Page 297 - Essentials of Payroll: Management and Accounting
P. 297
M Index Remittance advice, 6
Payment
Manual, employee, 17–18
Termination, 236–238
Manufacturing resources planning
system, 37–38 With cash, 228–232
Meal breaks, 123 With checks, 232–233
Medicare tax, 183–184 With direct deposit, 233–235
Membership, club, 118–119 With pay cards, 235–236
Minimum wage, 111 Payroll
Money purchase plan, 153 Calculation
Moving expense reimbursement, 124 Using hourly rate plan, 112
Using piece rate plan, 112–113
Change system, 22–24
N
Cycle minimization, 88–89
Nonqualified retirement accounts,
155–156 Depositing into credit card
accounts, 99–100
Nonstatutory stock option, 164–165
For partial period, 113–114
Manual, 4–5
O
Outsourcing of, 7–10
Options, see Stock options
Procedure, 57–58
Outplacement services, 124–125
Stabilization method, 261
Outsourcing
Payroll process
Overview of, 7–10
Consolidation of, 94–95
Overtime
Flowchart, 50, 60
Pay calculation, 114
In-house computerized, 10–12
In-house manual, 13–16
P Overview of, 2–25
Pay Streamlining, 7–8
Advances, 62–63, 83–84, 212–213, Pension plans
240
Deductions for, 222
Delay, state limitations on, 228
Defined benefit plan, 154–155
Envelope, 231
Defined contribution plans,
Frequency, 226–227 152–154
Receipt, 232 Nonqualified retirement plans,
Sick, 160–161, 182 155–156
Supplemental, 181–182 Personal retirement accounts,
Unclaimed, 238–239 156–160
Pay card, 100, 236 Qualified retirement plans, 150–155
Paycheck Personal leave days, 84–85
Issuance of, 6–7 Personal retirement accounts,
156–160
Printing of, 5
270
