Payroll Answer Book, 2010 Edition

Overview

Payroll Answer Book gives payroll professionals guidance on what steps they need to take to comply with the laws and regulations governing payroll. From both a legal and practical standpoint, broad and deep coverage is given to the payroll implications of the wage and hour law and how to handle the federal employment taxation of benefits offered to employees.

Detailed information is provided on computing and paying payroll taxes, how to handle garnishments and other deductions, ...

See more details below
Available through our Marketplace sellers.
Other sellers (Hardcover)
  • All (2) from $64.46   
  • New (1) from $64.46   
  • Used (1) from $94.37   
Close
Sort by
Page 1 of 1
Showing All
Note: Marketplace items are not eligible for any BN.com coupons and promotions
$64.46
Seller since 2010

Feedback rating:

(2312)

Condition:

New — never opened or used in original packaging.

Like New — packaging may have been opened. A "Like New" item is suitable to give as a gift.

Very Good — may have minor signs of wear on packaging but item works perfectly and has no damage.

Good — item is in good condition but packaging may have signs of shelf wear/aging or torn packaging. All specific defects should be noted in the Comments section associated with each item.

Acceptable — item is in working order but may show signs of wear such as scratches or torn packaging. All specific defects should be noted in the Comments section associated with each item.

Used — An item that has been opened and may show signs of wear. All specific defects should be noted in the Comments section associated with each item.

Refurbished — A used item that has been renewed or updated and verified to be in proper working condition. Not necessarily completed by the original manufacturer.

New
New We ship daily Monday-Friday!

Ships from: Powder Springs, GA

Usually ships in 1-2 business days

  • Canadian
  • Standard, 48 States
  • Standard (AK, HI)
  • Express, 48 States
  • Express (AK, HI)
Page 1 of 1
Showing All
Close
Sort by
Sending request ...

Overview

Payroll Answer Book gives payroll professionals guidance on what steps they need to take to comply with the laws and regulations governing payroll. From both a legal and practical standpoint, broad and deep coverage is given to the payroll implications of the wage and hour law and how to handle the federal employment taxation of benefits offered to employees.

Detailed information is provided on computing and paying payroll taxes, how to handle garnishments and other deductions, how to determine whether workers are employees or independent contractors, what records must be kept, what the benefits and disadvantages of direct deposit of employees' wages are, how to treat sick pay, how to handle a merger or acquisition, or what to ask when employees work abroad. In addition to answering the full range of payroll questions, the Payroll Answer Book contains abundant examples that illustrate necessary calculations.

The 2009 Edition of Payroll Answer Book brings the payroll professional up to date on the latest federal law and regulatory changes. Highlights include:

  • How the American Recovery and Reinvestment Act of 2009 (the stimulus package) affects Payroll for 2009
  • Planning opportunities in a merger and acquisition situation to avoid costly pitfalls and to take advantage of favorable elections where allowed
  • Explanation of new Form 941-X
  • How to report and pay state unemployment taxes
  • Enhanced explanation of how an expatriate differs from a local hire
  • New chart summarizing the period for which state income tax withholding records must be kept
  • Suggestions to keep unemployment taxes in check
  • How to make interest-free adjustments
  • A new section on state disability insurance plans
  • The single most important payroll task once an M&A event has been announced
  • Tips on how to deal with PEOs for international workers
  • How Payroll should treat a "demerger," "spin-off,” and "spin-out"
  • New alternative to opt out of filing a Form 944
  • The risk in asking to see an employee's Social Security card
  • How to relieve employees from paying federal income tax on future sick pay payments
  • Cautions on overtime for employees who work in a foreign country
  • How the bankruptcy law affects withholding from an employee's pay for support
  • Explanation of international ACH transactions
  • A workshare program as an alternative to employee layoffs
  • Updated chart and examples illustrating garnishment limits in light of new minimum wage rates
  • How commuting expenses in a company vehicle may be exempt from wages
  • What is wages for state unemployment tax purposes
  • Explanation of Revenue Ruling 2008-25 with regard to mergers
  • The reporting requirements for achievement awards that are treated as wages
  • How an acquired corporation in a statutory merger or consolidation files a final Form 941 and Schedule D
  • Explanation of E-Verify
  • What requirements apply to the special accounting rule
  • When to treat fringe benefits as paid for withholding and reporting purposes
  • Whether voluntary contributions relate to the FUTA tax credit
  • Whether the DOL treats telecommuters different than other employees
  • Recommendations to employers that change their name or address due to a business restructuring
  • How to file a Form 941 for the quarter of merger
Read More Show Less

Product Details

  • ISBN-13: 9780735591226
  • Publisher: Wolters Kluwer Law & Business
  • Publication date: 5/13/2010
  • Edition description: 2010 Edition
  • Product dimensions: 7.30 (w) x 10.20 (h) x 2.10 (d)

Table of Contents


• 1. Overview


• New Employees
• Wages
• Deposits
• Other Depositors
• Guidance


• 2. Computing Tax Withholding


• Employer Responsibilities
• Federal Insurance Contributions Act
• Federal Income Tax Withholding
• Form W-4
• Withholding Methods
• Wage-Bracket Method
• Percentage Method
• Annualized Wages Method
• Part-Year Employment Method
• Cumulative Wages Method
• Average Estimated Wages Method
• Additional Withholding Requirements
• Supplemental Wage Payments
• Wage Payments to Family Members
• Indians and Gaming Profits
• Special Employer Classifications
• Tipped Employees
• Independent Contractors
• Backup Withholding
• Earned Income Credit
• Form W-5
• The Common Paymaster
• Taxation and Reporting for the Deceased
• Penalty Assessment
• Disregarded Entities
• Getting IRS Assistance


• 3. Federal Unemployment Insurance


• Employers Defined
• Wages Subject to FUTA Tax
• Special Classes of Employment
• Calculating FUTA Tax
• Controlling Unemployment Costs
• Title XII Loan
• Paying FUTA Taxes
• Form 940: Employer's Annual Federal Unemployment (FUTA) Tax Return
• Penalties
• Financing State Benefits
• Benefit Eligibility


• 4. Depositing and Reporting Federal Income and FICA Taxes


• Employer Identification Number
• Deposit Schedules and Deadlines
• Electronic Deposits
• Filing Requirements
• Form 941
• Corrections to Form 941
• Form 943
• W-2 Forms
• Tip Reporting for Large Food or Beverage Establishments
• Corrections to Form W-2
• Penalties
• Special Reporting Situations


• 5. Direct Deposit


• Processing Direct Deposit
• State Law
• Common Concerns for Employers and Employees
• International Payments


• 6. Employees and Independent Contractors


• Independent Contractors
• Worker Classification
• Employee Status
• Specific Occupations and Industries
• Statutory Classifications
• Misclassification of Workers
• Section 530 of the Revenue Act of 1978
• Classification Settlement Program
• Assistants of Independent Contractors
• Temporary Workers
• Benefit Plans
• Leased Employees


• 7. Garnishment and Other Deductions


• Overview of Federal Garnishment Law
• Child Support Orders
• Medical and Spousal Support
• Disposable Wages (CCPA)
• New-Hire Reporting
• Multiple Garnishments
• Student Loans
• Administrative Wage Garnishment (AWG)
• Pay Periods
• Federal Tax Levies
• Voluntary Wage Assignments
• Fair Labor Standards Act


• 8. The Fair Labor Standards Act


• Coverage - Jurisdiction
• Exemptions
• How to Achieve Compliance
• Penalties
• Federal Government Contracts
• Other Laws Affecting Employer–EmployeeRelationship
• Equal Pay Act
• WARN Act


• 9. Benefits Treated as Compensation


• Fringe and Employee Benefits: General Overview
• Withholding Requirements: Taxable Fringe Benefits
• Reporting of Fringe Benefits
• Reimbursements for Business Expenses
• Accountable Business Expense Reimbursement Plans
• Achievement Awards
• Adoption Assistance

Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star

(0)

4 Star

(0)

3 Star

(0)

2 Star

(0)

1 Star

(0)

Your Rating:

Your Name: Create a Pen Name or

Barnes & Noble.com Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & Noble.com that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & Noble.com does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at BN.com or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation

Reminder:

  • - By submitting a review, you grant to Barnes & Noble.com and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Noble.com Terms of Use.
  • - Barnes & Noble.com reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & Noble.com also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on BN.com. It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

 
Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)