American Payroll Association basic guide to payroll; 2005

Reference & Research Book News, August, 2005

KF3490

0-7355-4959-1

American Payroll Association basic guide to payroll; 2005.

Risteau, Delores and Joanne Mitchell-George.

Aspen Publishers, Inc., [c]2005

--p.

$215.00

This edition contains the new 2005 Social Security wage base, pension limits, and per diem amounts, and descriptions of the payroll provisions of the Working Families Tax Relief Act of 2004, the American Jobs Creation Act of 2004, and the State Unemployement Tax Act Dumping Prevention Act. The chapter topics include guidelines for efficient processing of 2004 form W-2, methods for managing payroll and HR data, withholding taxes and non-tax deductions from gross pay, the advantages and pitfalls of hiring non-employees, and payroll technology. Appendices contain a fingertip payroll guide, directory of state and federal agencies, a 2005 federal payroll tax calendar, the 2005 federal per diem rates, and employer's tax guides.