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Payroll Answer Book, 2012 Edition by Deborah Timberlake

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: 5/3/2012
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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!


  • 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

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