U.S. Payroll Primer for Canadians
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In this comprehensive six-part series, co-produced by the National Payroll Institute and the American Payroll Association, you will get a clear understanding of U.S. payroll requirements. The program will give you indispensable training and knowledge on a variety of payroll topics — from workers' status issues to tax withholding, depositing and reporting procedures.
This online course is delivered in six (6) three-and-a-half-hour modules. Participants will acquire the payroll knowledge, skills, and abilities to ensure payroll compliance, and improve job productivity. U.S. Payroll Primer for Canadians teaches fundamental pay calculations through hands-on exercises and complex pay calculations and concepts. Topics covered include:
- Calculate gross and net pay
- Recognize taxable vs. nontaxable fringe benefits
- Withhold, deposit, and report federal income taxes
- Prepare and file Forms 941 and W-2
- Use forms provided by new employees, including Forms W-4 and I-9
How to access your session:
Login information will be provided by PayrollOrg twenty-four hours before each session. If you do not receive the login information, please check your email SPAM folder. If it's not there, please contact membership@payroll.ca as soon as possible.
Minimum wage and overtime rules
- Minimum wage and overtime
- Opportunity wage for teenagers
- Definition of exempt and non-exempt employees
- Definition of workweek
- Definition of overtime
- Definition of regular rate of pay
- Converting a salary to an hourly rate
- Company policy vs. federal and state wage-hour laws
- Tips and tip credit
- Collecting time worked
- Child labor
Pay frequencies
- State rules for pay intervals
- State rules for deductions
- Pay calendar
Calculation of the employee's gross pay
- Gross pay
- Final payday
- Salary conversion to hourly rate
- Paycheck calculation
Paycheque calculations
- Gross to net
- Withholding taxes
- Employer responsibilities
- Requirements of withholding
- Constructive receipt
- Form W-4
- Federal income tax Withholding
- Social security tax
- Medicare tax
- State income tax withholding
- State disability tax withholding
- State unemployment insurance tax withholding
- Local income tax withholding
- Taxing tips
Calculation of the employee's net pay
- Deductions from pay
- Common benefits' impact on net pay
Method of payment
- Check
- Direct deposit
- Payroll cards
- Off-cycle payments
Payroll journal entries
Payroll department issues
- Confidentiality
- Telephone skills
- What is a career in payroll?
Who is an employee?
- Identifying an employee
- Definitions of:
- employee
- temporary agency employee
- leased employee
- independent contractor
- common law test
Employment eligibility
- Form I-9
- Review of documents
Social security numbers
- Verifying social security numbers
- Verifying names
Pay calculations
- Piecework
- Gifts
- On-call time
- Vacation, sick, holiday, other earnings
- Retroactive payments
Taxable/nontaxable compensation
- IRS definition
- Fair market value
- Other compensation
- Constructive payments
- Non-taxable fringe benefits and IRC Section 132
- No-additional-cost fringe benefits
- Qualified employee discounts
- Working condition fringe benefits
- De minimis fringe benefits
- Qualified transportation fringe benefits
- Qualified retirement advance
- Moving expenses
Taxation of employer-paid benefits
- Personal use of company vehicles
- Group-term life insurance
- Deferred compensation plans
- Qualified plans versus nonqualified plans
- 401(k) plans
- Cafeteria plans
- Loans to employees
Withholding taxes
- Form W-4
- Federal Income Tax
- Supplemental method
- Flat rate method
- Aggregate method
- Gross-up
- Deceased employees
Federal tax deposit requirements
- Lookback period
- Monthly depositor
- Semiweekly depositor
- One-day deposit requirement
- Deposit requirements - Off-cycle payments
- Quarterly deposits
- Penalties
- EFTPS
Wage and tax reporting
- Taxpayer identification numbers
- Form W-2
- General instructions
- Box-by-box instructions
- Form 941
- General instructions
- Line-by-line instructions
- Reporting tax liabilities on Schedule B
- Reviewing the payroll register
- How to reconcile wages and taxes
Deductions from pay
- Employer deductions
- Assignments
- Overpayments
- Benefits
- Charitable contributions and reporting
- Wage attachments
- Disposable earnings/take home pay
- Priorities
- Bankruptcy
- Child support
- Federal tax levies
- Creditor garnishments
- Student loan collections
- Federal agency garnishments
Recordkeeping
- Minimum wage and overtime - FLSA
- Tax Records for IRS and SSA
- Family and Medical Leave Act
- Immigration Reform and Control Act
- Company requirements
Advancing your payroll career
Please note that after registering online for this event, you will receive an email confirmation that confirms your registration. Confirmation emails are sent approximately within 2 business days after the registration has been processed.
Three business days before the live event, you will be sent the link to access the online PD seminar on the scheduled day.
Also, detailed instructions on accessing the online PD seminar will be emailed to you on the morning of the event.
Cancellations or Transfers: requests must be received in writing at least four (4) business days prior to the online seminar date. Please note a cancellation fee or transfer fee in the amount of $100 plus applicable taxes will be applied. Cancellation or transfer requests received after the login information has been provided are not eligible for a transfer or refund.