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Prepare to Comply with the Various Federal and State Laws of the U.S. Payroll System
The U.S. payroll system is complex and navigating the rules can be a tough task for payroll professionals. It requires a good understanding of various federal and state laws and a constant awareness of the changing and evolving regulations.
Payroll preparation is a time-consuming and tedious process prone to human error. Complying with wage and hour laws, travel pay, child support garnishments, handling overpayments and other issues is a constant source of headache for the payroll department. Things are even more difficult if you're a multistate employer.
Join this Payroll Virtual Boot Camp, where payroll specialist Vicki M. Lambert, CPP will help you get a clear understanding of complex payroll rules and regulations in four major areas and provide you with practical steps and actionable plans to achieve compliance.
Session-1: Wage and Hour Compliance: It's More than Just Calculating Overtime
Time: 11 am EST – 12:30 pm EST | Duration: 90 minutes
This session will cover:
Federal minimum wage
State minimum wage
Youth minimum wage (training wage)
Board and lodging credits
Legal work week and work day: Definition
How and when to pay for travel time?
What is considered hours worked and how do they affect overtime?
Is it covered under the Fair Labor Standards Act (FLSA) or do I need to check the state?
What to do when the FLSA and the state law differ?
How to handle the FLSA and union contracts?
What is regular rate of pay?
How is overtime calculated under the FLSA?
How to post requirements?
Meal and rest periods
Statements and payday notices
Frequency of wage payments
Method of payment
How to pay terminated employees?
How to pay out accrued vacation?
Q/A + Break: 15 minutes
Time: 12:45 pm EST – 2:45 pm EST | Duration: 120 minutes
Part 1 - Best Practices to Handle Multistate Employees
How to determine state withholding liability?
Who is a resident?
How reciprocal agreements affect taxation of wages?
Resident and non-resident taxation policies
The four-factor test for state unemployment insurance
Supplemental withholding rates
How to withhold requirements when an employee is in a state temporarily?
Which states require the use of their own Withholding Allowance Certificate, which states allow either theirs or the Form W-4, and which states don't have a form?
How to report wages for multistate employees on Form W-2?
Part 2 - Child Support Garnishments
Child support garnishments: Definition
The federal requirements a payroll department must know for child support
Effect of state requirements on child support
Specific requirements for child support, including deduction limits, deadlines, filing procedures, administrative fees, and penalties/fines for violations
How to handle terminated employees with regard to child support?
Best practices to communicate with employees and issuing parties
How to choose a garnishment when an employee has current support orders, medical support orders, and arrearages
Examples of calculating the withholding, and prioritizing the order of distribution when an employee has more than one type of garnishment
How to process medical support notices properly?
Q/A & Break : 15 minutes
Time: 3 pm EST – 4:30 pm EST | Duration: 90 minutes
Part 1 - Tax Levies and Creditor Garnishments
Types of tax levies and creditor garnishments: Definition
The federal requirements a payroll department must know on each type of garnishment
Effect of state requirements on garnishments
How to handle terminated employees regarding garnishments?
How to determine the withholding under a federal tax levy?
How to deduct the proper amounts for student loans and creditor garnishments?
The rules to be followed when it comes to state tax levies
How to calculate the withholding and prioritizing the order of distribution when an employee has more than one type of garnishment?
What to do with "payday loans" or what are known as voluntary wage assignments for creditors?
Part 2 - Handling Overpayments Correctly
How to handle overpayments under the Internal Revenue Service (IRS) and State Tax Codes:
Why a 1990 IRS private letter ruling on handling overpayments applies today?
How to correct overpayments in the same calendar tax year?
How to correct Federal Insurance Contributions Act (FICA) taxes for a prior year overpayment?
How to correct Federal Unemployment Tax Act (FUTA)/State Unemployment Insurance (SUI) taxes?
How to use Form W-2 or Form W-2C to report overpayments?
Wage and hour laws and their impact on recouping overpayments:
The standards under the FLSA in terms of timeframe for recouping prior year overpayments
Whether a written agreement for repayment is always required under the FLSA?
How to collect overpayments from exempt employees and its effect on salary basis compliance
How to recoup overpayments and its effect on minimum wage and overtime requirements?
Can employers treat advanced vacation payments as overpayments if an employee terminates?
Where do the states stand on recouping overpayments?
Who Will Benefit
Human resources professionals
Anyone responsible for the compliance issues of a payroll department
Vicki M. Lambert, CPP is President and Academic Director of The Payroll Advisor™ a firm specializing in the training of payroll professionals. With over three decades of hands-on experience in all facets of payroll functions as well as over 20 years as a trainer and author, Ms. Lambert is a sought-after and respected voice in the practice and management of payroll issues. She has conducted open market training seminars on payroll issues across the United States as well as serving as an in-house trainer for businesses such as Sun Micro systems, Fox Studios, Disney, County of Riverside and the City of Hesperia. Ms. Lambert currently produces and presents payroll related audio seminars, webinars and webcasts for clients, APA chapters and business groups throughout the country. Ms. Lambert is an adjunct faculty member at Brandman University in Southern California and is the creator of and instructor for their Practical Payroll Online program, which is approved for re certification hours by the APA.