1. ORIENTATION AMFASOFT CORPORATION 1

2.  Employees V. Nonemployees  Federal and State Wage-Hour Law  Paying Employees under Federal Law  Employment Records and Payroll Recordkeeping  Employee Data: Form W4 and State withholding allowance certificates  How employers withholding and deposit federal taxes  Federal employment reporting forms and due dates  When wages become taxable.  Other Reporting Rules  Payroll Entries Certification Exam – Payroll I from AIPB AMFASOFT CORPORATION2

3.  Withholding Federal Income Tax from Wages  Taxable and nontaxable benefits  Reporting for Fringe benefits  Employee Business Expenses  Personal use of company – provided vehicles  Salary reduction and flexible benefit plans  Disability and third-party sick pay  Imputed income and gross-up  Imputed income for Fringe benefits  Involuntary deductions from pay  Worker’s compensation insurance. Group life insurance  Certification Exam – Payroll II from AIPB AMFASOFT CORPORATION3