, CONTENTS
Chapter 1: The Need for Payroll and Personnel Records
pc pc pc pc pc pc pc pc
Chapter 2: Computing Wages and Salaries
pc pc pc pc pc
Chapter 3: Social Security Taxes
pc pc pc pc
Chapter 4: Income Tax Withholding
pc pc pc pc
Chapter 5: Unemployment Compensation Taxes
pc pc pc pc
Chapter 6: Analyzing and Journalizing Payroll
pc pc pc pc pc
Chapter 7: Payroll Project
pc pc pc
,Chapter 1 pc
Which Law? pc
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?
pc pc
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical? pc
1. Answers will vary. Some concerns include data privacy and integrity in the softw
pc pc pc pc pc pc pc pc pc pc pc pc
are switchover, tax and employee pay integrity on the new software, and employe
pc pc pc pc pc pc pc pc pc pc pc pc
e pay methods.
pc pc
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request,
pc pc pc pc pc pc pc pc pc pc pc pc
claimingConfidentiality. She could also discontinue active participation in the sor
cp pc pc pc pc pc pc pc pc pc
ority. In any case,Karsyn must not consent to her sorority sister’s request for con
pc pc pc cp pc pc pc pc pc pc pc pc pc pc
fidential information. pc
Confidential Records pc
As the payroll clerk, your task is to protect the privacy and confidentiality of the infor
pc pc pc pc pc pc pc pc pc pc pc pc pc pc pc
mation youmaintain for the company. If a student group—
pc cp pc pc pc pc pc pc pc
or any personnel aside from the company’s payroll employees and officers—
pc pc pc pc pc pc pc pc pc pc
wishes to review confidential records, you should deny their request. If needed, you sh
pc pc pc pc pc pc pc pc pc pc pc pc pc
ould refer the group to your department’s manager to discuss the matterin more dept
pc pc pc pc pc pc pc pc pc pc pc cp pc pc
h. The laws that apply to this situation are the Privacy Act of 1974, U.S. Departmentof
pc pc pc pc pc pc pc pc pc pc pc pc pc pc pc cp pc
Health and Human Services Privacy Act 09-40-0006, Common-
pc pc pc pc pc pc pc
Law Privacy Act, Computer Fraud and Abuse Act, and potentially HIPAA.
pc pc pc pc pc pc pc pc pc pc
Large vs. Small
pc pc
1. Large companies face issues with multiple departments, employee access
pc pc pc pc pc pc pc pc pc
to onlinepersonnel portals, employee data security, and timekeeping accu
pc cp pc pc pc pc pc pc pc
racy.
2. For small companies, payroll processing will involve fewer employees than f
pc pc pc pc pc pc pc pc pc pc
or larger companies. Smaller companies could maintain their payroll needs u
pc pc pc pc pc pc pc pc pc pc
sing company personnel because of the lower volume of transactions. Large
pc pc pc pc pc pc pc pc pc pc
Chapter 1: The Need for Payroll and Personnel Records
pc pc pc pc pc pc pc pc
Chapter 2: Computing Wages and Salaries
pc pc pc pc pc
Chapter 3: Social Security Taxes
pc pc pc pc
Chapter 4: Income Tax Withholding
pc pc pc pc
Chapter 5: Unemployment Compensation Taxes
pc pc pc pc
Chapter 6: Analyzing and Journalizing Payroll
pc pc pc pc pc
Chapter 7: Payroll Project
pc pc pc
,Chapter 1 pc
Which Law? pc
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?
pc pc
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical? pc
1. Answers will vary. Some concerns include data privacy and integrity in the softw
pc pc pc pc pc pc pc pc pc pc pc pc
are switchover, tax and employee pay integrity on the new software, and employe
pc pc pc pc pc pc pc pc pc pc pc pc
e pay methods.
pc pc
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request,
pc pc pc pc pc pc pc pc pc pc pc pc
claimingConfidentiality. She could also discontinue active participation in the sor
cp pc pc pc pc pc pc pc pc pc
ority. In any case,Karsyn must not consent to her sorority sister’s request for con
pc pc pc cp pc pc pc pc pc pc pc pc pc pc
fidential information. pc
Confidential Records pc
As the payroll clerk, your task is to protect the privacy and confidentiality of the infor
pc pc pc pc pc pc pc pc pc pc pc pc pc pc pc
mation youmaintain for the company. If a student group—
pc cp pc pc pc pc pc pc pc
or any personnel aside from the company’s payroll employees and officers—
pc pc pc pc pc pc pc pc pc pc
wishes to review confidential records, you should deny their request. If needed, you sh
pc pc pc pc pc pc pc pc pc pc pc pc pc
ould refer the group to your department’s manager to discuss the matterin more dept
pc pc pc pc pc pc pc pc pc pc pc cp pc pc
h. The laws that apply to this situation are the Privacy Act of 1974, U.S. Departmentof
pc pc pc pc pc pc pc pc pc pc pc pc pc pc pc cp pc
Health and Human Services Privacy Act 09-40-0006, Common-
pc pc pc pc pc pc pc
Law Privacy Act, Computer Fraud and Abuse Act, and potentially HIPAA.
pc pc pc pc pc pc pc pc pc pc
Large vs. Small
pc pc
1. Large companies face issues with multiple departments, employee access
pc pc pc pc pc pc pc pc pc
to onlinepersonnel portals, employee data security, and timekeeping accu
pc cp pc pc pc pc pc pc pc
racy.
2. For small companies, payroll processing will involve fewer employees than f
pc pc pc pc pc pc pc pc pc pc
or larger companies. Smaller companies could maintain their payroll needs u
pc pc pc pc pc pc pc pc pc pc
sing company personnel because of the lower volume of transactions. Large
pc pc pc pc pc pc pc pc pc pc