Note: Working space and special forms are provided for the Practical Problems and the Continuing Payroll Problem only. If students are required to prepare written answers to the Questions for Review, Questions for Discussion, and Case Problems, blank paper should be provided. Learning Objectives After studying this chapter, students should be able to: 1. Identify the various laws that affect employers in their payroll operations. 2. Examine the recordkeeping requirements of these laws. 3. Describe the employment procedures generally followed in a Human Resources Department. 4. Identify the various personnel records used by businesses and the type of information shown on each form. 5. Identify the payroll register and the employee’s earnings record. Contents Chapter 1 outline: LEARNING OBJECTIVES THE PAYROLL PROFESSION FAIR LABOR STANDARDS ACT FEDERAL INSURANCE CONTRIBUTIONS ACT INCOME TAX WITHHOLDING LAWS UNEMPLOYMENT TAX ACTS RECORDKEEPING REQUIREMENTS FAIR EMPLOYMENT LAWS Civil Rights Act of 1964 Executive Orders Age Discrimination in Employment Act Americans with Disabilities Act OTHER FEDERAL LAWS AFFECTING THE NEED FOR PAYROLL AND PERSONNEL RECORDS Federal Personal Responsibility and Work Opportunity Reconciliation Act of 1996 Immigration Reform and Control Act of 1986 E-Verify Family and Medical Leave Act of 1993