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    1. Ekonomi och Ledarskap
    2. Företagsekonomi
    3. Organisation och ägarskap

    Payroll Book

    A Guide for Small Businesses and Startups

    AvCharles Read

    Häftad, Engelska, 2020

    223 kr

    Beställningsvara. Skickas inom 5-8 vardagar. Fri frakt över 249 kr.

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    E-bok

    281 kr

    E-bok

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    Beskrivning

    The Payroll Book is the only book that demystifies payroll with clear, concise, and real-world examples on how to tackle the process. "The Payroll Book will be a valuable resource for the small business owner as well as for the entrepreneur planning a new venture. Thorough, well-organized, and thoughtfully written, this practical guide is an essential tool for managing the payroll process."—Marilyn K. Wiley, Dean, College of Business, University of North Texas "Failing to comply with the withholding, tax remittance, and report filing requirements in handling business payroll carries a high cost. Charles' book will guide entrepreneurs through the minefields of payroll processing and reporting in language that business owners can understand. Whether you already own or are planning to start your own business, The Payroll Book is an essential tool."—James A. Smith, Past President and Chairman, Texas Society of CPAs "If accounting is something you have not paid keen attention to in your startup, then this book can demystify the whole thing for you and then some! Logically set-up and highly practical in its approach! I highly recommend this book for any startup, entrepreneur, and, frankly, anyone thinking about starting a business. That said, if you already started a business it's just as important—this is a must-read!"—Hubert Zajicek, CEO, Co-founder and Partner, Health Wildcatters "Wow! This is the most comprehensive book of its kind. I have worked in payroll for over 25 years, and I would recommend this book as a reference to anyone who has a hand in payroll. From the novice just entering the field to the seasoned veteran, there is something in this book for everyone."—Romeo Chicco, President, PayMaster

    Produktinformation

    • Utgivningsdatum:2020-09-21
    • Mått:152 x 226 x 28 mm
    • Vikt:386 g
    • Format:Häftad
    • Språk:Engelska
    • Antal sidor:320
    • Förlag:John Wiley & Sons Inc
    • ISBN:9781119704430

    Utforska kategorier

    • Organisation och ägarskap inom Ekonomi och Ledarskap
    • Redovisning inom Ekonomi och Ledarskap

    Mer om författaren

    CHARLES J. READ, CPA, has over 40 years of experience in the payroll industry and is the founder of Custom Payroll Associates and GetPayroll. He is a US Tax Court Practitioner, member of the IRS Advisory Council and a United States Marine Corp veteran.

    Innehållsförteckning

    • Preface ixHow to Use this Book ixIcons Used xPart I: Payroll SetupChapter 1: Business Entity 3Corporation 3Partnership 5Sole Proprietorship 6Limited Liability Company (LLC) 7Chapter 2: Employees and Nonemployees 9You 9Family Members 9Employees Versus Independent Contractors 12Statutory Employees and Statutory Nonemployees 19Children 21Volunteers 21Interns 22Religious Workers 24Chapter 3: Earnings 25Salary 25Executive Exemption 33Administrative Exemption 33Professional Exemption 34Highly Compensated Employees 36Additional Guidance 37When an Employer May Make Deductions from Salary Payroll 37Hourly Wage 38Basic Provisions/Requirements 39Piecework 51Training Wage 51Subminimum Wage Provisions 53Other Payroll Categories 54Chapter 4: Deductions 63Voluntary Deductions 63Involuntary Deductions 68Pre-tax Deductions 87Chapter 5: Taxes 95Tax Numbers 96Employee Taxes 97Chapter 6: Tax Penalties 123Chapter 7: Workweek, Pay Period, Payday 129Workweek 129Pay Frequency (Pay Period) 130Payday 131Chapter 8: The Law 133Federal 133FMLA (Family Medical Leave Act) 140Affordable Care Act 145New Hire Reporting 146Labor Posters 151Davis-Bacon and Walsh-Healy 155The Equal Pay Act (EPA) 156Part II: Running a PayrollChapter 9: Collecting Time 161Time Clocks 161Timesheets 165Salaried Employees’ Time 165Chapter 10: Calculating Payroll 167Calculate Earnings Hourly 167Overtime If a Staff Member Works Different Positions at Different Rates 169Additions to Earnings 170Reductions to Earnings 171Chapter 11: Paying Your Employee 177Method of Payment 177Wages for Deceased Employees 184Chapter 12: Taxes Depositing and Filing 187Part III: Additional Essential ComponentsChapter 13: Record keeping 191Internal Revenue Service 192Department of Labor 192Family and Medical Leave Act (If You Have 50 Employees or More) 193Title VII of the Civil Rights Act of 1964 and the Americans with Disability Act of 1990 193The Age Discrimination in Employment Act of 1967 194The Immigration Reform and Control Act 194Payroll and Direct Deposit Records in General 195Employee Handbook/Policy Manual 195Medical Insurance 195Chapter 14: Workers’ Compensation Insurance 197What is Workers’ Compensation Insurance? 197Monopolistic States versus Nonmonopolistic Workers’ Comp States 200Cost of Workers’ Comp Coverage 200Chapter 15: Payroll Security and Internal Controls 207Manuals and Procedures 207Who Are You Hiring? 209Internal Controls 219Disaster Recovery 221Form 944 222Chapter 16: US Citizens Abroad, Resident and Nonresident Aliens, and Illegal Aliens 223Nonresident Alien Services Performed Outside the United States 224Paying Nonresident Aliens Inside the United States 224Exceptions to Mandatory Withholding of FIT on Nonresident Aliens 226Paying Illegal Aliens 226Chapter 17: Other Issues 231Professional Employer Organization (PEO) 231Human Resource Management or HR 235Escheat 235Technology/Outsourcing 237Federal Laws Based on the Number of Employees 238The Employee Handbook/Policy Manual 242Conclusion 251Appendix: Payroll Tax Calender 253Glossary 255Index 285