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Each of these courses has now been approved
by the APA for 8 RCH,
or 40 RCH for the entire series.
#1: Federal
Wage and Hour Law (ORGU 0018)
Gain knowledge of and skills in federal wage and hour
law as it pertains to payroll preparation. Learn what areas of payroll are
covered by federal wage and hour laws and which are not.
Learn how to properly calculate overtime and gross pay according to
federal requirements. Understand
what constitutes an employee and the difference between exempt and salaried
employees and how it reflects in calculating their pay. Understand what can be
deducted from an employee’s paycheck and what postings must be displayed to
prevent penalty assessments.
#2: State
Wage and Hour Law (ORGU 0019)
Gain knowledge of and skills in state wage and hour
law as it pertains to payroll preparation. Learn what areas of wage and hour law
are covered by state requirements and which are not. Understand when state law applies and when federal wage and
hour laws must be followed. Learn how to properly calculate overtime and gross
pay according to state requirements. Understand
when breaks and meal periods are required, how often an employee must be paid
and when termination checks must be issued. Understand what can be deducted from
an employee’s paycheck and what postings must be displayed to prevent penalty
assessments.
#3: Taxation
and Compensation (ORGU 0020)
Gain knowledge of and skills in federal and state
payroll taxation. Learn what taxes
are required to be withheld from the employee and which the employer pays
directly. Learn when taxes must be
deposited and reported and the methods available.
Understand how to research and determine multi-state taxation
requirements. Learn how to handle Form W-4 and what constitutes taxable and
nontaxable wages. Learn when wages
are considered supplemental and how pay periods effect taxation requirements.
#4: Fringe
Benefits, Compensation and Taxation (ORGU 0021)
Gain knowledge of and skills in understanding the
basics of fringe benefits, including law requirements, taxation and reporting.
Learn what methods are available for calculating the personal use of a company
vehicle and when relocation is taxable. Understand
how third party sick pay is reported and what taxes expatriates and nonresident
aliens are subject to.
#5: Payroll
Management and Year-end Reporting (ORGU 0022)
Gain knowledge of and skills in managing a payroll department.
Whether or not it is a large or small payroll department management is
the key to success. Learn how to
write department procedure manuals, handle IRS notices and research payroll
regulations using the Internet. Understand the regulations concerning
garnishments and what records to retain. Learn how to properly prepare for and
complete year-end including required year end memos and notices, Form W-2
submission and corrections, and Form 940 reporting.
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