Payroll Deduction overview
Recorded Webinar
Duration : 60 Minutes

Dayna is currently the Payroll Tax & Garnishment Manager at PetSmart Inc. Dayna has been heavily involved in the payroll field over 17 years. Starting as a payroll clerk at a small Tucson company, Dayna moved on to be a Payroll Team Leader at Honeywell Inc. During Dayna’s time at Honeywell she obtained her FPC (Fundamental Payroll Certification) through the American Payroll Association. She also received several merit awards for Customer Service and Acquisitions and Divestitures. Dayna is no stranger to teaching she has taught at the Metro Phoenix American Payroll Association meetings and at the Arizona State Payroll Conference. Topics including Payroll Basics, Global/Cultural Awareness, Immigration Basics for the Payroll Professional, Multi-State and Local Taxation and Quality Control for Payroll, International, and Canadian payroll. Dayna has her CPP (Certified Payroll Professional) through the APA. She also serves on the National American Payroll Association on the National Strategic Leadership Task Force, Government Affairs Task Force (PA Local tax subcommittee). Dayna has received a Citation of Merit for her service along with being a Gold Pin member of the APA. Besides her payroll accomplishments, Dayna is certified in HR hiring and firing practices and is a Six-Sigma Greenbelt.

This webinar will give a general overview of the types of deductions that employers take from an employee’s check. We will review the laws that surround all types of deductions you can take with or without employee consent along with proper calculation of the deductions. This webinar will give you the knowledge to be sure that how you process employee payroll deductions are in accordance with the law for both a federal and state level.

Learning Objectives

  • Benefits Deductions

                    1. Before tax and after tax deductions
                    2. Cafeteria 125 Deductions

  • Garnishment Deductions

                   1. Child support limits and beyond
                   2. Federal and State Tax Levies
                   3. Creditor Garnishments

  • Taxation

                   1. Mandatory taxes versus courtesy taxation

  • Employer Deductions

                  1. Overpayments
                  2. Advances and Employee Loans
                  3. Non- Cash overpayment legality

                           A. Cash Drawer Shortage
                           B. Theft
                           C. Uniforms

Who Should Attend
  • Payroll and Accounting Professionals
  • HR Professionals
  • Payroll Professionals
  • Accounting
Topic Background
  • Federal and State law reviews
  • Understanding the difference between a required tax deduction and tax deductions that the employees are not required to withhold
  • Proper garnishment calculation based on the federal Consumer credit protection act
  • How to properly refund before tax deductions
  • What deductions require employee written consent
  • What to be cautious of in regards to employee payroll deductions according to the State DOL
  • Special IRS rules for Loan and Advances given to employees
  • $200.00