Payroll Law Compliance Including the New OBBB Act
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 90 minutes 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.
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 cardPublication Date: August 2025
Designed For
All forms of businesses, government agencies, regulated industries, NGOs
Topics Covered
- Hiring Procedures - Who are Employees and Form I-9
- Fair Labor Standards Act - Exempt v. Non-exempt employees
- IRS Rules: Employees v. Independent Contractor
- Other IRS worker classifications
- Overtime pay
- Hours of work
- Call back and show-up pay
- Compensable travel time
- Form W-4 Exemption Allowances
- Form SS-8 uses and dangers
- Form 941 Quarterly Wage Withholding Report
- Form W-2 Statement of Wages Paid
- Form W-3 Transmittal of Forms W-2
- Garnishment Law - General
- Recent Developments
- Penalties
Learning Objectives
- Describe the The Fair Labor Standards Act
- Describe Worker Classifications
- Identify a 2025 regulatory change
- Identify the official name of the Act known as “H.R. 1 in the 119th Congress”
- Identify the 2025 standard deduction amount for heads of households
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
