form W-4 and Nonresident Aliens
G. Taxes for Nonresident Aliens
H. State Laws for Resident and
Nonresident Aliens
I. Review and Reflect
XVII. Garnishments (71)
A. Get Ready to Learn
B. What Is Garnishment?
C. Child Support Withholding
D. Medical Support Orders
E. Federal Tax Levies
F. State Tax Levies
G. Creditor Garnishments
H. Student Loans
I. Bankruptcies
J. Voluntary Wage Assignments
K. Review and Reflect
XVIII. Year End and Year Beginning
A. Get Ready to Learn
B. Verifying Employee Names and
Social Security Numbers
C. Year-End Memo
D. Preparing the Department
E. Duplicate Form W-2 Requests
F. Preparing and Filing Year End
Tax Forms
G. Correcting Previously Filed
Year-End Tax Forms and Reports
H. Abandoned Wages
I. Review and Reflect
XIX. Payroll Administration
A. Get Ready to Learn
B. Payroll Systems
C. Payroll Controls
D. Direct Deposit
E. Electronic Pay Cards
F. Dealing With the IRS
G. Review and Reflect
XX. Managing the Payroll Department
A. Get Ready to Learn
B. Department Procedures
C. Managing Payroll Staff
D. Auditing for Fraud
E. Disaster Recovery
F. Managing Security
H. Review and Reflect
Requirements:
Hardware Requirements:
- This course can be taken on either a PC or Mac.
Software Requirements:
- PC: Windows XP or later.
- Mac: OS X Snow Leopard 10.6 or later.
- Browser: The latest version of Google Chrome or Mozilla Firefox are preferred. Microsoft Edge and Safari are also compatible.
- Adobe Flash Player. Click here to download the Flash Player.
- Adobe Acrobat Reader. Click here to download the Acrobat Reader.
- Software must be installed and fully operational before the course begins.
Other:
- Email capabilities and access to a personal email account.
Instructional Material Requirements:
The instructional materials required for this course are included in enrollment and will be available online.
Prerequisites:
There are no prerequisites to enroll in this course, however, you should be proficient in keyboarding, and have a basic understanding of a word-processing computer program (Microsoft Word is recommended). You also need to have a command of English grammar and punctuation. No payroll or office work experience is required.
Helene K. Liatsos is a consultant for small businesses, travel agencies, and home-based business startups with more than 25 years of experience. Her company Home Office Management Experts was awarded the 2004 Home-Based Business of the Year by the U.S. Small Business Administration. She is also a QuickBooks Certified Advisor and bookkeeper. She holds a Bachelor of Arts from Fairleigh Dickinson University.
1. Can I register for programs if I am an international student?
Yes, because ed2go programs are online you never have to actually travel to the school. Most schools offer telephone or online registration.
2. How long does it take to complete a program?
All of our programs are self-paced and open enrollment, so you can start them when you want and finish them at your own pace. Upon registering, you're given six months to complete this program.
3. Do I have to buy additional materials?
All the materials you'll need are included, and their cost will be covered by your tuition. ed2go will ship all materials ground service upon enrollment.
4. Can I get financial assistance?
ed2go courses are non-credit courses, so they do not qualify for federal aid. In some states, vocational rehab or workforce development boards will pay for qualified students to take our courses.
5. What happens when I complete the program?
Upon successful completion of the program, you will be awarded a certificate of completion.
6. Am I guaranteed a job?
ed2go programs will provide you with the skills you need to obtain an entry-level position in most cases. We don't provide direct job placement services, but our facilitators and career counselors will help you build your resume and are available to give advice on finding your first job. Facilitators will also be available to use as a professional reference upon completion of the program. Potential students should always do research on the job market in their area before registering.
7. Who will be my instructor?
Each student is paired up with a facilitator for one-on-one interaction. The facilitator will be available (via e-mail) to answer any questions you may have and to provide feedback on your performance. All of our facilitators are successful working professionals in the fields in which they teach.
8. What software or hardware do I need in order to take online programs and what are the system requirements?
In order to take our online programs, you must have access to a computer and the Internet. You can access the program contents from any Web-enabled computer. You don't have to use the same computer to log-in to the program every time. We recommend that you have a word-processing program (Microsoft Word is best) and the latest version of Internet Explorer.
9. Can I use a Mac?
Yes, you can use a Mac for this program.
10. How can I get more information about the program?
If you have questions that are not answered on our website, please feel free to contact us via LIVE chat (click the button toward the top of the page). If you are visiting us during non-business hours, please feel free to send us a question using the "Contact Us" form to the right. You may also call us at 1-855-520-6806
1-855-520-6806 FREE. We will answer your questions promptly.
11. When can I start the program?
Our programs are all open enrollment. You can register and start the program as soon as you are ready.
Please note: Once the program curriculum is accessed online or through submission of a material shipment confirmation, refunds cannot be issued.
12. What if I don't have enough time to complete my program within the time frame provided?
The time allotted to complete your program has been
calculated based on the number of hours for each program, so don't worry
too much about not completing in time. If, after a concerted effort,
you are still unable to complete, your Student Advisor will help you
work out a suitable completion date. Please note that a fee may be
charged for an extension.
13. How does this course address changing payroll laws?
This course is revised periodically to address federal wage and payroll laws. However, these laws vary at the state level. It is advised that you also understand your state's wage and payroll laws.
I enjoyed the flexibility to work around my schedule and knowing that the support was available should I need it.
- T.C., Central Oregon Community College
The timeliness of my facilitators responses was excellent! Everything was great.
- J.A., California State University, East Bay
The online course allowed me to complete the course in the convenience of my home. The facilitator and support were both helpful and timely with resolving inquiries and submitting test scores.
- A.R., Cuyahoga Community College
My instructor, Laurie Fagundes is very knowledgeable and has given me great support throughout the entire course. I am very satisfied with the whole thing.
- J.K., California State University, East Bay
Laura Fagundes was always available and was so timely in responding to my questions. I am appreciative of a facilitator that was so professional and helpful in explaining concepts when I needed the assistance.
- P.L., College of DuPage
I enjoyed learning! I was able to apply some of the things I had learned immediately. The course also challenged me to think outside of the box at different times as well.
- J.G., Cal Polytechnic State University
I found all aspects of the course to be enjoyable. I really got a good feel for the material and how it applied to real life. The method in which the portions on state taxation and payroll were delivered was particularly useful as it allowed me to investigate the payroll laws and tax laws for a state of my choosing which I would research throughout the remainder of the course (I chose my state of residence, California for the project).
- J.C., Cal State San Bernardino College of Extended Learning
I liked the fact that the course was self paced. Being a mom of three and a military spouse dealing with a deployment during this course, it really helped working at your own pace.
- A.D., Brunswick Community College
This experience was wonderful in every way; learning, facilitator, and the support that I received. The facilitator always demonstrated expertise and professional experience in the subject. The facilitator's responses to inquiries were timely and appropriate. Administration and support staff at Education To Go were accommodating. Thank you for making possible this online course. I think this online course has everything you need for an efficient and effective learning.
- Y.A., Texas A&M University