The Payroll Process: A Basic Guide to U.S. Payroll Procedures and Requirements Plus CPP Exam Practice

Gregory Mostyn

Publisher: Worthy and James Publishing Pages: 384 Price: (paperback) $35.95 ISBN: 9798218000400 Reviewed: June, 2024 Author Website: Visit »

Calculating payroll is a complex procedure, given the classifications of employees and our ever-changing labor laws. The Payroll Process has been published every two years since 2018 to serve as a first reference for most payroll-related inquiries. This is the 2024 edition.

The book is divided into six sections, each examining different facets of payroll. Section 1 (“Identify Employees”) starts with information on searching for and hiring employees, initial documentation (including sample forms), verifying employee eligibility, and more. It also considers how to classify employees, from the time they are hired to when they are no longer associated with the company, employee misrepresentation, at-will employment, and much more.

Section 2 (“Calculating Payroll”), by far the largest section, is itself further divided into five parts (“Gross Pay,” “Withholding FICA,” “Federal income Tax,” “Employer Payroll Tax Expenses,” and “Benefit Expenses.”)

Other sections cover recording payroll, making payments, submitting forms and reports, employing non-U.S. personnel, and internal controls.

The book is extremely thorough, even on issues that aren’t technical. For example, in the chapter on identifying employees, the author looks at the issue of employment separation. A subhead asks “Is It Necessary?” followed by narrative discussing the perils of terminating an employee. The section further offers a checklist of points to consider before going through with a termination.

Each entry is clearly laid out with subheading, examples, and sample calculations where appropriate. Readers without a background in Human Resources or accounting can easily follow the text; the entries are not intended to make one a payroll expert, but to provide a deeper understanding of the various facets of payroll and a resource to consult when payroll issues arise.

Overall, this book is an excellent reference for payroll-related questions for U.S. organizations.

Author's Current Residence
Milpitas, California
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