Introduction to Payroll Law
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 |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
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.
Publication Date: March 2025
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
- Funding Sources for the Federal Government
- Setting up Newly Hired Employees — Federal Requirements
- Employer Income & Employment Tax Withholding and Reporting Obligations
- Consequences and Penalities for Non-compliance with Requirements
- Internal Controls to Ensure Compliance with Tax Withholding and Reporting Requirements
- Improper Employment Tax Evasion Schemes
- Potential Penalties and Implications of Willful Evasion of Employment Tax Requirements
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
- Identify the form that should be kept separate from other employee records to comply with privacy regulations when accessed by government agencies like DHS, DOL, or DOJ
- Identify the IRS Publication you should reference with respect to fringe benefits
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
