Page 295 - Essentials of Payroll: Management and Accounting

Controls Index For prior pay advances, 212–213
Cost determination For student loans, 222
Elimination, 68–70 For union dues, 223
Need for, 60–61 Information in personnel file, 21
Over data collection, 41–43 Negative, 9, 66
Over in-house computerized pay- Defined contribution plan, 152–154
roll, 12 Direct deposit
Over in-house manual payroll, 15–16 Best practice, 101–103
Over outsourced payroll, 8–9 Database, 12, 15
Over paycheck recipients, 6 Notification of, 5–6
Preventive, 61 Payment, 233–235
Types of, 62–68 Disability pay, 160–161
With computerized time clocks, Disability tax, 263–264
31–32
Credit cards
E
Depositing payroll into, 99–100
Education reimbursement, 119–120
Educational assistance plan, 119–120
D Electronic funds transfer, 192
Database, linkage of payroll and Employee
human resources, 93–94
Achievement awards, 120
Data collection
Addition and deletion procedure,
Backflushing approach, 33–34
52–53
Errors, 40–43
Changes, 3
Information, 35–37
Correspondence, 21
Methods, 29–35
Deduction procedure, 54–55
Data warehouse, 103–104
Definition, 170
Deduction
Enrollment, 2, 16–21
Authorization form, 151
Events, linkage to payroll changes,
Calculation of, 4 89–91
Data access to, 75–78 Fake, 9, 16
Filing of, 22 Manual, see Manual, employee
For asset purchases, 206 Purchases prohibition, 82–83
For charitable contributions, Reviews, 21–22
206–208
Status, 108
For child support payments, Temporary, 110
208–212
Employee stock ownership plan, 153
For garnishments, 215–220
Employer identification number, 175,
For insurance expenses, 214–215
186–190, 244
For loan repayments, 220–221
Expense reimbursement, 117–118
For pensions, 222
Experience rating, 254–255
268