Page 232 - Essentials of Payroll: Management and Accounting

CHAPTER 8
Payroll Deductions

After reading this chapter you will be able to

• Create asset purchase rules that restrict an employer’s risk
of not being paid back by employees for purchases made
• Understand which contributions require a confirming
receipt from a charity, as well as the types of information
that can substitute for this receipt
• Create rules both for restricting the size of employee
advances and for controlling the speed and size of advance
paybacks to reduce the risk of nonpayment by employees
• Calculate the amount of a tax levy to which an employee
is subject

here is a wide array of possible payroll deductions, most of which
are at the behest of employees, but some required by court order.

TThis chapter covers several possible payroll deductions; it gives an
overview of each item, discusses the problems associated with each, and
offers an example of how several might be administered. (For more
information on deductions related to employee benefits, refer back to
Chapter 6.)

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