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...
Clasificación: | Libro Electrónico |
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Autor principal: | |
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