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