, CONTENTS
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 5t
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 softwa
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re switchover, tax and employee pay integrity on the new software, and employee p
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ay methods.
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, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request, cl
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aimingConfidentiality. She could also discontinue active participation in the sorori
5
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ty. In any case,Karsyn must not consent to her sorority sister’s request for confide
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ntial information.
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Confidential Records 5t
As the payroll clerk, your task is to protect the privacy and confidentiality of the informa
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tion youmaintain 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 sho
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uld refer the group to your department’s manager to discuss the matterin more depth.
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The laws that apply to this situation are the Privacy Act of 1974, U.S. Departmentof Heal
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th and Human Services 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 5t 5t
1. Large companies face issues with multiple departments, employee access t
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o onlinepersonnel portals, employee data security, and timekeeping accura
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cy.
2. For small companies, payroll processing will involve fewer employees than for
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larger companies. Smaller companies could maintain their payroll needs usin
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g company personnel because of the lower volume of transactions. Larger co
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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 5t
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 softwa
5t 5t 5t 5t 5t 5t 5t 5t 5t 5t 5t 5t
re switchover, tax and employee pay integrity on the new software, and employee p
5t 5t 5t 5t 5t 5t 5t 5t 5t 5t 5t 5t 5t
ay methods.
5t
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request, cl
5t 5t 5t 5t 5t 5t 5t 5t 5t 5t 5t 5t
aimingConfidentiality. She could also discontinue active participation in the sorori
5
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ty. In any case,Karsyn must not consent to her sorority sister’s request for confide
5t 5t 5t 5
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ntial information.
5t
Confidential Records 5t
As the payroll clerk, your task is to protect the privacy and confidentiality of the informa
5t 5t 5t 5t 5t 5t 5t 5t 5t 5t 5t 5t 5t 5t 5t
tion youmaintain 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 sho
5t 5t 5t 5t 5t 5t 5t 5t 5t 5t 5t 5t 5t
uld refer the group to your department’s manager to discuss the matterin more depth.
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The laws that apply to this situation are the Privacy Act of 1974, U.S. Departmentof Heal
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th and Human Services 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 5t 5t
1. Large companies face issues with multiple departments, employee access t
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o onlinepersonnel portals, employee data security, and timekeeping accura
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cy.
2. For small companies, payroll processing will involve fewer employees than for
5t 5t 5t 5t 5t 5t 5t 5t 5t 5t 5
larger companies. Smaller companies could maintain their payroll needs usin
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g company personnel because of the lower volume of transactions. Larger co
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