1. Using the Internet for Payroll Research Isaac Dallago Symmetry Software 480-214-1522 Email: isaac@symmetry.comisaac@symmetry.com California Payroll Conference September 11 and 12, 2014

2. Using the Internet for Payroll Research

3. Let’s thank the Conference Committee for all the hard work in planning for this event.

4. Win ! ! ! Put your card in the bag to win Goddess Dollars to spend in the Payroll Goddess store.

5. www.askcpasam.com/fall14.htm URLS available

6. Presentation Topics Research Basics Starter Sites Social Media Scenarios

7. Pieces of Payroll  Employer/Employee Relationship  Federal/State Wage-Hour Laws  Taxable/Non-taxable Compensation  Benefits  Paying an Employee  Withholding Taxes  Unemployment Insurance  Depositing and Reporting Withholdings  Garnishments  Recordkeeping  Accounting  Technology  Management  International Issues  Certification!!! The Payroll Source Table of Contents, APA 2013

8. Two Sayings... “All meanings, we know, depend on the key of interpretation." George Elliot “It’s better to have a fence at the top of the cliff than an ambulance at the bottom."

9. The Internet is a Tool It’s great when used correctly !

10. 10

11. Can You Trust the Information? Time stamp? Is it old data? 1885 19432001 2013 2007

12. Who publishes the content? Grandma Guy in the basement (blogs) Subject Matter Expert Company trying to sell you something Can You Trust the Information?

13. How did you find this site? Can You Trust the Information?

14. Is It Real? Form W-8BEN? - Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding –if US Citizen, directs to W-9095 – Fax in only, not online or email. IRS warning Form W-9095? – ”Application Form for Certificate Status/Ownership for Withholding Tax.” The form requests personal data frequently used to prove identity, including passport number and mother’s maiden name. It also asks for sensitive financial data such as bank account numbers, passwords and PIN numbers that can be used to gain access to the accounts. Form W-4T ? W-4T W-4T Tax Protestors and Phishing

16. Is It Real? The Moral is: Just because it is on the Internet does not mean it is legitimate.

17. Hearsay and Fables wading through the stories….. Snopes.com – research myths, forwarded emails, employee stories... Quatloos.com – free site detailing scams, frauds and tax protester arguments

18. Search Engines 1.Google.com 2.Dogpile.com – search Google, Bing, Yahoo at the same time 3.WorldCat.org – searches libraries and reference resources 4.Duck Duck Go – anonymous searching 5.Now Relevant – New in the last 2 weeks

19. Proprietary vs. Public Proprietary: Owned and copyrighted by a company, usually paid access Public: Copyright free, government site, collaborative site

20. Primary vs. Secondary Primary: The source, the originator, the repository, i.e., IRS.gov Secondary: Republisher, starting point, often commercial source

21. Primary Research Sites Federal Government Department of Labor (DOL) Internal Revenue Service (IRS) U.S. Citizenship and Immigration Services (USCIS) Social Security Administration (SSA) Office of Child Support Enforcement (OCSE) Federal Law, Regs, and Court Cases State and Local Government State agencies that handle tax/revenue, unemployment insurance, labor, child support, new hire reporting, unclaimed wages State Law, Regs, and Court Cases

22. Secondary Research Sites AmericanPayroll.org Payroll-Taxes.com FindLaw.com PaycheckCity.com PayrollTalk.com PaperlessPay.org StateW4.com Taxsites.com Quatloos.com and Snopes.com

23. 23 U.S. Department of Labor

24. 24 U.S. Department of Labor

25. 25 Internal Revenue Service

26. 26 Internal Revenue Service

27. 27 U.S. Citizenship and Immigration Services

28. 28 U.S. Citizenship and Immigration Services

29. 29 Social Security Administration

30. 30 Office of Child Support Enforcement

31. 31

32. 32

33. 33 U. S. Code

34. 34

35. 35

36. 36 State Websites  Tax or Revenue  Employers (not PIT), withholding, forms (employee exemption certificates), pubs, news  Unemployment Insurance  Tax (not benefits), quarterly wage reporting, SDI, FLI  Labor  Minimum wage, overtime, payment of wages  Child support, new hire reporting  Withholding orders, SDUs, lump sum, e-payments

37. 37 APA Website – Public

39. 39 Local Resources

40. 40

41. 41 Local Tax Authorities  Kentucky Occupational License Taxes  New York  Ohio  Pennsylvania

42. 42 Local Tax Authorities

43. 43 Local Tax Authorities

44. 44 Local Tax Authorities

45. 45

46. 46 APA Website – Public  News Updates (home page)  Hot topics  Web Links  Federal links (IRS, SSA, DOL, USCIS, etc.)  U.S. map with state, local, chapter links  State child support, labor, new hire, tax, UI, WC  Local tax authorities  Paycard Portal - Resources for fed & state paycard info

47. 47 APA – Membership  Payroll Currently  Forms, Pubs, Info  Commonly used forms (e.g., fill-in Form W-2c)  Government Resources  Fed & state contacts  SUI taxable wage bases  Government Relations  APA ListServ

50. PaperlessPay.org

52. International Research Canadian Payroll Association The Association for Payroll Specialists (Australia) Chartered Institute of Payroll Professionals (UK) South African Payroll Association

53. 53 Secondary State/Local Resources  State/City home pages (www.state.ny.us)  Governor/Mayor home pages  State Attorney General  Chamber of Commerce (state/city/industry)  Newspaper websites  Census Bureau

54. Other Resources Taxsites.com Findlaw.com Quatloos.com Snopes.com

55. Social Media? Linked In groups - APA, Payroll, Purely Payroll, Payroll Professionals, HRIS & Payroll Professionals Network, AICPA, Identity Theft, NFIB Facebook/Twitter – really? Blogs/Forums – AskCPASam, LaborLawTalk, PayrollTalk

56. Research Scenarios Employee Classification (FT, PT, Temp, Non-Ex, Ex) 53/27 Pay Periods 401(k) taxability in Wilmington, DE NYC – MCTMT tax – (unconstitutional, still pay; request refund; appealed; higher court says it is OK) Freeport, OH withholding (rate change/collector/calls) Non-Resident Alien tax

57. Review Critically analyze your sources. Try different search engines to help you find resources. Primary/Secondary & Commercial/Public Social Media can be an effective starting point.

58. www.askcpasam.com/fall14.htm URLS available

59. Turn over your Notes Sheet

60. And the Grand Prize Winner is…..

61. THANK YOU! Isaac Dallago Symmetry Software 480-214-1522 isaac@symmetry.comisaac@symmetry.com

62. Thank you for your attention Isaac Dallago Symmetry Software 480-214-1522 isaac@symmetry.comisaac@symmetry.com