Payroll Manager Course

Lesson 1 • Payroll Cycle and Calendar

Maps the recurring steps from data collection to payment and reporting. Understanding the cycle prevents missed deadlines and processing errors.

Lesson 2 • Regulatory Framework Overview

Surveys the categories of laws governing payroll: wage, tax, and benefits regulations. Provides context for compliance decisions made throughout the course.

Lesson 3 • Core Payroll Terminology

Introduces essential vocabulary used throughout payroll practice. Precise terminology enables accurate communication with auditors, regulators, and staff.

Lesson 4 • Payroll Department Structure

Outlines typical payroll team roles, responsibilities, and reporting lines. Clarifies how team structure affects workflow design and accountability.

Lesson 1 • Full-Time, Part-Time, and Temporary Workers

Covers how employment type affects benefit eligibility, tax treatment, and scheduling. Ensures consistent policy application across the workforce.

Lesson 2 • Compensation Structures

Analyzes salary, hourly, commission, and piece-rate pay models and their payroll implications. Each structure requires distinct calculation and documentation methods.

Lesson 3 • Employee vs. Independent Contractor

Applies regulatory tests to distinguish employees from contractors. Misclassification is a leading cause of payroll audits and back-tax assessments.

Lesson 4 • New Hire Payroll Setup

Details the onboarding steps required before a new employee can be paid accurately. Proper setup prevents first-paycheck errors and compliance gaps.

Lesson 1 • Special Pay Scenarios

Addresses gross pay for on-call time, travel pay, and multi-state workers. These edge cases require careful analysis to avoid underpayment claims.

Lesson 2 • Overtime Pay Rules and Calculations

Applies overtime multipliers and workweek definitions to compute legally required overtime pay. Errors here create significant wage-claim liability.

Lesson 3 • Supplemental and Incentive Pay

Covers bonuses, commissions, tips, and shift differentials and how each affects gross pay. Supplemental wages often carry distinct tax withholding rules.

Lesson 4 • Paid Leave and Holiday Pay

Calculates pay for vacation, sick leave, holidays, and other approved absences. Consistent leave pay policies reduce disputes and audit risk.

Lesson 1 • Social Insurance Taxes

Computes employer and employee shares of social insurance (retirement and disability) taxes. Includes wage base limits and the employer match obligation.

Lesson 2 • Unemployment Insurance Taxes

Covers federal and state unemployment tax rates, wage bases, and experience-rating systems. Proper management of unemployment claims controls tax rate increases.

Lesson 3 • Income Tax Withholding Methods

Applies wage-bracket and percentage methods to compute federal and state income tax withholding. Correct withholding prevents employee under- or over-payment at year-end.

Lesson 4 • Deposit Schedules and Remittance

Determines the correct deposit frequency and method for each tax type. Late or incorrect deposits trigger automatic penalties.

Lesson 1 • Voluntary Post-Tax Deductions

Processes after-tax deductions such as Roth contributions, union dues, and charitable giving. Post-tax deductions do not reduce taxable wages.

Lesson 2 • Mandatory Deductions

Identifies legally required deductions and their priority order. Mandatory deductions must be processed before voluntary ones to ensure compliance.

Lesson 3 • Garnishment Administration

Manages the full lifecycle of wage garnishments from receipt to remittance. Errors in garnishment processing expose the employer to contempt liability.

Lesson 4 • Voluntary Pre-Tax Deductions

Calculates deductions for health insurance, retirement plans, and flexible spending accounts. Pre-tax treatment reduces taxable wages and benefits both employer and employee.

Lesson 1 • Payroll Software Architecture

Explains how payroll systems store, process, and output data. Understanding architecture enables better troubleshooting and vendor evaluation.

Lesson 2 • Time and Attendance Integration

Connects time-tracking data to payroll processing to automate hours import. Integration reduces manual entry errors and speeds up the payroll cycle.

Lesson 3 • Reporting and Analytics Tools

Generates standard and custom payroll reports to support management decisions. Data-driven reporting transforms payroll from a cost center into a strategic resource.

Lesson 4 • System Configuration and Setup

Walks through configuring pay groups, deduction codes, and tax settings. Correct initial setup prevents systematic calculation errors across all employees.

Lesson 1 • Year-End Planning and Timeline

Builds a year-end project plan with task owners and deadlines. Proactive planning prevents the last-minute errors that cause amended filings.

Lesson 2 • New Year Payroll Setup

Updates tax tables, benefit rates, and wage bases for the new calendar year. Failure to update these values causes systematic errors from the first payroll of the year.

Lesson 3 • Annual Tax Return Filing

Completes and submits annual employer tax returns and reconciliation forms. Timely, accurate filing avoids penalties and triggers for payroll audits.

Lesson 4 • Payroll Reconciliation

Reconciles quarterly returns, general ledger entries, and system totals before closing the year. Reconciliation discrepancies must be resolved before tax documents are issued.

Lesson 1 • Strategic Payroll Management

Positions payroll as a contributor to workforce planning, budgeting, and executive reporting. Strategic payroll managers influence business decisions with data and insight.

Lesson 2 • Payroll Fraud Detection and Prevention

Identifies common payroll fraud schemes and the controls that deter them. Early detection limits financial loss and reputational damage.

Lesson 3 • Internal Controls for Payroll

Establishes preventive and detective controls to reduce fraud and error risk. Strong controls are the foundation of a defensible payroll operation.

Lesson 4 • Payroll Policy Development

Drafts and maintains payroll policies that ensure consistency and compliance. Written policies protect the organization and guide staff decision-making.