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The payroll book : a guide for small businesses and start-ups /

"With more than 50,000 businesses formed on average monthly, payroll is a topic that doesn't get the attention it deserves. For start-ups and small businesses, payroll is something they must get right. Payroll mistakes can be costly, ranging from lost revenue to serious tax issues that can...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Read, Charles (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken, New Jersey : John Wiley & Sons, Inc., [2020]
Temas:
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Tabla de Contenidos:
  • Cover
  • Title Page
  • Copyright
  • Contents
  • Preface
  • How to Use this Book
  • Icons Used
  • Part I Payroll Setup
  • Chapter 1 Business Entity
  • Corporation
  • Partnership
  • Sole Proprietorship
  • Limited Liability Company (LLC)
  • Chapter 2 Employees and Nonemployees
  • You
  • Family Members
  • Employees Versus Independent Contractors
  • Statutory Employees and Statutory Nonemployees
  • Children
  • Volunteers
  • Interns
  • Religious Workers
  • Chapter 3 Earnings
  • Salary
  • Executive Exemption
  • Administrative Exemption
  • Professional Exemption
  • Highly Compensated Employees
  • Additional Guidance
  • When an Employer May Make Deductions from Salary Payroll
  • Hourly Wage
  • Basic Provisions/Requirements
  • Piecework
  • Training Wage
  • Subminimum Wage Provisions
  • Other Payroll Categories
  • Chapter 4 Deductions
  • Voluntary Deductions
  • Involuntary Deductions
  • Pre-tax Deductions
  • Chapter 5 Taxes
  • Tax Numbers
  • Employee Taxes
  • Chapter 6 Tax Penalties
  • Chapter 7 Workweek, Pay Period, Payday
  • Workweek
  • Pay Frequency (Pay Period)
  • Payday
  • Chapter 8 The Law
  • Federal
  • FMLA (Family Medical Leave Act)
  • Affordable Care Act
  • New Hire Reporting
  • Labor Posters
  • Davis-Bacon and Walsh-Healy
  • The Equal Pay Act (EPA)
  • Part II Running a Payroll
  • Chapter 9 Collecting Time
  • Time Clocks
  • Timesheets
  • Salaried Employees' Time
  • Chapter 10 Calculating Payroll
  • Calculate Earnings Hourly
  • Overtime If a Staff Member Works Different Positions at Different Rates
  • Additions to Earnings
  • Reductions to Earnings
  • Chapter 11 Paying Your Employee
  • Method of Payment
  • Wages for Deceased Employees
  • Chapter 12 Taxes Depositing and Filing
  • Part III Additional Essential Components
  • Chapter 13 Record keeping
  • Internal Revenue Service
  • Department of Labor
  • Family and Medical Leave Act (If You Have 50 Employees or More)
  • Title VII of the Civil Rights Act of 1964 and the Americans with Disability Act of 1990
  • The Age Discrimination in Employment Act of 1967
  • The Immigration Reform and Control Act
  • Payroll and Direct Deposit Records in General
  • Employee Handbook/Policy Manual
  • Medical Insurance
  • Chapter 14 Workers' Compensation Insurance
  • What Is Workers' Compensation Insurance?
  • Monopolistic States versus Nonmonopolistic Workers' Comp States
  • Cost of Workers' Comp Coverage
  • Chapter 15 Payroll Security and Internal Controls
  • Manuals and Procedures
  • Who Are You Hiring?
  • Internal Controls
  • Disaster Recovery
  • Form 944
  • Chapter 16 US Citizens Abroad, Resident and Nonresident Aliens, and Illegal Aliens
  • Nonresident Alien Services Performed Outside the United States
  • Paying Nonresident Aliens Inside the United States
  • Exceptions to Mandatory Withholding of FIT on Nonresident Aliens
  • Paying Illegal Aliens
  • Chapter 17 Other Issues
  • Professional Employer Organization (PEO)
  • Human Resource Management or HR
  • Escheat
  • Technology/Outsourcing