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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 1993Â
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