➢ Chapter 1: The Need for Payroll and Personnel Records
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➢ Chapter 2: Computing Wages and Salaries
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➢ Chapter 3: Social Security Taxes
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➢ Chapter 4: Income Tax Withholding
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➢ Chapter 5: Unemployment Compensation Taxes
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➢ Chapter 6: Analyzing and Journalizing Payroll
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➢ Chapter 7: Payroll Project
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,Chapter 1 NK
Which Law?
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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?
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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?
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1. Answers will vary. Some concerns include data privacy and integrity in the software s
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witchover, tax and employee pay integrity on the new software, and employee pay metho
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ds.
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request, claimi
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ngConfidentiality. She could also discontinue active participation in the sorority. In any
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case,Karsyn must not consent to her sorority sister’s request for confidential informatio
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n.
Confidential Records NK
As the payroll clerk, your task is to protect the privacy and confidentiality of the information y
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oumaintain for the company. If a student group—
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or any personnel aside from the company’s payroll employees and officers—
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wishes to review confidential records, you should deny their request. If needed, you should re
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fer the group to your department’s manager to discuss the matterin more depth. The laws tha
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t apply to this situation are the Privacy Act of 1974, U.S. Departmentof Health and Human Se
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rvices Privacy Act 09-40-0006, Common-
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Law Privacy Act, Computer Fraud and Abuse Act, and potentially HIPAA.
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Large vs. Small NK NK
1. Large companies face issues with multiple departments, employee access to o
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nlinepersonnel portals, employee data security, and timekeeping accuracy.
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2. For small companies, payroll processing will involve fewer employees than for larg
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er companies. Smaller companies could maintain their payroll needs using compan
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y personnel because of the lower volume of transactions. Larger companies need t
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o consider their available trained payroll accountants and other staff to determine i
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f theycan reliably handle the volume of payroll needs in a timely and accurate man
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