Q&A Format Quickly Takes You to Your Payroll Answers! Payroll Answer Book, 2013 Edition by Deborah Timberlake List Price: $335.00   Eligible for Free Standard Shipping on U.S. Prepaid Orders Imprint: Aspen Publishers ISBN: 9781454825289 Hardcover: 1,184 pages Publication Cycle: Published annually Last Updated: 5/30/2013 Available: Item ships in 3-5 Business Days

Payroll Answer Book gives payroll professionals guidance on what steps they need to take to comply with the laws and regulations governing payroll. The Q&A format helps you quickly and easily find answers to all of your employees' payroll questions. From both a legal and practical standpoint, broad and deep coverage is given to: Payroll implications of the wage and hour law How to handle the federal employment taxation of benefits offered to employees Computing and paying payroll taxes How to handle garnishments and other deductions How to determine whether workers are employees or independent contractors What records must be kept What the benefits and disadvantages of direct deposit of employees' wages are How to treat sick pay How to handle a merger or acquisition What to ask when employees work abroad In addition to answering the full range of payroll questions, the Payroll Answer Book contains abundant examples that illustrate necessary calculations. The 2013 Edition of Payroll Answer Book brings the payroll professional up to date on the latest federal law and regulatory changes. Highlights include: What legislative changes will affect Payroll in 2013 and beyond New chapter on data privacy delineating what payroll practitioners need to know An explanation of how to withhold the new additional Medicare tax How to complete the 2013 W-2 form How to participate in the Voluntary Classification Settlement Program Temporary Eligibility Expansion Program An example illustrating withholding for a 2013 levy The changes to the 2013 Form 941 Expanded list of steps employers should take in processing garnishments Results of a new case as to whether an employer was a successor employer under state law when it was seen as an extension of the previous employer Why it's important to track overtime in foreign countries And more! View the Highlights for this title. 1. New Employees Wages Deposits Other Depositors Guidance Latest Developments 2. Computing Tax Withholding Employer Responsibilities Federal Insurance Contributions Act The Additional Medicare Tax Federal Income Tax Withholding Form W-4 Withholding Methods Additional Withholding Requirements Supplemental Wage Payments Wage Payments to Family Members Indians and Gaming Profits Special Employer Classifications Tipped Employees Independent Contractors Backup Withholding Earned Income Credit The Common Paymaster Taxation and Reporting for the Deceased Penalty Assessment Disregarded Entities Getting IRS Assistance 3. Federal Unemployment Insurance Employers Defined Wages Subject to FUTA Tax Special Classes of Employment Calculating FUTA Tax Controlling Unemployment Costs Title XII Loan Paying FUTA Taxes Form 940: Employer's Annual Federal Unemployment (FUTA) Tax Return Penalties Financing State Benefits Benefit Eligibility 4. Depositing and Reporting Federal Income and FICA Taxes Employer Identification Number Deposit Schedules and Deadlines Electronic Deposits Filing Requirements Form 941 Corrections to Form 941 Form 943 W-2 Forms Tip Reporting for Large Food or Beverage Establishments Corrections to Form W-2 Form W-3 Penalties Special Reporting Situations 5. Direct Deposit Processing Direct Deposit State Laws and Regulations Common Concerns for Employers and Employees Pay Cards Mobile ACH Payments International Payments 6. Employees and Independent Contractors Worker Classification Employee Status Specific Occupations and Industries Statutory Classifications Misclassification of Workers Section 530 of the Revenue Act of 1978 Classification Settlement Program Voluntary Classification Settlement Program Tax Court Review Assistants of Independent Contractors Temporary Workers Benefit Plans Leased Employees 7. Garnishment and Other Deductions Overview of Federal Garnishment Law Child Support Orders Medical and Spousal Support New-Hire Reporting Multiple Garnishments Student Loans Administrative Wage Garnishment (AWG) Pay Periods Federal Tax Levies Voluntary Wage Assignments Fair Labor Standards Act 8. The Fair Labor Standards Act Coverage—Jurisdiction Exemptions How to Achieve Compliance Penalties Federal Government Contracts Other Laws Affecting Employer-Employee Relationship Equal Pay Act WARN Act 9. Benefits Treated as Compensation Fringe and Employee Benefits: General Overview Withholding Requirements: Taxable Fringe Benefits Reporting of Fringe Benefits Reimbursements for Business Expenses Accountable Business Expense Reimbursement Plans Achievement Awards Adoption Assistance Advances and Loans Athletic Facilities De Minimis Awards Back-Pay Awards Bonus Payments Cafeteria Plans Cellular Phones Chauffeur Services Club Dues Company Aircraft or Vehicles Dependent Care Director Fees Disability (Insured) Benefits Domestic Partner Benefits Eating Facilities Educational Assistance Employee Business Expenses Employer Payments to an Employee's Estate Family and Medical Leave Act Flexible Spending Accounts Frequent Flyer Miles Fringe Benefits Gifts to Employees Golden Parachutes Group-Term Life Insurance Health Care Benefits Idle-Time Payments Income Tax Services Interviewee Expenses Jury Pay Leave Sharing Legal (Group) Benefits Life Insurance (Non-Group-Term Insurance and Split-Dollar Insurance) Long-Term Care Benefits Meals and Lodging Medical Savings Accounts Moving Expenses Nondiscrimination Requirements Nonqualified Deferred Compensation Outplacement Services Pension and Profit Sharing Plans Scholarships and Fellowships Severance Pay Spousal Travel Stock and Stock Options Supplemental Unemployment Benefits Tax-Deferred Annuities Taxes (Employees' Share) Paid by Employer Tool Allowances Transportation Fringe Benefits Tuition Reduction Benefits Uniform Allowances Workers' Compensation Benefits W-2 Reporting for 2013 10. Sick Pay Federal Income Tax Withholding FICA and FUTA Taxes Forms W-2 and W-3 Employee-Paid Benefits State Disability Insurance Plans 11. Required Recordkeeping and Record Retention FLSA Record Retention IRS Employment Records I-9 Record Retention Other Federal and State Requirements Machine-Sensible Records Employee Privacy Concerns in Recordkeeping Summary of Retention Requirements 12. Mergers, Acquisitions, Divestitures, and Other Business Restructurings Federal Payroll Rules for Statutory Mergers and Consolidations Federal Successor Employer Rules Transactions Outside the Successor Employer and Statutory Merger Rules Partnerships and Disregarded Entities FICA Exemptions for Nonprofit Organizations in M&A Events Federal Employer Identification Numbers Filing Forms 1099 Series in an M&A Event State Issues for M&As Qualified Retirement Plans Federal CP 253 and CP 102 Notices and Other Agency Inquiries in Context of Change of Ownership Compensation Benefits Administration and M&A Events 13. Paying Employees Abroad Legal Requirements Employment Contracts Time Reporting Payment of Wages to Foreign Workers Benefits Time Off Taxes Year-End Processing Accountability 14. Data Privacy Data Classification and Flow Mapping Data Governance Physical Security Data Life Cycle Management Technology Considerations Breach of Data Awareness and Education Data Privacy and Other Laws Third-Party Service Providers Cloud Computing Global Payroll Data Protection APPENDIX A: Directory of State Labor Departments APPENDIX B: Directory of State Agencies Dealing with Income Tax Withholding APPENDIX C: State Employment Security Agencies Dealing with State Unemployment Insurance Tax Programs Payroll Manager's Letter Dorinda D. DeScherer, Terence M. Myers Payroll Manager's Letter has been keeping payroll and HR professionals informed and up-to-date since 1985. This semi-monthly 8-page newsletter contains concise, plain-English explanations of the latest federal payroll developments: New tax laws and regulations IRS announcements, revenue rul more... Add to cart   |  Price: $399.00  |  PIN: 9900004600  |  Format: Paperback  Imprint: Aspen Publishers  Pennsylvania Payroll Guide, 2013 Edition Patrick J. McKenna Written in clear, non-legal language for payroll and financial managers, Pennsylvania Payroll Guide is the only all-in-one resource for employers that must comply with Pennsylvania's complex payroll laws. Filled with explanations, examples, and practical advice, this 1,800-page reference covers more... Add to cart   |  Price: $309.00  |  ISBN: 9781454808428  |  Format: Looseleaf  Imprint: Aspen Publishers  Wage and Hour Answer Book, 2013 Edition Littler Mendelson, P.C. The Wage and Hour Answer Book provides guidance that will save you valuable time and help you stay in compliance, including: Real-world, detailed examples that simplify complicated overtime pay, hours worked, and other calculations Tips and precautions to help you avoid non-compliance  more... Add to cart   |  Price: $325.00  |  ISBN: 9781454808541  |  Format: Hardcover  Imprint: Aspen Publishers  Employee Benefits in Mergers and Acquisitions, 2012-2013 Edition Ilene Ferenczy Employee Benefits in Mergers and Acquisitions is an essential tool to assist both benefits specialists and mergers and acquisitions professionals examine every major employee benefits concern likely to arise in the wake of a merger or an acquisition, including: Legal and tax compliance issues more... Add to cart   |  Price: $399.00  |  ISBN: 9781454808398  |  Format: Looseleaf  Imprint: Aspen Publishers  American Payroll Association (APA) Basic Guide to Payroll, 2013 Revised Edition Joanne Mitchell-George, Delores Risteau Between the American Taxpayer Relief Act of 2012, a new Form I-9, active courts, and the IRS has been promulgating new regulations, it's more important than ever to be in compliance with payroll laws and regulations! How do you keep up with all the changes and stay in compliance to avoid penalties more... Add to cart   |  Price: $389.00  |  ISBN: 9781454825340  |  Format: Looseleaf  Imprint: Aspen Publishers  California Payroll Guide, 2013 Edition Valerie Alexander-Bailey California laws, regulations, and policies present many unusual challenges for payroll professionals, in part because California often puts groundbreaking laws and regulations on the books well ahead of the rest of the nation. California Payroll Guide helps you understand the nuances to stay f more... Add to cart   |  Price: $305.00  |  ISBN: 9781454825364  |  Format: Looseleaf  Imprint: Aspen Publishers  Quick Reference to Payroll Compliance, 2013 Edition Alice Gilman Quick Reference to Payroll Compliance is a one-volume resource that gives you straightforward instruction on complying with both federal and state laws for all areas of payroll administration: from calculating gross pay to handling garnishments, from taxation of fringe benefits to year-en more... Add to cart   |  Price: $385.00  |  ISBN: 9781454825753  |  Format: Paperback  Imprint: Aspen Publishers  Privacy and Data Security Law Deskbook Lisa J. Sotto An essential compliance tool for every privacy officer and attorney involved in managing privacy and data security issues, Privacy and Data Security Law Deskbook provides the thorough, practical, sector-specific guidance that helps you meet today's challenges and minimize the risk of data breac more... Add to cart   |  Price: $395.00  |  ISBN: 9780735591103  |  Format: Looseleaf  Imprint: Aspen Publishers  AAPA Guide to Accounts Payable, 2013 Edition Jerri Langer, Mary Kallewaard Published in conjunction with the American Accounts Payable Association, the AAPA Guide to Accounts Payable is literally your one-stop-shop for everything you need to know about how to run a successful AP department. It guides you through all the essential issues you need to take into considera more... Add to cart   |  Price: $355.00  |  ISBN: 9781454825333  |  Format: Looseleaf  Imprint: Aspen Publishers