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