Introduction to Payroll Law (Currently Unavailable)

Author: Miles Hutchinson

CPE Credit:  2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC

Are you responsible for payroll or employer tax withholding compliance? Or maybe you were recently hired or promoted into the payroll department. During your indoctrination you are surprised at all the interesting things to do and how important this role is to the success of the company. You begin to wonder just how much there is to learn. Join us for a quick briefing on the basic laws affecting payroll. Learn where to find the authoritative rules to support your policies and procedures. Accelerate your learning using our organized and thoughtful delivery and determine to step into your role with confidence.

If you are concerned about your company’s ability to comply with U.S. labor and payroll laws, join us for a quick introduction and help ensure your company pays your employees fairly and handles tax and other withholdings properly.

Publication Date: May 2017

Designed For
Payroll Managers, Payroll clerks, HR Managers, Information Reporting Officers, Tax Managers, Compliance Officers, Compliance Managers, CFOs, Controllers, Accounting Managers, and Auditors.

Topics Covered

  • Who must be treated as an employee v. who may be treated is an independent contractor
  • Worker classifications under the Fair Labor Standards Act
  • Other IRS worker classifications
  • What constitutes compensable travel time under the Portal Act
  • Who is entitled to Overtime Pay — Including an update on federal actions to change the rules
  • What qualifies as hours of work
  • Call back and Show-up pay
  • Form W-4 Exemption Allowance Issues
  • How to use Form SS-8 and what to never do with this form
  • Form 941 quarterly Employee Earnings and Tax Withholding Report

Learning Objectives

  • Identify the basic laws affecting payroll
  • Recognize where to find the authoritative rules to support your policies and procedures
  • Identify if your company pays employees fairly and handles tax and other withholdings properly
  • Differentiate when you would pay minimum wage workers at the federally mandated minimum wage rate
  • Recognize FLSA guidelines for specific types of employees
  • Identify employee overtime rates for various occupations
  • Evaluate roles of payroll and how to designate employee hours worked
  • Identify the coverage under the Family and Medical Leave Act (FMLA) that applies to employers or employees
  • Recognize the reconciliation process when receiving a letter from the IRS
  • Identify rules for employee overtime pay
  • Differentiate employee classifications under the Fair Labor Standards Act (FLSA)
  • Recognize how to pay an employee under the computer professional exempt test
  • Identify what to include as one of the non-discretionary bonuses for employees
  • Calculate employee's regular pay rate of a salaried non-exempt employee
  • Recognize proper compensation of employee travel time
  • Identify the form to use to determine worker status for the purpose of federal employment taxes and income tax withholding for company review rather than to the federal government
  • Recognize exclusions for employees subject to wage garnishment


Instructional Method

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites

Advance Preparation

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