, TABLE OF CONTENTS
Chapter 1: the need for payroll and
personnel records
Chapter 2: computing wages and salaries
Chapter 3: social security taxes
Chapter 4: income tax withholding
Chapter 5: unemployment compensation
taxes
Chapter 6: analyzing and journalizing payroll
Chapter 7: payroll project
,Chapter 1
Which Law?
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?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical?
1. Answers Will Vary. Some Concerns Include Data Privacy And Integrity In The
Software Switchover, Tax And Employee Pay Integrity On The New Software, And
Employee Pay Methods.
, 2. Answers Will Vary. Karsyn Could Choose To Ignore Her Sorority Sister’s Request, Claiming
Confidentiality. She Could Also Discontinue Active Participation In The Sorority. In Any Case,
Karsyn Must Not Consent To Her Sorority Sister’s Request For Confidential Information.
Confidential Records
As The Payroll Clerk, Your Task Is To Protect The Privacy And Confidentiality Of The Information
Youmaintain For The Company. If A Student Group*Or Any Personnel Aside From The Company’s
Payroll Employees And Officers*Wishes To Review Confidential Records, You Should Deny Their
Request. If Needed, You Should Refer The Group To Your Department’s Manager To Discuss The
Matterin More Depth. The Laws That Apply To This Situation Are The Privacy Act Of 1974, U.S.
Departmentof Health And Human Services Privacy Act 09-40-0006, Common-Law Privacy Act,
Computer Fraud And Abuse Act, And Potentially HIPAA.
Large Vs. Small
1. Large Companies Face Issues With Multiple Departments, Employee Access To
Onlinepersonnel Portals, Employee Data Security, And Timekeeping Accuracy.
2. For Small Companies, Payroll Processing Will Involve Fewer Employees Than For
Larger Companies. Smaller Companies Could Maintain Their Payroll Needs Using
Company Personnel Because Of The Lower Volume Of Transactions. Larger
Companies Need To Consider Their Available Trained Payroll Accountants And Other Staff
To Determine If Theycan Reliably Handle The Volume Of Payroll Needs In A Timely And
Accurate Manner.
What Is The Difference?
Chapter 1: the need for payroll and
personnel records
Chapter 2: computing wages and salaries
Chapter 3: social security taxes
Chapter 4: income tax withholding
Chapter 5: unemployment compensation
taxes
Chapter 6: analyzing and journalizing payroll
Chapter 7: payroll project
,Chapter 1
Which Law?
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?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical?
1. Answers Will Vary. Some Concerns Include Data Privacy And Integrity In The
Software Switchover, Tax And Employee Pay Integrity On The New Software, And
Employee Pay Methods.
, 2. Answers Will Vary. Karsyn Could Choose To Ignore Her Sorority Sister’s Request, Claiming
Confidentiality. She Could Also Discontinue Active Participation In The Sorority. In Any Case,
Karsyn Must Not Consent To Her Sorority Sister’s Request For Confidential Information.
Confidential Records
As The Payroll Clerk, Your Task Is To Protect The Privacy And Confidentiality Of The Information
Youmaintain For The Company. If A Student Group*Or Any Personnel Aside From The Company’s
Payroll Employees And Officers*Wishes To Review Confidential Records, You Should Deny Their
Request. If Needed, You Should Refer The Group To Your Department’s Manager To Discuss The
Matterin More Depth. The Laws That Apply To This Situation Are The Privacy Act Of 1974, U.S.
Departmentof Health And Human Services Privacy Act 09-40-0006, Common-Law Privacy Act,
Computer Fraud And Abuse Act, And Potentially HIPAA.
Large Vs. Small
1. Large Companies Face Issues With Multiple Departments, Employee Access To
Onlinepersonnel Portals, Employee Data Security, And Timekeeping Accuracy.
2. For Small Companies, Payroll Processing Will Involve Fewer Employees Than For
Larger Companies. Smaller Companies Could Maintain Their Payroll Needs Using
Company Personnel Because Of The Lower Volume Of Transactions. Larger
Companies Need To Consider Their Available Trained Payroll Accountants And Other Staff
To Determine If Theycan Reliably Handle The Volume Of Payroll Needs In A Timely And
Accurate Manner.
What Is The Difference?
