The objective of this program is to instruct the payroll professional in all facets of payroll from the basics of What are wages? to the intricate complexity of fringe benefits taxation and garnishments. Depending on the current experience of the student, its objective is to teach the solid skills and knowledge of payroll rules and regulations to the beginner and to increase or refresh the skills of the more experienced student.
Courses can be taken in any order. Upon completion of each course, students earn a Certificate of Completion, 0.8 CEUs and 8.0 RCHs.
- ORGU 0018: Federal Wage and Hour Law
- Gain knowledge of and skills in federal wage and hour law as it pertains to payroll preparation. Learn what areas of payroll are covered by federal wage and hour laws and which are not. Learn how to properly calculate overtime and gross pay according to federal requirements. Understand what constitutes an employee and the difference between exempt and salaried employees and how it reflects in calculating their pay. Understand what can be deducted from an employee’s paycheck and what postings must be displayed to prevent penalty assessments.
- ORGU 0019: State Wage and Hour Law
- Gain knowledge of and skills in state wage and hour law as it pertains to payroll preparation. Learn what areas of wage and hour law are covered by state requirements and which are not. Understand when state law applies and when federal wage and hour laws must be followed. Learn how to properly calculate overtime and gross pay according to state requirements. Understand when breaks and meal periods are required, how often an employee must be paid and when termination checks must be issued. Understand what can be deducted from an employee's paycheck and what postings must be displayed to prevent penalty assessments.
- ORGU 0020: Taxation and Compensation
- Gain knowledge of and skills in federal and state payroll taxation. Learn what taxes are required to be withheld from the employee and which the employer pays directly. Learn when taxes must be deposited and reported and the methods available. Understand how to research and determine multi-state taxation requirements. Learn how to handle Form W-4 and what constitutes taxable and nontaxable wages. Learn when wages are considered supplemental and how pay periods effect taxation requirements.
- ORGU 0021: Fringe Benefits, Compensation and Taxation
- Gain knowledge of and skills in understanding the basics of fringe benefits, including law requirements, taxation and reporting. Learn what methods are available for calculating the personal use of a company vehicle and when relocation is taxable. Understand how third party sick pay is reported and what taxes expatriates and nonresident aliens are subject to.
- ORGU 0022: Payroll Management and Year-end Reporting
- Gain knowledge of and skills in managing a payroll department. Management is the key to success, regardless of the size of your payroll department. Learn how to write department procedure manuals, handle IRS notices and research payroll regulations using the Internet. Understand the regulations concerning garnishments and what records to retain. Learn how to properly prepare for and complete year-end including required year end memos and notices, Form W-2 submission and corrections, and Form 940 reporting
The American Payroll Association has approved these programs, course codes 12BDU1201- 12BDU1205, each for 8 Recertification Credit Hours (RCH).