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FEATURES
This nationally recognized Payroll Certification online course and training program is ideal for students aspiring to become a Payroll Specialist. This Payroll Certification program is a good overall review for the Certified Payroll Professional (CPP) test given by the American Payroll Association. Textbook and exam prep included. This online certificate program is only offered in partnership with major colleges and universities.
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TOPIC HIGHLIGHTS
Module One
Wage and Hour Law
Lesson 1: Introduction to the Fair Labor Standards Act
- History of Act
- Rules of Coverage
- Jurisdiction
Lesson 2: Classification of Workers
- Employees
- Common law basis test
- Form W-2 requirements
- Independent Contractor
- 20 characteristics test
- Penalties
- Form 1099-MISC requirements
- Form SS-8
- Statutory employee
- Four categories
- Special taxation
- Form W-2 requirements
- Statutory Non-employees
- Two categories
- Form 1099-MISC requirements
- Leased Employees
- Taxation requirements
- Worker's compensation requirements
Lesson 3: White Collar Exemptions
- Definition of Exempt and Nonexempt
- Four Categories of Exempt
- Executive
- Administrative
- Professional
- Outside sales
- Salary Basis Requirements
- FLSA requirements
- Current court rulings-federal
- Other categories of exempt-federal
Lesson 4: Calculating Gross Pay
- Constructive Receipt
- Minimum Wage
- Regular Rate of Pay
- Calculations
- Basic
- With bonus
- Piece worker
- Commissioned worker
- Multiple hourly rates
- Overtime and Hours Worked Definitions and Calculations
- Legal plans
- Unauthorized plans
- Fluctuating workweeks
- Defining the Legal Workweek
- Defining the Legal Workday
- State Requirements as they pertain to each category
Lesson 5: Other FLSA Requirements
- Posting Requirements
- Meals and Rest Periods
- Deductions From Pay
- Tools and equipment
- Rent
- Meals and lodging
- Shortages
- Salary overpayments
- Compensatory Time Off
Lesson 6: Specialized Payrolls, Employees Or Regulations
- Overview of Other Federal Wage and Hour Acts
- Walsh-Healey
- Davis Bacon
- Plant closings
- Public contracts
- Public Sector Employees
- Hospital Employees
- Agricultural Employees
- New Hire Reporting
Lesson 7: Child Labor
- Maximum hours
- Legal days
- Minimum wage
- Legal ages
- Other Requirements-States
- Wage Orders
- Overtime
- Minimum Wage
- Statements and Payday Notices
- Posting Requirements
- Frequency and Method of Payment
- Terminations
- Vacation Pay
- Meals and Rest Periods
- New Hire Reporting
- Reporting Pay
- Call Back Pay
Module Two
Taxation and Compensation
Lesson One: Federal Payroll Taxes
- Payroll Taxes - Federal
- EINs
- Form SS-4
- Social Security
- Medicare
- Unemployment
- Income Tax
- Depositing of Taxes
- Rules
- Monthly
- Semi-weekly
- Accelerated
- Procedures
- EFT
- Coupons
- Common paymaster
- Penalties
Lesson Two: State Payroll Taxes
- Payroll Taxes - State
- Income Tax
- Disability Insurance
- Unemployment Insurance
- Deposit Rules
- Deposit Procedures
- Common Paymaster
Lesson Three: Multistate Taxation
- Multistate Taxation
- Income Tax
- Researching requirements
- Determining jurisdictions
- Unemployment Insurance
- Requirements
- Jurisdiction
Lesson Four: Employee Withholding Allowance Certificate
- Form W-4
- Requirements
- Exempt Forms
- Invalid Forms
- Submission of Forms to IRS
- State Form W-4 Equivalents
- Requirements
- Exempt Forms
- Invalid Forms
- Submission of Forms to State
Lesson Five: Wages and Compensation
- What Are Wages?
- IRS Definition of Wages
- State Definition of Wages
- Other Compensation
- Taxable Compensation
- Advances
- Back pay awards
- Bonuses, prizes and awards
- Christmas gifts
- Sick pay
- Vacation pay
- Taxes
- Jury duty pay
- Military duty pay
- Meals and lodging
- Nontaxable Compensation
- No additional cost services
- Employee discounts
- Working condition fringe benefits
- De minimis fringe benefits
- Educational assistance
- Tuition reduction
- Transportation fringe benefits
Lesson Six: Supplemental Wages and Pay Periods
- Supplemental Wages
- Definition
- Taxing Methods
- Aggregation method
- Alternate method
- State Taxation
- Pay-periods
- Types
- When to Use
- Part-time Employees
Lesson Seven: Special Compensation and Wages
- Business Expenses
- Accountable Plans
- Nonaccountable Plans
- Per Diems
- Auto Reimbursement
- Business Use of Personal Vehicle
- Tips
- Reporting Requirements for Employee
- Reporting Requirements for Employer
- Recordkeeping Requirements
- Taxation
- Tip Credit
- Tip Allocation
- IRS Programs
- Deceased Employee Wages
- Year of Death Taxation
- After Year of Death Taxation
- Reporting on Form W-2 and Form 1099
Lesson Eight: Reporting
- Wage and Tax Reports
- Federal Form 941
- Purpose of form
- Review of 941 series
- In class exercise on completing form
- Schedule B
- Purpose of form
- How to complete form
- State Equivalent
- Purpose of form
- In class exercise on completing form
- Multiple Worksite Reports
Class Final
Module Three
Fringe Benefits, Compensation and Taxation
- Deferred Compensation
- 401(k) Plans
- Definitions
- Requirements
- Taxation
- Check Calculations
- Reporting
- Key employees
- Discrimination testing
- 403(b) Plans
- Definitions
- Requirements
- Taxation
- Check calculations
- Reporting
- Key employees
- Discrimination testing
- 457 Plans
- Definitions
- Requirements
- Taxation
- Check calculations
- Reporting
- Key employees
- Discrimination testing
- Other Deferred Compensation Plans
- Deposit Requirements
- Section 125 Plans
- Definitions
- Requirements
- Taxations
- Check calculations
- Reporting
- Key employees
- Discrimination Testing
- Section 129 Plans
- Definitions
- Requirements
- Taxation
- Check Calculations
- Reporting
- Key Employees
- Flexible Spending Accounts
- Requirements
- Taxation
- Reporting
- Third Party Sick Pay
- Definitions
- Requirements
- Taxation
- Reporting
- Group Term Life Insurance
- Definitions
- Requirements
- Taxation
- Reporting
- Personal Use of a Company Vehicle
- Definitions
- Methods
- General valuation method
- Annual lease value method
- Cents per mile method
- Commuting method
- Taxation
- Reporting
- Relocation
- Definitions
- Requirements
- Taxation
- Time/Distance Test
- Reporting
- Incentive Stock Options
- Definitions
- Requirements
- Taxation
- Reporting
- Nonqualified Stock Options
- Definitions
- Requirements
- Taxation
- Reporting
- Employee Stock Option Plans
- Definitions
- Requirements
- Taxation
- Reporting
- Nonqualified Deferred Comp Plans
- Definitions
- Requirements
- Taxation
- Reporting
- Expatriate Employees
- Definitions
- Requirements
- Taxation
- Tax Treaties
- Third Country Nationals
- Hypothetical and Theoretical Taxes
- Reporting
- Resident and Nonresident Aliens
- Definitions
- Requirements
- Taxation
- Reporting
Test
Module Four
Payroll Management and Year End Reporting
- Payroll Procedures
- Writing
- Training
- In Class Exercise
- Manual Check Policy
- How to Write
- In Class Exercise
- Staff Training
- Internet Resources
- Dealing With the IRS
- Handling IRS Notices
- IRS Penalties
- Garnishments and Levies
- Definitions
- Regulations
- Child Support
- Levies
- In Class Exercise
- Record Retention
- Major Requirements for Each Agency
- Electronic Requirements
- Direct Deposit
- Definitions
- Regulations
- How to Set Up a Program
- Earned Income Credit
- Definitions
- Regulations
- Form W-5
- Year End Form Review
- Form W-2
- Purpose
- Box by box review
- In class exercise
- Form 940
- Purpose
- Line by line review
- Form 940EZ
- Purpose
- Line by line review
- Form W-2c
- Purpose
- Box by box review
- Form W-3c
- Purpose
- Box by box review
- Form 941c
- Purpose
- Line by line review
- Form 1099
- Submission of Forms W-2
- Magnetic Media Requirements
- Form W-3
- State Requirements
- Preparing For Year End
- Checklists
- State of the Payroll Address
Reconciliation of Form W-2
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CERTIFICATE REQUIREMENTS
A 70% or better must be achieved in order to receive a Certificate of Completion.
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COURSE OBJECTIVES
Upon successful completion of the Payroll course, students will:
- Understand the requirements of classifying employees under the IRC.
- Understand the requirements of classifying employees as exempt under the FLSA.
- Gain knowledge of and skills in federal taxation regulations as it pertains to payroll preparation.
- Proper taxation of wages under state regulations.
- By direct use of publications and forms understand and gain experience in reading and understanding IRS tax requirements, their interpretation and application.
- Learn tax deposit requirements for both federal and the appropriate state.
- Understand multistate taxation.
- Learn how to complete and process the Form W-4.
- Understand supplemental wage taxation.
- Gain knowledge in pay periods and their affect on taxation.
- Gain knowledge of and skills in understanding the basics of each type of fringe benefit covered including qualified and nonqualified deferred compensation, third party sick pay, relocation, and personal use of a company vehicle.
- Proper federal taxation of fringe benefits.
- Understand and gain experience understanding what taxes expatriates and nonresident aliens are subject to.
- Gain knowledge of and skills in understanding the basics of payroll management in a technological environment.
- Understand the requirements for reporting year end information to federal and state government agencies.
- Understand the basics of organizing a year end season in a payroll department.
- Understand and gain experience understanding the resources available to payroll. professionals on the internet and how to access that information.
- Understand the basics of managing a payroll staff.
- Gain knowledge and experience in writing payroll procedures and manuals.
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PDF BROCHURE
Please click
here to download the PDF brochure for the Gatlin online courses offered by OCPE.
This brochure and the registration form for this course require Adobe Reader.
Click
here to download the latest version of
Adobe Reader.
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WHO SHOULD ATTEND
Students should be proficient in keyboarding, have a basic understanding of a word processing computer program (Microsoft Word recommended), and have a command of English grammar and punctuation. No payroll or office work experience is required.
The target audience for the Payroll Practice and Management Course is individuals interested in learning knowledge and skills for becoming a payroll professional, or updating or refreshing their current knowledge in the career field.
PC REQUIREMENTS
This course is compatible with the Windows Vista operating system.
Students will need to have access to a word processing program like Microsoft Word or Works and a free version of Adobe Acrobat Reader. They will also need unlimited internet access.
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Vicki M. Lambert, CPP is a nationally recognized author and lecturer with 30 years of multi-state payroll experience. Ms. Lambert has authored dozens of books on payroll and currently has three books, The Complete Guide to Federal and State Payroll Compliance and The Complete Guide to Federal and State Wage and Hour Compliance published thru IOMA and Payroll: A Guide to an Efficient Department. She is a contributing editor for IOMA's the Payroll Practitioner's Monthly. Ms. Lambert is the President of Vicki M. Lambert, LLC a firm specializing in payroll training. Ms. Lambert has lectured nationwide on payroll administration and compliance issues for clients including CCH, Inc, Ceridian Employer Services, ADP, American Society for Payroll Management (ASPM), American Payroll Association-National (APA), LA Chapter APA, Orange County Chapter (APA), Inland Empire APA, and the San Gabriel Chapter APA. Ms. Lambert has also served as in-house trainer for clients including Sun Microsystems, Systems Tax Service, ADP and Twentieth Century Fox.
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1. How do I register for a Gatlin online course?
Gatlin does not offer courses directly to the public. It offers courses through
George Mason University and other colleges and universities. Please contact our office at 703-993-2113 or
click here for more information
or to register for a course.
2. How much do Gatlin online courses cost?
To view the prices for all Gatlin courses that are offered by George Mason
University, please click here.
3. Why do I have to take Gatlin courses through a participating school?
That is the only way Gatlin Education Services offers its courses. They do not deal
directly with the public.
4. Do I have to travel to register for or to attend a Gatlin online course?
All Gatlin courses are delivered entirely online, so you do not have to go to a
class or travel to a school. Please contact our office at 703-993-2113 or
click here for more information
or to register for a course.
5. How long does it take to complete a Gatlin course?
All of our Gatlin courses are asynchronous. You can start and finish the course at
your own pace. Most courses are designed to be completed within 180 days. You may request an extension if you think
you will need more time to complete a course. Please contact us at 703-993-2113 or
click here if you have any
questions or if you would like to register for a course.
6. Do I have to buy additional materials?
Please refer to the green Included Materials box located on the upper right hand side of this page. If materials are included in this course, they will be shipped by Gatlin to you via UPS ground service after you have registered for a course.
7. Can I get financial aid for Gatlin courses?
George Mason University offers financial assistance through the Sallie Mae Training
Loan Program for qualifying students. Call 703-993-2113 for more information. GES also provides a loan opportunity
for students (www.collegeloanapplication.com).
8. What happens when I complete the course?
If you obtain a final passing grade of 70% or greater in a course, we will award you
a George Mason University certificate of completion.
9. Who will be my instructor?
Each student is paired up with a George Mason University, OCPE, Gatlin facilitator for one-on-one interaction. The facilitator will be available (by e-mail or by telephone) to answer any questions you may have and to provide feedback on your performance. All of our facilitators are successful working professionals in the fields in which they teach.
10. What are the system requirements in order to take an online course?
Please see the "PC requirements" section listed for individual courses.
11. When can I start the course?
You can register for a course at any time.
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