Page 298 - Essentials of Payroll: Management and Accounting

Seating chart, 17
Personnel file, 21–22 Index
Point of service plan, 142 Sick pay, 160–161, 182
Preferred provider organization, 142 Signature card, 65
Procedures Signature plate, 12, 64
Archiving, 59 Simplified employee pension, 160
Employee additions and deletions, Social Security tax, 183
52–53 State income tax, see Income tax, state
Employee deductions, 54–55 Stock options, 161–165
Payment, 57–58 Stock purchase plans, 165–166
Payroll, 49–60 Supervisor, approval of hours worked,
Time card collection, 51–52 3, 13, 15
Transaction processing, 55–57 Supplemental pay, see Pay, supplemental
Profit sharing plan, 154
T
Q Target benefit plan, 154–155
Qualified retirement plan, 150–155 Tax
Calculation of, 4
R Calendars, 203
Rate change notice, 264 Deposit penalties, 194–195
Receipt, pay, 232 Filings from forms data warehouse,
103–104
Records
Medicare, 183–184
Archiving, 59
Registration, 186–190
Centralized, 24
Remittance, 190–194
Reports (see also Forms)
Social Security, 183
Customized, 8
Tables, 14
Data correction, 38
Withholding deposit, 6
Exception, 67
Withholding for aliens, 186
Government-required, 7
Withholding for overseas employees,
Payroll register, 5
185–186
Timekeeping, 37–40
Tax return
Trend, 39
Annual unemployment, 11
Reserve ratio method, 261–262
Federal quarterly, 11, 196–201
Retirement Income Security Act, 150
Filing addresses, 200
Filing of, 11
S Payment voucher, 201
Salaried positions, switch from hourly, Temporary employees, see Employee,
87–88 temporary
Savings incentive match plan, 159–160 Termination pay, 236–237
Schedule, pay period, 18
271