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, CONTENTS
Chapter1:TheNeedforPayrollandPersonnelRecords
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Chapter2:ComputingWagesandSalaries
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Chapter3:SocialSecurityTaxes
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Chapter4:IncomeTaxWithholding
s s s s
Chapter5:UnemploymentCompensationTaxes
s s s s
Chapter6:AnalyzingandJournalizingPayroll
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Chapter7:PayrollProject
s s s
,Chapter1 s
Which Law? ss
1. K s s s s
2. H s s s s
3. B s s s s
4. F s s s s
5. I s s s s
6. J s s s s
7. A s s s s
8. D s s s s
9. G s s s s
10. C ss
11. E ss
12. L ss
Which Payroll Law? ss ss
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical? ss
1. Answers will vary. Some concerns include data privacy and integrity in the
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ss software switchover, tax and employee pay integrity on the new software, and
ss ss ss ss ss ss ss ss ss ss ss
ss employee pay methods. ss ss
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request,
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ss claiming Confidentiality. She could also discontinue active participation in the
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ss sorority. In any case, Karsyn must not consent to her sorority sister’s request for
ss ss ss ss ss ss ss ss ss ss ss ss ss
ss confidential information. ss
Confidential Records ss
As the payroll clerk, your task is to protect the privacy and confidentiality of the
ss ss ss ss ss ss ss ss ss ss ss ss ss ss
ss information youmaintain for the company. If a student group—or any personnel aside
ss ss ss ss ss ss ss ss ss ss ss
ss from the company’s payroll employees and officers—wishes to review confidential
ss ss ss ss ss ss ss ss ss
ss records, you should deny their request. If needed, you should refer the group to your
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ss department’s manager to discuss the matterin more depth. The laws that apply to this
ss ss ss ss ss ss ss ss ss ss ss ss ss
ss situation are the Privacy Act of 1974, U.S. Department of Health and Human Services
ss ss ss ss ss ss ss ss x ss ss ss ss
ss Privacy Act 09-40-0006, Common-Law Privacy Act, Computer Fraud and Abuse Act,
ss ss ss ss ss ss ss ss ss ss
ss and potentially HIPAA.
ss ss
Large vs. Small ss ss
1. Large companies face issues with multiple departments, employee access
ss ss ss ss ss ss ss ss
ss to onlinepersonnel portals, employee data security, and timekeeping
ss x ss ss ss ss ss ss
ss accuracy.
2. For small companies, payroll processing will involve fewer employees than for
ss ss ss ss ss ss ss ss ss ss
ss larger companies. Smaller companies could maintain their payroll needs
ss ss ss ss ss ss ss ss
s s using company personnel because of the lower volume of transactions.
ss ss ss ss ss ss ss ss ss
, CONTENTS
Chapter1:TheNeedforPayrollandPersonnelRecords
s s s s s s s s
Chapter2:ComputingWagesandSalaries
s s s s s
Chapter3:SocialSecurityTaxes
s s s s
Chapter4:IncomeTaxWithholding
s s s s
Chapter5:UnemploymentCompensationTaxes
s s s s
Chapter6:AnalyzingandJournalizingPayroll
s s s s s
Chapter7:PayrollProject
s s s
,Chapter1 s
Which Law? ss
1. K s s s s
2. H s s s s
3. B s s s s
4. F s s s s
5. I s s s s
6. J s s s s
7. A s s s s
8. D s s s s
9. G s s s s
10. C ss
11. E ss
12. L ss
Which Payroll Law? ss ss
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical? ss
1. Answers will vary. Some concerns include data privacy and integrity in the
ss ss ss ss ss ss ss ss ss ss ss
ss software switchover, tax and employee pay integrity on the new software, and
ss ss ss ss ss ss ss ss ss ss ss
ss employee pay methods. ss ss
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request,
ss ss ss ss ss ss ss ss ss ss ss
ss claiming Confidentiality. She could also discontinue active participation in the
ss ss ss ss ss ss ss ss ss
ss sorority. In any case, Karsyn must not consent to her sorority sister’s request for
ss ss ss ss ss ss ss ss ss ss ss ss ss
ss confidential information. ss
Confidential Records ss
As the payroll clerk, your task is to protect the privacy and confidentiality of the
ss ss ss ss ss ss ss ss ss ss ss ss ss ss
ss information youmaintain for the company. If a student group—or any personnel aside
ss ss ss ss ss ss ss ss ss ss ss
ss from the company’s payroll employees and officers—wishes to review confidential
ss ss ss ss ss ss ss ss ss
ss records, you should deny their request. If needed, you should refer the group to your
ss ss ss ss ss ss ss ss ss ss ss ss ss ss
ss department’s manager to discuss the matterin more depth. The laws that apply to this
ss ss ss ss ss ss ss ss ss ss ss ss ss
ss situation are the Privacy Act of 1974, U.S. Department of Health and Human Services
ss ss ss ss ss ss ss ss x ss ss ss ss
ss Privacy Act 09-40-0006, Common-Law Privacy Act, Computer Fraud and Abuse Act,
ss ss ss ss ss ss ss ss ss ss
ss and potentially HIPAA.
ss ss
Large vs. Small ss ss
1. Large companies face issues with multiple departments, employee access
ss ss ss ss ss ss ss ss
ss to onlinepersonnel portals, employee data security, and timekeeping
ss x ss ss ss ss ss ss
ss accuracy.
2. For small companies, payroll processing will involve fewer employees than for
ss ss ss ss ss ss ss ss ss ss
ss larger companies. Smaller companies could maintain their payroll needs
ss ss ss ss ss ss ss ss
s s using company personnel because of the lower volume of transactions.
ss ss ss ss ss ss ss ss ss