The Payroll Process: A Basic Guide to U.S. Payroll Procedures and Requirements

The Payroll Process, A Basic Guide to U.S. Payroll Procedures and Requirements (2018), explains the payroll process and provides references for additional compliance issues and research. Specifically, for a business, the book is designed for use in four ways:

- The book explains the steps needed to complete a proper payroll process. Numerous examples and illustrations are provided.
- The book acts as a concise, efficient, first reference that should be used as the first source for calculations, payroll accounting procedures, to meet compliance requirements and to resolve payroll questions.
- As the topics change, the book provides references to more detailed information sources by individual topic to address more complex or other compliance issues that may arise.
- For new businesses, a text and appendix provide a payroll checklist for startup procedures.

As well, employees who wish to understand overtime and minimum wage, payroll withholding calculations, and see explanations of labor law protections and employee rights and benefits will find the book to be a valuable reference.

Tax tables, commonly used forms, and index are included.

Gregory Mostyn, CPA, MBA, is an accounting instructor at Mission College, Santa Clara California. He is a member of the American Accounting Association and American Institute of Certified Public Accountants. He has extensive experience in accounting curriculum and instructional design and has authored journal articles on the subject. (E.g. see ''Cognitive Load Theory: What It Is, Why It's Important for Accounting Instruction and Research''; Issues in Accounting Education, Vol. 27, No. 1, 2012). He has applied many of these principles to the development and design of this book.