{"product_id":"the-payroll-book-9781119704430","title":"The Payroll Book","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cb\u003ePreface ix\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHow to Use this Book ix\u003c\/p\u003e \u003cp\u003eIcons Used x\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart I: Payroll Setup\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1: Business Entity 3\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCorporation 3\u003c\/p\u003e \u003cp\u003ePartnership 5\u003c\/p\u003e \u003cp\u003eSole Proprietorship 6\u003c\/p\u003e \u003cp\u003eLimited Liability Company (LLC) 7\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2: Employees and Nonemployees 9\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eYou 9\u003c\/p\u003e \u003cp\u003eFamily Members 9\u003c\/p\u003e \u003cp\u003eEmployees Versus Independent Contractors 12\u003c\/p\u003e \u003cp\u003eStatutory Employees and Statutory Nonemployees 19\u003c\/p\u003e \u003cp\u003eChildren 21\u003c\/p\u003e \u003cp\u003eVolunteers 21\u003c\/p\u003e \u003cp\u003eInterns 22\u003c\/p\u003e \u003cp\u003eReligious Workers 24\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3: Earnings 25\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSalary 25\u003c\/p\u003e \u003cp\u003eExecutive Exemption 33\u003c\/p\u003e \u003cp\u003eAdministrative Exemption 33\u003c\/p\u003e \u003cp\u003eProfessional Exemption 34\u003c\/p\u003e \u003cp\u003eHighly Compensated Employees 36\u003c\/p\u003e \u003cp\u003eAdditional Guidance 37\u003c\/p\u003e \u003cp\u003eWhen an Employer May Make Deductions from Salary Payroll 37\u003c\/p\u003e \u003cp\u003eHourly Wage 38\u003c\/p\u003e \u003cp\u003eBasic Provisions\/Requirements 39\u003c\/p\u003e \u003cp\u003ePiecework 51\u003c\/p\u003e \u003cp\u003eTraining Wage 51\u003c\/p\u003e \u003cp\u003eSubminimum Wage Provisions 53\u003c\/p\u003e \u003cp\u003eOther Payroll Categories 54\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4: Deductions 63\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eVoluntary Deductions 63\u003c\/p\u003e \u003cp\u003eInvoluntary Deductions 68\u003c\/p\u003e \u003cp\u003ePre-tax Deductions 87\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5: Taxes 95\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTax Numbers 96\u003c\/p\u003e \u003cp\u003eEmployee Taxes 97\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6: Tax Penalties 123\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7: Workweek, Pay Period, Payday 129\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWorkweek 129\u003c\/p\u003e \u003cp\u003ePay Frequency (Pay Period) 130\u003c\/p\u003e \u003cp\u003ePayday 131\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8: The Law 133\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFederal 133\u003c\/p\u003e \u003cp\u003eFMLA (Family Medical Leave Act) 140\u003c\/p\u003e \u003cp\u003eAffordable Care Act 145\u003c\/p\u003e \u003cp\u003eNew Hire Reporting 146\u003c\/p\u003e \u003cp\u003eLabor Posters 151\u003c\/p\u003e \u003cp\u003eDavis-Bacon and Walsh-Healy 155\u003c\/p\u003e \u003cp\u003eThe Equal Pay Act (EPA) 156\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart II: Running a Payroll\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9: Collecting Time 161\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTime Clocks 161\u003c\/p\u003e \u003cp\u003eTimesheets 165\u003c\/p\u003e \u003cp\u003eSalaried Employees’ Time 165\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10: Calculating Payroll 167\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCalculate Earnings Hourly 167\u003c\/p\u003e \u003cp\u003eOvertime If a Staff Member Works Different Positions at Different Rates 169\u003c\/p\u003e \u003cp\u003eAdditions to Earnings 170\u003c\/p\u003e \u003cp\u003eReductions to Earnings 171\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11: Paying Your Employee 177\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eMethod of Payment 177\u003c\/p\u003e \u003cp\u003eWages for Deceased Employees 184\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12: Taxes Depositing and Filing 187\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart III: Additional Essential Components\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13: Record keeping 191\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInternal Revenue Service 192\u003c\/p\u003e \u003cp\u003eDepartment of Labor 192\u003c\/p\u003e \u003cp\u003eFamily and Medical Leave Act (If You Have 50 Employees or More) 193\u003c\/p\u003e \u003cp\u003eTitle VII of the Civil Rights Act of 1964 and the Americans with Disability Act of 1990 193\u003c\/p\u003e \u003cp\u003eThe Age Discrimination in Employment Act of 1967 194\u003c\/p\u003e \u003cp\u003eThe Immigration Reform and Control Act 194\u003c\/p\u003e \u003cp\u003ePayroll and Direct Deposit Records in General 195\u003c\/p\u003e \u003cp\u003eEmployee Handbook\/Policy Manual 195\u003c\/p\u003e \u003cp\u003eMedical Insurance 195\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14: Workers’ Compensation Insurance 197\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat is Workers’ Compensation Insurance? 197\u003c\/p\u003e \u003cp\u003eMonopolistic States versus Nonmonopolistic Workers’ Comp States 200\u003c\/p\u003e \u003cp\u003eCost of Workers’ Comp Coverage 200\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 15: Payroll Security and Internal Controls 207\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eManuals and Procedures 207\u003c\/p\u003e \u003cp\u003eWho Are You Hiring? 209\u003c\/p\u003e \u003cp\u003eInternal Controls 219\u003c\/p\u003e \u003cp\u003eDisaster Recovery 221\u003c\/p\u003e \u003cp\u003eForm 944 222\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 16: US Citizens Abroad, Resident and Nonresident Aliens, and Illegal Aliens 223\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eNonresident Alien Services Performed Outside the United States 224\u003c\/p\u003e \u003cp\u003ePaying Nonresident Aliens Inside the United States 224\u003c\/p\u003e \u003cp\u003eExceptions to Mandatory Withholding of FIT on Nonresident Aliens 226\u003c\/p\u003e \u003cp\u003ePaying Illegal Aliens 226\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 17: Other Issues 231\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eProfessional Employer Organization (PEO) 231\u003c\/p\u003e \u003cp\u003eHuman Resource Management or HR 235\u003c\/p\u003e \u003cp\u003eEscheat 235\u003c\/p\u003e \u003cp\u003eTechnology\/Outsourcing 237\u003c\/p\u003e \u003cp\u003eFederal Laws Based on the Number of Employees 238\u003c\/p\u003e \u003cp\u003eThe Employee Handbook\/Policy Manual 242\u003c\/p\u003e \u003cp\u003eConclusion 251\u003c\/p\u003e \u003cp\u003eAppendix: Payroll Tax Calender 253\u003c\/p\u003e \u003cp\u003eGlossary 255\u003c\/p\u003e \u003cp\u003eIndex 285\u003c\/p\u003e \u003cp\u003e \u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default 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