Chapter1:TheNeedforPayrollandPersonnelRecords
Chapter2:ComputingWagesandSalaries
Chapter3:SocialSecurityTaxes
Chapter4:IncomeTaxWithholding
Chapter5:UnemploymentCompensationTaxes
Chapter6:AnalyzingandJournalizingPayroll
Chapter7:PayrollProject
,Chapter1
WhichLaw? B
1. KB B
2. HB B
3. BB B
4. FB B
5. IB B
6. JB B
7. AB B
8. DB B
9. GB B
10. C B
11. E B
12. L B
WhichPayrollLaw?B B
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’sEthical? B
1. Answerswillvary.SomeconcernsincludeIdataprivacyandintegrityIintheIsoftwaresw
B B B B B B B B B B
itchover,taxIandemployeepayintegrityonthenewIsoftware,andemployeepaymetho ds.
B B B B B B B B B B
, 2. Answers will vary. Karsyn could choose to ignore herIsororityIsister’s request, claimi
B B B B B B B B B B
ngConfidentiality. She could also discontinue active participation in the sorority. In an
B B B B B B B B B B B B
y case,Karsyn must not consentIto herIsororitysister’s request forIconfidential informa
B B B B B B B B B
tion.
B
ConfidentialRecords B
AstheIpayrollclerk,yourItaskIistoIprotectItheprivacyandconfidentialityofItheinformationy
B B B B B B B B B B
B oumaintainforIthecompany.Ifastudentgroup— B B B B B B
oranyIpersonnelasideIfromthecompany’spayrollemployeesandofficers—
B B B B B B B B
wishes to review confidential records, you should deny their request. If needed, you should r
B B B B B B B B B B B B B B
efer the group to yourdepartment’s managerto discuss the matterin more depth. The laws t hat
B B B B B B B B B B B B B B B
applyIto thisIsituation are the PrivacyIActIof 1974, U.S. DepartmentIofIHealth and Human
B B B B B B B B B B
ServicesPrivacyAct09-40-0006,Common-
B B B B B
LawIPrivacyAct,ComputerIFraudandAbuseAct,andpotentiallyHIPAA.B B B B B B B B
Largevs.Small B B
1. Large companies face issues with multiple departments, employeeaccess to o
B B B B B B B B B
nlinepersonnelportals,employeedatasecurity, andtimekeepingaccuracy.
B B B B B B B
2. For small companies, payroll processing will involve fewer employees than for lar
B B B B B B B B B B B
gercompanies.Smallercompaniescouldmaintaintheirpayrollneedsusingcom pany
B B B B B B B B B B B B
personnel because of the lower volumeIof transactions. Larger companies n
B B B B B B B B B B
eedtoconsidertheiravailabletrainedpayrollaccountantsandotherstafftodeter
B B B B B B B B B B B B B