➢ Chapter1:TheNeedforPayrollandPersonnelRecords
➢ Chapter2:ComputingWagesandSalaries
➢ Chapter3:SocialSecurityTaxes
➢ Chapter4:IncomeTaxWithholding
➢ Chapter5:UnemploymentCompensationTaxes
➢ Chapter6:AnalyzingandJournalizingPayroll
➢ Chapter7:PayrollProject
,Chapter1
WhichLaw? m
1. Km m
2. Hm m
3. Bm m
4. Fm m
5. Im m
6. Jm m
7. Am m
8. Dm m
9. Gm m
10. C m
11. E m
12. L m
WhichPayrollLaw?
m m
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’sEthical? m
1. Answers will vary. Some concerns includeIdata privacy and integrity in thesoftware sw
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itchover,taxIand employee payintegrityon the newsoftware, and employeepaymetho ds.
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, 2. Answers will vary. Karsyn could choose to ignore hersororitysister’s request, claimi
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ngConfidentiality. She could also discontinue active participation in the sorority. In an y
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case,KarsynmustnotconsentItoherIsororitysister’srequestforIconfidentialinforma tion.
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ConfidentialRecords m
Asthepayrollclerk,yourtaskistoprotecttheprivacyandconfidentialityoftheinformationy oumaintain for
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the company. If a student group—
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oranyIpersonnelasideIfromthecompany’spayrollemployeesandofficers—
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wishes to review confidential records, you should deny their request. If needed, you should r efer
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the group to yourdepartment’s managerto discuss the matterin more depth. The laws t hat
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applyIto thissituation are the Privacy Act of 1974, U.S. Department of Health and Human Services
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m Privacy Act 09-40-0006, Common-
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LawPrivacyAct,ComputerIFraudandAbuseAct,andpotentiallyHIPAA.
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Largevs.Small m m
1. Large companies face issues with multiple departments, employeeaccess to o
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nlinepersonnel portals, employee data security, and timekeepingaccuracy.
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2. For small companies, payroll processing will involve fewer employees than for lar ger
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companies. Smaller companies could maintain their payroll needs using com pany
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personnel because of the lower volumeof transactions. Larger companies n eed to
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considertheiravailabletrainedpayrollaccountantsandotherstafftodeter
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