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PRDV204: Payroll Applications

Unit 2: Payroll: The Law, the Rules  

The money collected through the payroll process is regulated by various laws at the federal and state levels.  These laws are in place to ensure consistency in the implementation of payroll applications.  While the laws do not directly tell you how to structure your payroll system, you are provided guidance on specific elements associated with effective payroll management.

Unit 2 Time Advisory
This unit should take you approximately 3 hours to complete.

☐    Subunit 2.1: 99 minutes

☐    Subunit 2.2: 6 minutes

☐    Subunit 2.3: 6 minutes

☐    Subunit 2.4: 21 minutes

☐    Subunit 2.5: 48 minutes

Unit2 Learning Outcomes
Upon successful completion of this unit, the student will be able to:
- Understand the basic laws and rules that apply to payroll applications.

2.1 Fair Labor Standards Act (FLSA)   - Reading: YouTube: US Office of Personnel Management’s "FLSA Webcast" Link: YouTube: US Office of Personnel Management’s "FLSA Webcast" (YouTube)
 
Instructions: To review this part of the course click on the link above.  In this part of the course you will gain an expanded understanding of the basic elements of FLSA.  The presenter will address who is covered by FLSA, and more specifically, what parts of FLSA actually apply to certain workers.  You should take notes during this presentation.
 
Terms of Use: Please respect the copyright and terms of use displayed on the webpage above.
 
This lecture should take you approximately 1 hour and 33 minutes to complete. 

  • Reading: Practicallaw.com’s "Fair Labor Standards Act" Link: Practicallaw.com’s "Fair Labor Standards Act" (HTML)
     
    Instructions: To review this part of the course click on the link above.  In this part of the course you will learn that this is the legislation that governs the wage and hour laws of the United States.  There is also a provision that speaks to the generalities of wage and hour laws as they apply to foreign countries.  This is great information to know if you plan on opening or expanding a business into a foreign country.    
     
    Terms of Use: Please respect the copyright and terms of use displayed on the webpage above.
     
    This reading should take you approximately 5 minutes to complete.   

2.2 Portal-to-Portal Act of 1947   - Reading: Practicallaw.com’s "Portal-to-Portal Act of 1947" Link: Practicallaw.com’s "Portal-to-Portal Act of 1947" (HTML)
 
Instructions: To review this part of the course click on the link above.  In this part of the course you will learn about some of the things an employer is excluded from paying to an employee.  Pay close attention to the discussion about how this act amended the FLSA.    
 
Terms of Use: Please respect the copyright and terms of use displayed on the webpage above.
 
This reading should take you approximately 5 minutes to complete.   

2.3 The Family and Medical Leave Act (FMLA)   - Reading: Practicallaw.com’s "Family and Medical Leave Act" Link: Practicallaw.com’s "Family and Medical Leave Act" (HTML)
 
Instructions: To review this part of the course click on the link above.  In this part of the course you will learn that this is the legislation that requires an employer to provide job-protected leave from employment to covered employees.    
 
Terms of Use: Please respect the copyright and terms of use displayed on the webpage above.
 
This reading should take you approximately 5 minutes to complete.

2.4 Withholding Allowances   - Reading: About.com’s William Perez "How to Fill out Form W-4" Link: About.com’s William Perez "How to Fill out Form W-4" (HTML)
 
Instructions: To review this part of the course click on the link above.  In this part of the course you will learn about the lawful way to reduce you tax liability.  The concept of tax is an intricate part to the payroll process, so pay careful attention to the information in this part of the course. 
 
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This reading should take you approximately 15 minutes to complete.    

  • Reading: Buzzle.com’s "Withholding Allowances" Link: Buzzle.com’s "Withholding Allowances" (HTML)
     
    Instructions: To review this part of the course click on the link above.  In this part of the course you will learn about the lawful way to reduce you tax liability.  The concept of tax is an intricate part of the payroll process, so 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 5 minutes to complete.    

2.5 Earned Income Credit   - Reading: Irsvideo.gov’s "Earned Income Tax Credit Video" Link: Irsvideo.gov’s "Earned Income Tax Credit Video" (Flash)
 
Instructions: To review this part of the course click on the link above.  The 3:22-minute video will provide you with an explanation of earned income tax credit, or EITC. 
 
Terms of Use: Please respect the copyright and terms of use displayed on the webpage above.
 
This web media should take you approximately 3 minutes to complete.    

  • Reading: IRS.gov’s "Earned Income Tax Credit" Link: IRS.gov’s "Earned Income Tax Credit" (HTML)
     
    Instructions: To review this part of the course click on the link above.  In this part of the course you will learn about earned income tax credit (EITC or EIC).  This part of the course will guide you towards understanding this aspect of tax.  To access the various parts of this reading you will have to click on each embedded hyperlink individually.     
     
    Terms of Use: Please respect the copyright and terms of use displayed on the webpage above.