Payroll Answer Book, 2010 Edition

Payroll Answer Book, 2010 Edition

by Ernst & Young

Hardcover(2010 Edition)

$239.00

Product Details

ISBN-13: 9780735591226
Publisher: Wolters Kluwer Law & Business
Publication date: 05/13/2010
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

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