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PRDV204: Payroll Applications

Unit 5: Payroll and Paycheck Withholdings—Employee State Tax and Deductions  

While there is federal legislation that impacts the application of payroll for all employers and employees, there are some intricacies that are applicable to each state.  And while the primary intent of this unit is to give an overview of state and local income taxes, we will also cover topics like employer-paid taxes and how to deal with the payroll of a deceased employee.

Unit 5 Time Advisory
This unit should take you approximately 3 hours to complete.

☐    Subunit 5.1: 90 minutes

☐    Subunit 5.2: 30 minutes

☐    Subunit 5.3: 50 minutes

Unit5 Learning Outcomes
Upon successful completion of this unit, the student will be able to:
- Define and be able to research specific information on a particular state tax requirement.  - Be able to identify what happens if an additional deduction from an employee’s compensation needs to happen.  

5.1 State Taxes   - Reading: IRS.gov’s "State Links"  Link: IRS.gov’s "State Links" (HTML)
 
Instructions: To review this part of the course click on the link above.  Clicking on the link will take you to a page where you will be able to access links to each state in the United States.  To cover all of the various and unique state tax laws in this area of the course would take a huge amount of time.  Therefore, when you click on the link above, choose a state that is of interest to you.  Once you click on the state link, you will have to follow the additional links directing you to that state’s tax information.  For example, if you were interested in the state of Arizona, you would be directed to a section on the AZ.gov website entitled "financial & taxes."  It is in this section where you find the link for this state's tax information.  Each state’s website is different.  You should spend some time looking at, and comparing and contrasting, the information on various states.  
 
Terms of Use: Please respect the copyright and terms of use displayed on the webpage above.
 
This reading should take you approximately 90 minutes to complete.    

5.2 Understanding Additional Deductions from Pay   5.2.1 Deductions From Pay   - Reading: The Legal Aid Society's Employment Law Center: "Deductions From Pay" Link: The Legal Aid Society's Employment Law Center: "Deductions From Pay" (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 series of questions and the answers to those questions.  These questions are posed from a legal perspective and address some of the common misunderstandings regarding additional deductions from pay.      
 
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.

5.2.2 Voluntary Deductions   - Reading: Ice Miller’s "It's My Money – I Can Cry (or File a Claim) if I Want To" Link: Ice Miller’s "It's My Money – I Can Cry (or File a Claim) if I Want To" (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 some insight on voluntary deductions.  You should not perceive this information as comprehensive, as each state has its own regulations for businesses that operate there.       
 
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.    

5.2.3 Payroll Deduction Program   - Reading: Chron.com: Andrew Mayfair's "How to Set Up a Payroll Deduction Program" Link: Chron.com: Andrew Mayfair's "How to Set Up a Payroll Deduction Program" (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 some tips on establishing a payroll deduction program.  Every business should have a formalized system for establishing payroll deductions.  As you read these steps, it is important to note that there can be more or fewer steps depending on the organization and its established payroll process. 
 
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.    

5.2.4 Wage Deduction Laws   - Reading: CTE Online: Vella Coffman’s “Deductions from Gross Pay” Link: CTE Online: Vella Coffman’s “Deductions from Gross Pay” (PDF)

 Instructions: Read this article to gain an understanding of the
various required and voluntary deductions from gross pay and how net
pay is calculated.  

 Studying this resource should take you approximately 30 minutes to
complete.  

 Terms of Use: This resource is licensed under a [Creative Commons
Attribution-NonCommercial-ShareAlike 3.0
License](http://creativecommons.org/licenses/by-nc-sa/3.0/). It is
attributed to the Butte County Office of Education and the original
version can be found
[here](http://www.cteonline.org/portal/default/Curriculum/Viewer/Curriculum?action=2&view=viewer&cmobjid=231366).

5.3 Mid-Point Review Assessment   - Assessment: Dwmbeancounter.com’s Dave Marshall "Payroll Basics 1" Link: Dwmbeancounter.com’s Dave Marshall "Payroll Basics 1" (Flash)
 
Instructions: To review this part of the course click on the link above.  This assessment is not graded.  You should view this assessment as a review of content that you should have learned up to this point.  After answering each question you will receive a “correct” or “incorrect” notification.  You are greatly encouraged to take notes as you work through this assessment.   
 
Terms of Use: Please respect the copyright and terms of use displayed on the webpage above.
 
This assessment should take you approximately 25 minutes to complete.    

  • Assessment: Dwmbeancounter.com: Dave Marshall’s "Fling the Teacher Game - Payroll" Link: Dwmbeancounter.com: Dave Marshall’s "Fling the Teacher Game - Payroll" (Flash)
     
    Instructions: To review this part of the course click on the link above.  This assessment is not graded.  You should view this assessment as a review of content that you should have learned up to this point.  After answering each question you will receive a “correct” or “incorrect” notification.  You are greatly encouraged to take notes as you work through this assessment.  The ultimate goal is for you to get all of the answers right, as this is the only way you will be able to build the sling so you can fling the teacher.   
     
    Terms of Use: Please respect the copyright and terms of use displayed on the webpage above.
     
    This assessment should take you approximately 25 minutes to complete.