HR Payroll Course

Lesson 1 • Core Payroll Terminology

Introduces essential vocabulary used throughout payroll processing. Accurate terminology use prevents errors in calculations and reporting.

Lesson 2 • Payroll Cycle and Calendar

Explains how pay cycles are structured and how deadlines govern payroll tasks. Students map a standard payroll calendar from data collection to disbursement.

Lesson 3 • Payroll's Role in Organisations

Defines payroll's strategic and operational purpose within HR and finance. Connects payroll accuracy to employee trust and organisational compliance.

Lesson 1 • Variable Pay Components

Introduces bonuses, commissions, and incentive pay as supplements to base compensation. Students learn how variable pay is triggered, calculated, and processed.

Lesson 2 • Pay Policy Documentation

Guides students in reading and drafting pay policy documents that govern payroll decisions. Policies serve as the authoritative reference for consistent payroll administration.

Lesson 3 • Overtime and Premium Pay Rules

Explains overtime eligibility, calculation methods, and premium pay scenarios. Builds on classification knowledge to apply correct pay rates.

Lesson 4 • Salary and Wage Structures

Covers salary grades, pay bands, and hourly rate tables used to set employee pay. Connects structure design to internal equity and budget control.

Lesson 1 • Social Insurance and Payroll Taxes

Covers mandatory social insurance contributions shared between employer and employee. Students calculate both sides of the contribution and understand wage base limits.

Lesson 2 • Employer Tax Deposit Requirements

Explains deposit schedules, thresholds, and methods for remitting payroll taxes to authorities. Timely deposits prevent penalties and maintain compliance standing.

Lesson 3 • Income Tax Withholding Principles

Explains how employee income tax is withheld based on earnings and filing status. Students use withholding tables and employee-submitted forms to determine amounts.

Lesson 4 • Local and Additional Tax Obligations

Addresses local income taxes, occupational taxes, and other jurisdiction-specific levies. Students identify when additional withholding applies and how to set it up.

Lesson 1 • Garnishments and Involuntary Deductions

Covers court-ordered wage garnishments, child support, and creditor levies. Students apply priority rules and calculate disposable income for withholding limits.

Lesson 2 • Retirement Plan Contributions

Explains employee and employer contributions to defined contribution retirement plans. Students calculate contribution limits, employer matches, and catch-up provisions.

Lesson 3 • Deduction Reconciliation and Auditing

Teaches methods to reconcile payroll deductions against benefit carrier invoices. Reconciliation prevents overpayment and ensures employee coverage accuracy.

Lesson 4 • Health and Welfare Benefit Deductions

Covers pre-tax and post-tax deductions for medical, dental, and vision plans. Students distinguish tax treatment and set up deductions in payroll records.

Lesson 1 • Time and Attendance Data Collection

Covers methods for capturing, validating, and importing hours worked into payroll. Accurate time data is the primary input for correct gross pay calculation.

Lesson 2 • Payroll System Architecture

Introduces payroll software components, data flows, and integration points with HR and finance systems. Understanding architecture enables efficient navigation and troubleshooting.

Lesson 3 • Payment Disbursement Methods

Covers direct deposit, paper checks, and pay card options for delivering net pay. Students configure payment methods and manage employee banking information securely.

Lesson 4 • Off-Cycle and Correction Payrolls

Explains when and how to run supplemental or corrective payrolls outside the standard cycle. Students apply correction procedures to minimise tax and reporting impact.

Lesson 5 • Running the Payroll Calculation

Walks through the calculation engine sequence from gross pay to net pay. Students identify where each deduction and tax is applied in the processing order.

Lesson 1 • New Hire and Termination Reporting

Addresses mandatory reporting of new hires and separated employees to government agencies. Timely reporting supports child support enforcement and unemployment systems.

Lesson 2 • Quarterly Tax Filing Requirements

Explains employer obligations to file quarterly payroll tax returns with federal and state authorities. Students reconcile quarterly wages and taxes before submission.

Lesson 3 • Payroll Audit Preparation

Prepares students to support internal and external payroll audits with organised documentation. Audit readiness reduces findings and demonstrates compliance maturity.

Lesson 4 • Internal Payroll Reports

Covers standard payroll reports used by HR, finance, and management for decision-making. Students generate and interpret payroll registers, cost summaries, and headcount reports.

Lesson 1 • Leave Programme Types and Policies

Surveys common leave programmes including vacation, sick, and protected leave categories. Policy design determines how leave accrues and how payroll reflects usage.

Lesson 2 • Leave Accrual Calculations

Teaches accrual rate formulas, accrual caps, and carryover rules for leave balances. Accurate accruals prevent liability understatement on financial statements.

Lesson 3 • Unpaid Leave and Payroll Adjustments

Explains how unpaid leave affects gross pay, benefit deductions, and tax withholding. Students adjust payroll records to reflect partial-pay periods accurately.

Lesson 4 • Paid Family and Medical Leave

Covers employer and employee obligations under paid family and medical leave programmes. Students calculate benefit amounts and coordinate with short-term disability payments.

Lesson 1 • Regulatory Change Management

Teaches how to monitor, assess, and implement regulatory changes affecting payroll. Proactive change management prevents noncompliance when laws or rates are updated.

Lesson 2 • Payroll Compliance Framework

Establishes the structure of a payroll compliance programme including policies, controls, and monitoring. A documented framework is the foundation for audit defence and risk reduction.

Lesson 3 • Wage and Hour Compliance

Covers minimum wage, overtime, and recordkeeping obligations under wage and hour regulations. Students identify common violations and apply corrective measures.

Lesson 4 • Data Privacy and Payroll Security

Addresses protection of sensitive payroll data including employee banking and tax information. Students apply access controls and data handling procedures to reduce breach risk.