, 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 mt
Which Law?
mt
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 swi
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tchover, tax and employee pay integrity on the new software, and employee pay methods
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.
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request, claimin
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gConfidentiality. She could also discontinue active participation in the sorority. In any c
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ase,Karsyn must not consent to her sorority sister’s request for confidential information
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.
Confidential Records mt
As the payroll clerk, your task is to protect the privacy and confidentiality of the information yo
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umaintain 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 ref
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er the group to your department’s manager to discuss the matterin more depth. The laws that
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apply to this situation are the Privacy Act of 1974, U.S. Departmentof Health and Human Servi
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ces 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 mt mt
1. Large companies face issues with multiple departments, employee access to on
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linepersonnel 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 compa
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ny personnel because of the lower volume of transactions. Larger companies need
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to consider their available trained payroll accountants and other staff to determine
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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 mt
Which Law?
mt
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?
mt mt
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical?
mt
1. Answers will vary. Some concerns include data privacy and integrity in the software swi
mt mt mt mt mt mt mt mt mt mt mt mt mt
tchover, tax and employee pay integrity on the new software, and employee pay methods
mt mt mt mt mt mt mt mt mt mt mt mt mt
.
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request, claimin
mt mt mt mt mt mt mt mt mt mt mt mt
gConfidentiality. She could also discontinue active participation in the sorority. In any c
tm mt mt mt mt mt mt mt mt mt mt mt mt
ase,Karsyn must not consent to her sorority sister’s request for confidential information
tm mt mt mt mt mt mt mt mt mt mt mt
.
Confidential Records mt
As the payroll clerk, your task is to protect the privacy and confidentiality of the information yo
mt mt mt mt mt mt mt mt mt mt mt mt mt mt mt mt
umaintain 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 ref
mt mt mt mt mt mt mt mt mt mt mt mt mt mt
er the group to your department’s manager to discuss the matterin more depth. The laws that
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apply to this situation are the Privacy Act of 1974, U.S. Departmentof Health and Human Servi
mt mt mt mt mt mt mt mt mt mt mt tm mt mt mt mt
ces Privacy Act 09-40-0006, Common-
mt mt mt mt
Law Privacy Act, Computer Fraud and Abuse Act, and potentially HIPAA.
mt mt mt mt mt mt mt mt mt mt
Large vs. Small mt mt
1. Large companies face issues with multiple departments, employee access to on
mt mt mt mt mt mt mt mt mt mt
linepersonnel portals, employee data security, and timekeeping accuracy.
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2. For small companies, payroll processing will involve fewer employees than for larg
mt mt mt mt mt mt mt mt mt mt mt
er companies. Smaller companies could maintain their payroll needs using compa
mt mt mt mt mt mt mt mt mt mt
ny personnel because of the lower volume of transactions. Larger companies need
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to consider their available trained payroll accountants and other staff to determine
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