1. A Day in the Life of a Payroll Manager NCSC Product Certification Payroll Anytime, Anywhere!

2. Welcome!

3. A Day in the Life © Copyright 2011 ADP, Inc. Proprietary and Confidential Information. 3

4. Welcome! Two payroll managers of midsize companies discuss: Responsibilities Concerns Outsourcing © Copyright 2011 ADP, Inc. Proprietary and Confidential Information. 4

5. Introduction © Copyright 2011 ADP, Inc. Proprietary and Confidential Information. 5

6. Introduction © Copyright 2011 ADP, Inc. Proprietary and Confidential Information. 6 Calculations

7. Payroll Steps © Copyright 2011 ADP, Inc. Proprietary and Confidential Information. 7 Gather time and attendance data Input data Calculate gross, deductions and net Verify data Perform garnishments File and deposit taxes Create G/L reports Create on-demand checks Reconcile issued paychecks with bank 1 1 2 2 3 3 4 4 5 5 6 6 7 7 8 8 9 9

8. New Hires Personal Information –Name –SSN –Deductions New Hire Reporting © Copyright 2011 ADP, Inc. Proprietary and Confidential Information. 8

9. Time Collection © Copyright 2011 ADP, Inc. Proprietary and Confidential Information. 9

10. Pay Rates © Copyright 2011 ADP, Inc. Proprietary and Confidential Information. 10

11. Taxation Child care (up to $5,000) Disability benefits (employee contributions) Life insurance (group plans under 50k) Medical/dental/health plans (employer contribution) Wages paid after death © Copyright 2011 ADP, Inc. Proprietary and Confidential Information. 11

12. Circular E © Copyright 2011 ADP, Inc. Proprietary and Confidential Information. 12

13. Taxes © Copyright 2011 ADP, Inc. Proprietary and Confidential Information. 13

14. Garnishments Interpretation of garnishment ruling Calculation of garnishment amount Prioritization (for multiple garnishments) Timeliness of depositing the garnishment in the appropriate account or writing the check © Copyright 2011 ADP, Inc. Proprietary and Confidential Information. 14

15. Producing Paychecks Pay Bonuses Non-monetary compensation (tickets, gift certificates, etc.) FSA plan reimbursement 401(k) disbursement Severance pay Travel and expense reimbursement Moving expenses Cash advances © Copyright 2011 ADP, Inc. Proprietary and Confidential Information. 15

16. Compliance © Copyright 2011 ADP, Inc. Proprietary and Confidential Information. 16 Specific record keeping procedures Documax The Fair Labor Standards Act

17. Compliance Payment of the minimum wage © Copyright 2011 ADP, Inc. Proprietary and Confidential Information. 17 Overtime pay Restrictions on the employment of children Pay deductions for: Cash or merchandise shortages Employer-required uniforms Tools of the trade Record keeping Each stateMulti-J

18. Compliance © Copyright 2011 ADP, Inc. Proprietary and Confidential Information. 18 Sophisticated Spreadsheet Programmed payroll solution

19. Exempt vs. Non-Exempt © Copyright 2011 ADP, Inc. Proprietary and Confidential Information. 19 Overtime paid retroactively Programmed payroll solution

20. How Can ADP Help? Consistently enforce rounding and OT rules based on client instruction Maintain necessary documentation Provide updates on the latest payroll tax law changes Perform garnishments Tax reporting for multiple states © Copyright 2011 ADP, Inc. Proprietary and Confidential Information. 20

21. Welcome!