Payroll Fundamentals Course

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

Distinguishes employment categories and their payroll implications. Connects worker status to benefit eligibility and tax treatment.

Lesson 2 • Role of Payroll in Organisations

Defines payroll's function within HR, finance, and compliance. Connects payroll accuracy to employee trust and organisational legal standing.

Lesson 3 • Employee vs. Independent Contractor Classification

Covers behavioural, financial, and relationship tests used to classify workers. Misclassification risks and corrective procedures are examined.

Lesson 1 • Salaried Employee Pay Computation

Explains how annual salaries convert to per-period pay and how partial-period adjustments are made. Connects salaried pay to exempt status rules.

Lesson 2 • Piece-Rate and Tipped Employee Pay

Covers specialised pay models requiring unique gross pay calculations. Ensures students can verify minimum wage compliance for tipped workers.

Lesson 3 • Pay Period Structures and Schedules

Compares weekly, biweekly, semimonthly, and monthly pay cycles. Connects schedule choice to cash flow, compliance, and employee expectations.

Lesson 4 • Hourly Wage Calculations

Covers standard hourly pay computation, including regular and overtime rates. Builds the arithmetic foundation for all subsequent pay calculations.

Lesson 1 • Tax Deposit Procedures and Penalties

Details electronic deposit requirements, deadlines, and failure-to-deposit penalties. Reinforces the importance of accurate deposit scheduling.

Lesson 2 • State and Local Income Tax Withholding

Addresses multi-state withholding scenarios and reciprocity agreements. Prepares students to handle employees working across jurisdictions.

Lesson 3 • Employer Payroll Tax Obligations

Covers employer-only taxes including unemployment insurance at federal and state levels. Connects employer tax rates to experience ratings and timely deposits.

Lesson 4 • Social Insurance Tax Calculations

Covers employee and employer shares of social insurance taxes, including wage base limits. Builds skills for tracking annual wage base accumulation.

Lesson 1 • Cafeteria Plans and Section 125 Basics

Explains how cafeteria plans allow employees to choose pre-tax benefits. Covers eligibility, nondiscrimination testing concepts, and plan documentation.

Lesson 2 • Post-Tax Voluntary Deductions

Covers deductions taken after tax, such as Roth contributions, life insurance, and union dues. Clarifies their impact on net pay without reducing taxable wages.

Lesson 3 • Retirement Plan Contributions

Covers contribution limits, employer match mechanics, and catch-up provisions for common retirement plans. Addresses both pre-tax and Roth after-tax options.

Lesson 1 • Consumer Debt Garnishments

Covers federal and state limits on wage garnishments for consumer debts. Applies percentage and dollar-threshold tests to determine maximum withholding.

Lesson 2 • Disposable Earnings Calculation

Defines disposable earnings and how they differ from gross and net pay. Establishes the base figure used in all garnishment limit calculations.

Lesson 3 • Child Support and Spousal Support Orders

Addresses income withholding orders for family support, including priority over other garnishments. Covers remittance timing and state disbursement unit requirements.

Lesson 4 • Employer Compliance and Anti-Retaliation Rules

Covers employer obligations when receiving garnishment orders, including anti-retaliation protections. Addresses recordkeeping and response deadlines.

Lesson 1 • Unemployment Insurance Reporting

Covers state unemployment wage reports, taxable wage base tracking, and experience rating impact. Connects accurate reporting to employer tax rate management.

Lesson 2 • Quarterly Payroll Tax Returns

Covers the preparation of quarterly employer tax returns reconciling wages, taxes withheld, and deposits made. Connects quarterly filings to deposit schedules.

Lesson 3 • New Hire Reporting Requirements

Addresses compulsory new hire reporting to state agencies for child support enforcement. Covers required data elements and submission deadlines.

Lesson 4 • Payroll Record Retention Standards

Defines minimum retention periods for payroll records under federal and state requirements. Connects proper retention to audit defence and legal compliance.

Lesson 1 • Internal Controls for Payroll

Establishes segregation of duties, authorisation hierarchies, and audit trail requirements. Connects strong controls to fraud prevention and regulatory compliance.

Lesson 2 • Payroll Error Correction Procedures

Covers identification, documentation, and correction of payroll errors including overpayments and underpayments. Addresses employee communication and tax adjustment steps.

Lesson 3 • Payroll System Architecture and Selection

Compares in-house, outsourced, and cloud-based payroll system models. Connects system choice to organisational size, complexity, and compliance needs.

Lesson 4 • Payroll Processing Cycle Steps

Walks through the complete payroll cycle from time data collection to payment issuance. Identifies critical checkpoints that prevent errors before disbursement.

Lesson 1 • Multi-State Payroll Administration

Addresses nexus determination, multi-state withholding, and reciprocity agreements for employees working across state lines. Builds on single-state withholding skills.

Lesson 2 • Expatriate and International Payroll Concepts

Introduces tax equalisation, totalisation agreements, and shadow payroll for globally mobile employees. Connects international assignments to domestic payroll obligations.

Lesson 3 • Payroll for Mergers and Acquisitions

Covers payroll due diligence, system migration, and wage base restart rules during business combinations. Prepares students to manage payroll continuity through transitions.

Lesson 4 • Payroll Policy Development and Governance

Guides creation of payroll policies covering pay practices, error resolution, and compliance standards. Connects documented governance to audit readiness and employee trust.