, CONTENTS
Chapter 1: The Need for Payroll and Personnel Records
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Chapter 2: Computing Wages and Salaries
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Chapter 3: Social Security Taxes
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Chapter 4: Income Tax Withholding
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Chapter 5: Unemployment Compensation Taxes
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Chapter 6: Analyzing and Journalizing Payroll
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Chapter 7: Payroll Project
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,Chapter 1 tr
Which Law?
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1. K
2. H
3. B
4. F
5. I
6. J
7. A
8. D
9. G
10. C
11. E
12. L
Which Payroll Law?
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1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical?
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1. Answers will vary. Some concerns include data privacy and integrity in the software s
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witchover, tax and employee pay integrity on the new software, and employee pay met
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hods.
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request, claim
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ingConfidentiality. She could also discontinue active participation in the sorority. In a
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ny case,Karsyn must not consent to her sorority sister’s request for confidential infor
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mation.
Confidential Records tr
As the payroll clerk, your task is to protect the privacy and confidentiality of the information
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r youmaintain for the company. If a student group—
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or any personnel aside from the company’s payroll employees and officers—
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wishes to review confidential records, you should deny their request. If needed, you should
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refer the group to your department’s manager to discuss the matterin more depth. The laws
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tr that apply to this situation are the Privacy Act of 1974, U.S. Departmentof Health and Huma
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n Services Privacy Act 09-40-0006, Common-
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Law Privacy Act, Computer Fraud and Abuse Act, and potentially HIPAA.
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Large vs. Small tr tr
1. Large companies face issues with multiple departments, employee access to
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onlinepersonnel portals, employee data security, and timekeeping accuracy.
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2. For small companies, payroll processing will involve fewer employees than for lar
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ger companies. Smaller companies could maintain their payroll needs using com
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pany personnel because of the lower volume of transactions. Larger companies
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need to consider their available trained payroll accountants and other staff to det
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Chapter 1: The Need for Payroll and Personnel Records
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Chapter 2: Computing Wages and Salaries
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Chapter 3: Social Security Taxes
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Chapter 4: Income Tax Withholding
tr tr tr tr
Chapter 5: Unemployment Compensation Taxes
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Chapter 6: Analyzing and Journalizing Payroll
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Chapter 7: Payroll Project
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,Chapter 1 tr
Which Law?
tr
1. K
2. H
3. B
4. F
5. I
6. J
7. A
8. D
9. G
10. C
11. E
12. L
Which Payroll Law?
tr tr
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical?
tr
1. Answers will vary. Some concerns include data privacy and integrity in the software s
tr tr tr tr tr tr tr tr tr tr tr tr tr
witchover, tax and employee pay integrity on the new software, and employee pay met
tr tr tr tr tr tr tr tr tr tr tr tr tr
hods.
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request, claim
tr tr tr tr tr tr tr tr tr tr tr tr
ingConfidentiality. She could also discontinue active participation in the sorority. In a
rt tr tr tr tr tr tr tr tr tr tr tr
ny case,Karsyn must not consent to her sorority sister’s request for confidential infor
tr rt tr tr tr tr tr tr tr tr tr tr tr
mation.
Confidential Records tr
As the payroll clerk, your task is to protect the privacy and confidentiality of the information
tr tr tr tr tr tr tr tr tr tr tr tr tr tr tr t
r youmaintain for the company. If a student group—
rt tr tr tr tr tr tr tr
or any personnel aside from the company’s payroll employees and officers—
tr tr tr tr tr tr tr tr tr tr
wishes to review confidential records, you should deny their request. If needed, you should
tr tr tr tr tr tr tr tr tr tr tr tr tr tr
refer the group to your department’s manager to discuss the matterin more depth. The laws
tr tr tr tr tr tr tr tr tr tr rt tr tr tr tr
tr that apply to this situation are the Privacy Act of 1974, U.S. Departmentof Health and Huma
tr tr tr tr tr tr tr tr tr tr tr tr rt tr tr tr
n Services Privacy Act 09-40-0006, Common-
tr tr tr tr tr
Law Privacy Act, Computer Fraud and Abuse Act, and potentially HIPAA.
tr tr tr tr tr tr tr tr tr tr
Large vs. Small tr tr
1. Large companies face issues with multiple departments, employee access to
tr tr tr tr tr tr tr tr tr tr
onlinepersonnel portals, employee data security, and timekeeping accuracy.
rt tr tr tr tr tr tr tr
2. For small companies, payroll processing will involve fewer employees than for lar
tr tr tr tr tr tr tr tr tr tr tr
ger companies. Smaller companies could maintain their payroll needs using com
tr tr tr tr tr tr tr tr tr tr
pany personnel because of the lower volume of transactions. Larger companies
tr tr tr tr tr tr tr tr tr tr tr
need to consider their available trained payroll accountants and other staff to det
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