American Payroll Association Basic Guide To Payroll 2004: Revised Edition

by Delores Risteau (Editor), Joanne Mitchell-George

This guide to payroll management for companies operating in the United States begins with a discussion of how changes in laws and forms have affected payroll management in 2004. It then offers 10 chapters covering such topics as management of payroll and human resource data, withholding of taxes, non-tax deductions from gross pay, employee payment, Federal Insurance Contributions Act and income tax deposits and returns, federal and state unemployment taxes, advantages and disadvantages of hiring non-employee workers, federal and state wage- hour law compliance, payroll technology, and payroll accounting. A series of appendices offer additional information including a directory of relevant state and federal agencies, a 2004 federal payroll tax calendar, the 2004 federal per diem rates, and other material. Annotation ©2004 Book News, Inc., Portland, OR (booknews.com)

727 pages, Paperback

First published December 1, 2003