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Table of Contents

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Program Details

1Payroll Practices and System Fundamentals

2Payroll System Procedures

3Gross Pay Computation

4Employee Net Pay and Pay Methods  

5Employer Payroll Taxes and Labor Planning  

6The Payroll Register, Employees’ Earning Records, and AccountingSystem Entries



AContinuing Payroll Project: Wayland Custom Woodworking  

BSpecial Classes of Federal Tax Withholding

CFederal Income Tax Tables

DState Income Tax Information  

EState Revenue Department Information  

FPayroll Certification Information