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