Payroll Technician Course

Lesson 1 • Employee Classification Basics

Covers how worker classification affects pay treatment and withholding. Misclassification is a leading source of compliance risk.

Lesson 2 • The Payroll Function in Organizations

Defines payroll's purpose, its relationship to HR and finance, and compliance obligations. Sets context for all subsequent technical content.

Lesson 3 • Payroll Recordkeeping Essentials

Outlines required records, retention periods, and access controls. Proper recordkeeping supports audits and dispute resolution.

Lesson 4 • Core Payroll Terminology

Introduces essential vocabulary used throughout the course. Accurate use of terms prevents errors in calculations and reporting.

Lesson 1 • New-Hire Documentation Requirements

Identifies forms and authorizations collected before first payroll. Incomplete documentation causes downstream calculation and compliance errors.

Lesson 2 • Data Verification and Audit Checks

Applies validation techniques to catch entry errors before the first payroll run. Systematic checks reduce costly corrections and employee complaints.

Lesson 3 • Configuring Employee Master Records

Demonstrates how to enter and validate employee data in a payroll system. Accurate master records are the foundation of every pay calculation.

Lesson 4 • Withholding Elections and Tax Setup

Explains how employee withholding elections translate into system tax configurations. Errors here cause under- or over-withholding on every paycheck.

Lesson 1 • Salaried and Exempt Employee Pay

Explains salary proration, partial-period pay, and exempt employee rules. Correct proration prevents overpayment and underpayment during partial periods.

Lesson 2 • Hourly Pay and Overtime Calculations

Covers regular hourly pay computation and overtime premium rules. Overtime is the most frequent source of gross pay errors for hourly workers.

Lesson 3 • Paid Leave and Holiday Pay

Calculates accrued leave payouts, holiday pay, and leave usage. Accurate leave accounting affects both gross pay and liability balances.

Lesson 4 • Supplemental Pay Types

Addresses bonuses, commissions, shift differentials, and other supplemental earnings. Each type has distinct calculation rules and tax treatment implications.

Lesson 1 • Social Insurance Tax Calculations

Covers employee and employer social insurance contributions, wage bases, and rate application. Wage base tracking prevents over-collection across the calendar year.

Lesson 2 • Income Tax Withholding Methods

Explains the wage-bracket and percentage methods for computing income tax withholding. Selecting the correct method ensures accurate withholding for each employee.

Lesson 3 • Tax Deposit Schedules and Deadlines

Defines deposit frequency rules and the consequences of late deposits. Timely deposits are a primary compliance metric monitored by tax authorities.

Lesson 4 • Unemployment Tax Obligations

Addresses federal and state unemployment tax computation and wage base limits. Correct unemployment tax filing protects employer accounts from penalties.

Lesson 1 • Pre-Tax Benefit Deduction Calculations

Computes deductions that reduce taxable wages, including retirement and health plans. Correct pre-tax treatment lowers employee tax liability and employer costs.

Lesson 2 • Child Support and Creditor Withholding

Focuses on income withholding orders for child support and creditor judgments. These orders carry strict remittance deadlines and maximum withholding limits.

Lesson 3 • Post-Tax Deduction Processing

Handles deductions taken after taxes, such as Roth contributions and union dues. Post-tax deductions do not reduce taxable wages but affect net pay.

Lesson 4 • Wage Garnishments and Levies

Applies legally mandated withholding orders including child support and tax levies. Garnishment rules include priority, limits, and employer response deadlines.

Lesson 1 • Running and Reviewing Payroll Calculations

Executes the payroll calculation run and reviews system-generated reports for accuracy. Systematic review before approval prevents costly post-payment corrections.

Lesson 2 • Pay Statement Delivery and Compliance

Addresses pay statement content requirements and delivery methods. Non-compliant pay statements expose employers to employee claims and regulatory fines.

Lesson 3 • Pre-Processing Data Collection

Gathers and validates time, attendance, and change data before processing begins. Incomplete inputs are the primary cause of payroll reprocessing.

Lesson 4 • Off-Cycle and Supplemental Payrolls

Handles bonus runs, correction checks, and termination pay outside the regular cycle. Off-cycle payrolls require the same controls as regular payrolls.

Lesson 1 • Unemployment Tax Filings

Covers federal and state unemployment tax return preparation and wage reporting. Accurate filings protect employer tax rates and avoid assessment notices.

Lesson 2 • Annual Wage and Tax Statements

Prepares employee annual wage statements and employer reconciliation filings. Accurate statements are essential for employee tax filing and regulatory compliance.

Lesson 3 • Periodic Payroll Tax Returns

Covers quarterly and monthly employer tax return preparation and submission. Periodic returns reconcile deposits made during the period to amounts owed.

Lesson 4 • Year-End Closing Procedures

Executes the year-end payroll close, including final reconciliations and system resets. A disciplined year-end process prevents carryover errors into the new tax year.

Lesson 1 • Payroll Reconciliation Techniques

Reconciles payroll registers to general ledger accounts and tax filings. Regular reconciliation detects discrepancies before they compound across periods.

Lesson 2 • Internal Controls for Payroll

Establishes segregation of duties, authorization workflows, and access controls. Strong internal controls prevent fraud and undetected processing errors.

Lesson 3 • Responding to External Audits

Prepares payroll teams to respond to government agency and external auditor inquiries. Organized records and clear communication reduce audit duration and findings.

Lesson 4 • Conducting a Payroll Self-Audit

Guides a structured internal review of payroll data, processes, and records. Self-audits surface issues before external auditors or regulators identify them.