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