Page 296 - Essentials of Payroll: Management and Accounting

H
F Index
Family and Medical Leave Act, HandKey biometric time clock, 81
146–149 Health maintenance organization, 142
Federal income taxes, see Income Heavenly parachute stock option, 165
taxes, federal
Hourly rate plan, 112
Federal unemployment tax, see
Hours
Unemployment tax, federal
Overtime, 9, 66
Flexible spending account, 138
Verification of, 65–66
Flowchart of payroll process, 50, 60,
68–69
Forms (see also Reports) I
940, 245–254 Incentive stock option, 161–164
941, 196–200 Income tax
941-V, 201 Alternative calculations for,
178–181
1096, 128
Federal, 175–181
1099, 127, 128, 131, 133–134
State, 184–185
8027, 130–131, 132
Individual retirement account,
8109, 244
156–160
Automated fax-back of, 74–75
Insurance
Bill and coin requirements, 230
Benefits, 142–146
Change, 23
COBRA, 143–145
Check-off sheet, 16
Deductions, 214–215
Data warehouse for, 103–104
Health, treatment as income, 118
Go-to list, 16
Life, treatment as income, 121–122,
I-9, 18–21
145–146
Insurance enrollment, 17
IRS tax guides, 203
SS-4, 186–190
W-2, 11, 76, 127, 128–130
J
W-3, 128
Job costing, avoidance of, 95–96
W-4, 2, 18, 90, 127, 170–175
Journal entry, 5
W-9, 134–135
Fringe benefit tax guide, 203
FUTA, see Unemployment, federal L
Labor routing, 35
Leave of absence, 146–149
G
Levy exemption table, 219
Garnishment
Loans
Deductions, 215–220
Reduced interest on, 126
Filing of, 22
Repayment of, 220–221
Golden parachute payments, 120–121
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