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1713890933675-7b52bed6-ae9a-4121-bdda-e654d63a1d6f_1

The Payroll Process

978-0-9914231-6-3

A Basic Guide to US Payroll Procedures and Requirements

The Payroll Process, A Basic Guide to US Payroll Procedures and Requirements (2024), explains the payroll process and provides references for additional compliance issues and research. Specifically, for a business, the book is designed for use in four ways:

  • The book explains the steps needed to complete a proper payroll process. Numerous examples and illustrations are provided.
  • The book acts as a concise, efficient first reference that should be used as the first source for calculating payroll accounting procedures to meet compliance requirements and resolve payroll questions.
  • As the topics change, the book provides references to more detailed information sources by individual topic.
  • For new businesses, a text and appendix provide a payroll checklist for startup procedures.

Also, employees who wish to understand overtime and minimum wage, payroll withholding calculations, and see explanations of labor law protections and employee rights and benefits will find the book to be a valuable reference.

Tax tables, commonly used forms, and indexes are included.

For Students: You will find this book to be a powerful complement to introductory material, adding detailed explanations for each topic combined with numerous examples. Further advancement material for payroll practitioner certification is included as well.

From the comprehensive tests, students can practice individual section questions as follows: 

Questions By Section

Section 1 Test 1 1,3,8,11,15,25,33,39,70,87,88,101,106,114,115,120,129,139,142,155,164
Test 2 16,23,31,36,37,42,46,56,57,75,94,112,130,133,146,157,159,162
Test 3 14,23,31,53,62,84,85,95,98,100,102,106,118,119,122,123,124,151
Section 2, Part 1 Test 1 16,34,37,43,46,61,63,76,79,69,86,89,90,94,98,105,118,127,132,144,148,149,154,159
Test 2 1,5,7,10,11,14,21,22,28,32,38,34,48,49,55,64,65,69,72,74,77,80,89,92,100,102,110,131,135,141,151,154,155,166,167
Test 3 8,13,17,21,42,46,47,49,52,54,56,61,63,69,75,79,82,87,90,91,103,105,115,117,126,129131,135,138,141,156,157,162,166,172,175
Section 2, Part 2 Test 1 20,50,55,56,75,81,134,168
Test 2 18,33,108,144,145
Test 3 15,30,33,51,65,76
Section 2, Part 3 Test 1 4,52,78,112,119
Test 2 6,8,9,12,47,54,95,126,129,150,158,161
Test 3 11,18,60,66,71,74,81,89,148,165
Section 2, Part 4 Test 1 14,20,30,117,146
Test 2 6,47,67,108,147
Test 3 58
Section 2, Part 5 Test 1 6,9,21,32,35,43,45,48,49,62,67,85,102,137,143,147,165
Test 2 23,43,44,45,50,51,52,70,73,85,86,89,93,99,114,118,127,132,148,170
Test 3 2,3,5,12,22,36,37,38,48,70,72,73,77,85,91,93,104,109,114,120,125,127,128,142,143,145,150,152,155,164,169
Section 3 Test 1 5,69,121,195
Test 2 58,106,128,138,142,148
Test 3 31,130
Section 4 Test 1 7,12,53,95,97,103,113,123,128,163
Test 2 4,17,20,24,27,40,41,90,109,111,113,117,119,122,143,165,169
Test 3 6,24,28,59,64,80,96,107,110,144,161
Section 5 Test 1 18,24,36,58,59,60,65,66,72,99,100,104,110,116,133,167
Test 2 3,25,26,30,35,59,120,125
Test 3 1,4,16,94,113,139,146,149,154,165,171
Section 6 Test 1 38,42,51,83,145,151,152,156,160
Test 2 12,15,19,29,39,60,61,63,168
Test 3 25,35,78,101,159
Section 7 Test 1 68,74,84,93,130,135,140,158
Test 2 81,82,84,101,115,123,153
Test 3 10,19,29,40,41,56,57,97,116,132
Document Retention, Accounting/Audit
Test 1 10,13,17,19,23,26,31,57,64,76,80,96,107,109,111,126,139
Test 2 2,76,88,105,116,121,134,164
Test 3 32,43,44,45,83,92,112,153,158,163,168,173,174