East Baton Rouge Parish Library

The payroll book, a guide for small businesses and start-ups, Charles J. Read, CPA

eng

index present

non fiction

The payroll book

dictionaries

11157755163

Charles J. Read, CPA

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 cripple or even close a business. This book gives business owners an authoritative and reader-friendly guide to payroll, from proper setup and maintenance to reporting and record-keeping"--, Provided by publisher

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 EmployeesAdditional 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 ReportingLabor 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 keepingInternal 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 CoverageChapter 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