Edition By Bernard J. Bieg, Bridget Stomberg,
Chapters
,Table Of Contents
• Chapter 1: the need for payroll and personnel records
• Chapter 2: computing wages and salaries
• Chapter 3: social security taxes
• Chapter 4: income tax withholding
• Chapter 5: unemployment compensation taxes
• Chapter 6: analyzing and journalizing payroll
• Chapter 7: payroll project
,Chapter 1
Whi ch law?
1. K
2. H
3. B
4. F
5. I
6. J
7. A
8. D
9. G
10. C
11. E
12. L
Whi ch payroll law?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s ethical?
1. Answers wi l l v ary . Some concerns include data privacy and integrity in the
Software switchover, tax and employee pay integrity on the new software, and employee
pay methods.
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request,
Claiming confidentiality. She could also discontinue active participation in the sorority. In
any case, karsyn must not consent to her sorority sister’s request for confidential
information.
Confidential records
As the payroll clerk, your tas k is to protect the privacy and confidentiality of the
information youmaintain for the company. If a s tudent group—or any
Personnel aside from the company’s payroll employees and officers—wishes
To review confidential records, you should deny thei r request. If needed, you should refer the
group to your department’s manager to discuss the matterin more depth. The l aws that
apply to thi s situation are the privacy act of 1974, u. S.
Departmentof heal th and human services privacy act 09-40-0006, common-law privacy act,
computer fraud and abus e act, and potentially hipaa.
Lar ge vs. Smal l
1. Lar ge companies face issues wi th multiple departments, employee access to
online personnel portals, employee data security, and timekeeping accuracy.
2. For small companies, payroll processing wi l l involve fewer employees than for l ar
ger companies. Smaller companies could maintain thei r