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Rates
CPA Member -        Early-bird:
$1,250.00 plus taxes
CPA Member - Regular:
$1,350.00 plus taxes
Non-member -  Early-bird:
$1,550.00 plus taxes
Non-member - Regular:
$1,650.00 plus taxes

U.S. Payroll Primer for Canadians

Three-day Seminar

Click here to find a date and location in your area.

The U.S. Payroll Primer for Canadians course provides cost-effective, flexible training for you and your entire staff.

THIS IS A THREE-DAY COMPREHENSIVE PROGRAM

Day 1 is the "Introduction to U.S. Payroll" course where fundamental payroll terms, forms, and rules are defined and explained.

The training continues with the two-day "Intermediate U.S. Payroll" workshop.  Days 2 and 3 build on the "Introduction to U.S. Payroll" by moving into regulations, compliance issues, tax matters, record keeping, accounting, and systems.

Together, this comprehensive seminar covers indispensable training and information from workers’ status issues to tax withholding, depositing, and reporting procedures.  By attending, each participant will acquire a working knowledge of payroll’s impact on the company.

 This seminar is presented with the cooperation of THE AMERICAN PAYROLL ASSOCIATION.

American Payroll Association

Program Overview

Day 1 Days 2 & 3:
  • Minimum wage and overtime rules
    • Minimum wage and overtime
    • Opportunity wage for teenagers
    • Definition of exempt and nonexempt employees
    • Definition of workweek
    • Definition of overtime
    • Definition of regular rate of pay
    • Converting a salary to an hourly rate
    • Company policy vs. federal and state wage-hour laws
    • Tips and tip credit
    • Collecting time worked
    • Child labour
  • Pay frequencies
    • State rules for pay intervals
    • State rules for deductions
    • Pay calendar
  • Calculation of the employee’s gross pay
    • Gross Pay
    • Final Payday
    • Salary Conversion to Hourly Rate
    • Paycheck Calculation
  • Paycheque calculations
    • Gross to net
    • Withholding taxes
      • employer responsibilities
      • requirements of withholding
      • constructive payment
      • form W-4
      • federal income tax
    • Withholding methods
      • social security tax
      • medicare tax
      • state disability taxes
      • state unemployment insurance tax withholding
      • local income taxes
      • taxing tips
  • Calculation of the employee’s net pay
    • Deductions from pay
    • Common benefits' impact on net pay
  • Method of payment 
    • Cheque 
    • Direct deposit 
    • Payroll cards
    • Manual cheques
  • Payroll journal entries
  • Payroll department issues
    • Confidentiality
    • Telephone Skills
    • What is a career in payroll?
  • Who is an employee?
    • Identifying an employee
    • Definitions of:
    • employee
    • temporary agency employee
    • leased employee
    • independent contractor
    • common law test
  • Employment eligibility
    • Form I-9
    • Review of documents
  • Social security numbers
    • Verifying social security numbers
    • Verifying names
  • Pay calculations
    • Piecework
    • Gifts
    • On-call time
    • Vacation, sick, holiday, other earnings
    • Retroactive payments
  • Taxable/nontaxable compensation
    • IRS Definition
    • Fair Market Value
    • Other Compensation
    • Constructive payments
    • Nontaxable fringe benefits and IRC
      • section 132
      • no-additional-cost fringe benefits
      • qualified employee discounts
      • working condition fringe benefits
      • de minimis fringe benefits
      • qualified transportation fringe benefits
      • qualified retirement advance
      • moving expenses
  • Taxation of employer-paid benefits
    • Advances
    • Bonuses
    • Commissions
    • Dismissal, severance, termination pay
    • Equipment allowances
    • Group-term life insurance
    • Jury duty pay
    • Military pay
    • Retroactive wage payments
    • Supper money
    • Uniform allowances
    • Vacation pay and paid vacations
    • Taxation of payments after death
    • Paid time off
    • Company vehicles
  • Withholding taxes
    • Form W-4
    • Federal Income Tax
      • supplemental method
      • flat rate method
      • aggregate method 
    • Gross-up
      • payments crossing social security wage base
      • grossing-up pre-tax deferrals
  • Federal tax deposit requirements
    • Lookback Period
    • Monthly Depositor
    • Semiweekly Depositor
    • One-Day Deposit Requirement
    • Deposit Requirements - Manual Checks
    • Quarterly Deposits
    • Penalties
    • EFTPS Procedures
  • Wage and tax reporting
    • Taxpayer Identification Numbers
    • Form W-2
      • general instructions
      • box-by-box instructions
    • Form 941
      • general instructions
      • line-by-line instructions
      • reporting tax liabilities
      • schedule b 
    • Reviewing the Payroll Register
    • How to Reconcile Wages and Taxes
  • Deductions from pay
  • Employer deductions
    • assignments
    • overpayments
    • benefits
    • charitable contributions and reporting
  • Wage attachments
    • disposable earnings/take home pay
    • priorities
    • bankruptcy
    • child support
    • federal tax levies
    • creditor garnishments
    • student loan collections
    • federal agency garnishments
  • Recordkeeping
    • Minimum Wage and Overtime - FLSA
    • Tax Records for IRS and SSA
    • Family and Medical Leave Act
    • Immigration Reform and Control Act
    • Company Requirements
  • Dealing with third parties
    • What are the responsibilities?
    • Interfaces
  • Where to go for information
  • Communicating with your supervisor
    • Making them aware of compliance issues
    • Making recommendations to fix
  • Advancing your payroll career