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