California Payroll Conference Using the Internet for Payroll

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

Using the Internet for Payroll Research

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

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

URLS available www. askcpasam. com/fall 14. htm

Presentation Topics • • Research Basics Starter Sites Social Media Scenarios

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

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 th an ambulance at the bottom. "

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

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Can You Trust the Information? • Time stamp? Is it old data? 1885 1943 2013 2001 2007

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

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

Is It Real? Form W-8 BEN? - Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding i–f 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-4 T ? W-4 T • Tax Protestors and Phishing

Is It Real? s i t i e s u a c e b t n s a u e J : m s t i o l a n r s o e M o d t e e h n T r e. t e n t I a e m i h t t i g n e o l s i it

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

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

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

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

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

Secondary Research Sites American. Payroll. org Payroll-Taxes. com Find. Law. com Paycheck. City. com Payroll. Talk. com Paperless. Pay. org State. W 4. com Taxsites. com Quatloos. com and Snopes. com

U. S. Department of Labor 23

U. S. Department of Labor 24

Internal Revenue Service 25

Internal Revenue Service 26

U. S. Citizenship and Immigration Services 27

U. S. Citizenship and Immigration Services 28

Social Security Administration 29

Office of Child Support Enforcement 30

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U. S. Code 33

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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 36

APA Website – Public 37

Local Resources 39

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

Local Tax Authorities 42

Local Tax Authorities 43

Local Tax Authorities 44

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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 46

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

Paperless. Pay. org

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

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 53

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

Social Media? Linked In groups - APA, Payroll, Purely Payroll, Payroll Professionals, HRIS & Payroll Professionals Network, AICPA, Identity Theft, NFIB Facebook/Twitter –really? Blogs/Forums – Ask. CPASam, Labor. Law. Talk, Payroll. Talk

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

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.

URLS available www. askcpasam. com/fall 14. htm

Turn over your Notes Sheet

And the Grand Prize Winner is…. .

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

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