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PRDV204: Payroll Applications

Unit 1: Payroll Foundations and Understanding Pay  

The basic understanding of payroll can be looked at from a few different perspectives.  Perspective 1: Payroll can be identified as the total of all financial records associated with an individual employee.  This is the identification of payroll from an organizational perspective.  Perspective 2: Payroll can be looked at as the amount an employee receives from an employer in exchange for labor.  This is the identification of payroll from the employee's perspective.  Perspective 3: Payroll can be identified as the process through which taxes are collected and remitted to the appropriate authorities.  Regardless of the perspective that is most familiar to you, this unit will provide you with some foundational insight that frames the basic understanding of payroll and the pay process.

Unit 1 Time Advisory
This unit should take approximately 3 hours to complete.

☐    Subunit 1.1: 35 minutes

☐    Subunit 1.2: 92 minutes

☐    Subunit 1.3: 46 minutes

☐    Subunit 1.4: 7 minutes

Unit1 Learning Outcomes
Upon successful completion of this unit, the student will be able to:
- Understand and define the working relationship between the employer and any laborer, regardless of their employment classification.  - Calculate overtime payments for employees.  

1.1 Definitions   - Reading: HR Technology Partners: "Payroll Terms and Glossary" Link: HR Technology Partners: "Payroll Terms and Glossary" (HTML)
 
Instructions: To review the payroll terms and glossary click on the link above.  In this part of the course you will be introduced to an alphabetical list of terms and concepts that you will see throughout the course.  You are greatly encouraged to review this list prior to proceeding through the remainder of the course, and you should definitely bookmark this link (save it as a favorite) and refer to it as you go through the course, especially if you come across a term and do not remember exactly what it means. 
 
This reading should take you approximately 15 minutes to complete.   
 
Terms of Use: Please respect the copyright and terms of use displayed on the webpage above.

  • Reading: Quizlet.com’s "Payroll Flashcards" Link: Quizlet.com’s "Payroll Flashcards" (HTML)
     
    Instructions: To review the payroll terms click on the link above.  You will need to use the arrows on the left and right sides of the flashcards to advance or move backwards.  In this part of the course you will be introduced to a series of terms that will assist you with your understanding of payroll applications.  Please pay careful attention to the information in this part of the course. 
     
    Terms of Use: Please respect the copyright and terms of use displayed on the webpage above.
     
    This reading should take you approximately 20 minutes to complete.    

1.2 Defining the Working Relationship   1.2.1 Independent Contractor vs. Employee   - Reading: IRS.gov’s "Independent Contractor (Self-Employed) or Employee" Link: IRS.gov’s "Independent Contractor (Self-Employed) or Employee" (HTML)
 
Instructions: In this part of the course you will be provided a detailed summary of the foundational types of workers. It is very important to the understanding of payroll that you properly identify the worker and their relationship to the employer. This is the beginning step of the employment process. This resource will provide you with some scenarios, additional links that will direct you to expanded information, the categories used when applying the common law rules for clarifying the workers employment status, and some foundational information on what happens if an employee is misclassified. The content in this part of the course covers subunits 1.2.1, 1.2.3, and introduces 1.2.4. Subunit 1.2.4 will be further expanded in an IRS webinar in that section of the course. 

 Reading this webpage should take you approximately 15 minutes.  
   

 Terms of Use: Please respect the copyright and terms of use
displayed on the webpage above.  
  

1.2.2 Part Time, Temporary, and Seasonal Employees   - Reading: FindLaw.com’s "Part Time, Temporary, and Seasonal Employees" Link: FindLaw.com’s "Part Time, Temporary, and Seasonal Employees" (HTML)
 
Instructions: To review this part of the course click on the link above.  In this part of the course you will be provided with information to assist in your understanding of part-time, temporary, and seasonal employees.  Embedded within this resource are links that will take you to additional information that will expand on associated legislation that structures the use of these types of workers in the workplace. 
 
Terms of Use: Please respect the copyright and terms of use displayed on the webpage above.
 
This reading should take you approximately 8 minutes to complete.

1.2.3 Reasonable Basis and Common Law Test   Note: This topic is covered by the reading in subunit 1.2.1.  

1.2.4 Incorrect Classification   Note: Part of this topic is covered by the reading in subunit 1.2.1.  Additional insight on this topic is provided in the webinar listed below.

  • Web Media: Irsvideos.gov Presents: Anita Bartels’ "Worker Classification" Link: Irsvideos.gov Presents: Anita Bartels’ "Worker Classification" (Flash)
     
    Instructions: To review this part of the course click on the link above.  In this part of the course you will be provided with detailed information associated with the classification of the worker.  Pay careful attention to the information presented on the misclassification of the worker.  This webinar can be viewed using a Flash Player or Windows Media.
     
    Terms of Use: Please respect the copyright and terms of use displayed on the webpage above.
     
    This web media should take you approximately 54 minutes to complete.

1.2.5 Employment Eligibility and New Hire Reporting   - Reading: NOLOLaw.com: Beth Laurence's "Hiring Your First Employee: 13 Things You Must Do" Link: NOLOLaw.com: Beth Laurence's  "Hiring Your First Employee: 13 Things You Must Do" (HTML)
 
Instructions: To review this part of the course click on the link above.  In this part of the course you will be provided with a list of thirteen things that need to happen when you hire your first employee.  The core information is still valid even if you are hiring your one thousandth employee. 
 
Terms of Use: Please respect the copyright and terms of use displayed on the webpage above.
 
This reading should take you approximately 15 minutes to complete.

1.3 Minimum Wage   1.3.1 Federal Requirement   - Reading: US Department of Labor's "Wages and Hours Worked: Minimum Wage and Overtime Pay" Link: US Department of Labor's "Wages and Hours Worked: Minimum Wage and Overtime Pay" (HTML)
 
Instructions: To review this part of the course click on the link above.  This part of the course will provide you with an overview of minimum wage from a federal perspective. 
 
Terms of Use: Please respect the copyright and terms of use displayed on the webpage above.
 
This reading should take you approximately 20 minutes to complete.    

1.3.2 State Requirement   - Reading: US Department of Labor's "State Labor Laws" Link: US Department of Labor's "State Labor Laws" (HTML)
 
Instructions: To review this part of the course click on the link above.  In this part of the course you will be provided with a colored map that will give you specific insight on minimum wage by state.
 
Terms of Use: Please respect the copyright and terms of use displayed on the webpage above.
 
This reading should take you approximately 19 minutes to complete.    

1.3.3 Tip Credit   - Reading: NOLOLaw.com: Lisa Guerin's "Tips, Tip Pooling, and Tip Credits: What Service Employees Need to Know" Link: NOLOLaw.com: Lisa Guerin's "Tips, Tip Pooling, and Tip Credits: What Service Employees Need to Know" (HTML)
 
Instructions: To review this part of the course click on the link above.  In this part of the course you will be provided with insight that supports your understanding of tips and tip credits.  In the body of this reading there is a hyperlink entitled “wage and hour laws in your state.”  You should click on this link to find specific information listed for each state.  You should view the information on multiple states, comparing them to see which states actually pay a higher minimum wage than the federal requirement.   
 
Terms of Use: Please respect the copyright and terms of use displayed on the webpage above.
 
This reading should take you approximately 7 minutes to complete.    

1.4 Defining and Calculating Overtime   - Web Media: YouTube: NWSSPathmath Channel's "Calculating Income – Overtime" Link: YouTube: NWSSPathmath Channel's "Calculating Income – Overtime" (YouTube)
 
Instructions: To review this part of the course click on the link above.  In this part of the course you will receive instruction on the basic calculations of overtime pay.  The instruction will walk you step by step through a regular plus overtime calculation for an employee.  
 
Terms of Use: Please respect the copyright and terms of use displayed on the webpage above.
 
This web media should take you approximately 4 minutes to complete.   
 

  • Lecture: YouTube: National Park Community College's "Overtime Pay" Link: YouTube: National Park Community College's "Overtime Pay" (YouTube)
     
    Instructions: To review this part of the course click on the link above.  In this part of the course you will receive instruction on the basic calculations of overtime pay. 
     
    Terms of Use: Please respect the copyright and terms of use displayed on the webpage above.
     
    This lecture should take you approximately 3 minutes to complete.