Tribal Payroll Management

Whether you’re new to payroll or an experienced professional looking for ways to improve the functions of your tribe’s payroll department, this is the class for you. We’ll help you understand the ins-and-outs of payroll accounting, including essential topics like time tracking, payroll processing, procedures, controls and recordkeeping.

Come learn about Federal payroll regulations and reporting requirements related to compensation and benefits, and get valuable tips for increasing efficiency and saving your tribe money. We’ll also take a look at examples of software solutions for payroll, including MIP Payroll and Microix Timekeeping Module. This class is ideal for anyone looking to better understand the payroll function and its processes, and who wants to enhance their Tribe’s efficiency and reduce error rates.

We also recommend our companion class, Payroll Tax Management for Tribal Organizations.

T O P I C S   I N C L U D E
Payroll Management
  • Payroll cycle duration
  • Streamlined timekeeping
  • Electronic payments
  • Employee and manager self-service
  • Transaction error analysis
  • Staff training program
  • The payroll calendar
  • Information confidentiality
Who Counts as an Employee?
  • Employee defined
  • Employee withholding liability
  • The independent contractor
Employee Time Tracking
  • Time tracking scope
  • Employee exclusions
  • Data collection scope
  • Timekeeping formats:
    • Handwritten timesheets
    • Time cards
    • Computerized time clocks
    • Biometric time clocks
    • Web-based time tracking
    • Smart phone time tracking
  • Automated time tracking reminders
Employee Compensation
  • The difference between salaries and wages
  • The work week
  • Compensation definition
  • Supplemental wages
  • Hourly rate plan
  • Special types of pay:
    • Idle time
    • Overtime pay
    • Payments in kind
    • Piece rate pay
    • Salaries paid for partial periods
    • Sick pay
    • Vacation pay
  • The minimum wage
Employee Benefits
  • Retirement-related benefits
  • Different types of insurance
  • Uncommon benefits
  • How to value benefits
  • Rules for withholding, depositing and reporting benefits
Payroll Deductions
  • Deductions for the tribal benefits package
  • Deductions for payments to third parties
  • The reduction of deduction
  • Garnishment processing
  • Deduction management by employees
Payments to Employees
  • Payments with cash
  • Payments by check
  • Payments by direct deposit
  • Payments by pay card
  • Flexible spending account debit cards
  • Unclaimed wages
Accounting for Payroll
  • The accounting journal entry
  • The Chart of Accounts
  • The General Ledger
  • The Payroll Journal
  • Where to record payroll transactions
  • Types of payroll journal entries
  • Primary payroll journal entry
  • Accrued wages
  • Accrued bonuses
  • Benefit payments
  • Accrued benefits
  • Manual paycheck entry
  • Employee advances
  • Accrued vacation pay
  • Tax deposits
  • Payroll information in the financial statements - wages
  • Payroll information in the financial statements - payroll taxes
Payroll Reports
  • Payroll register
  • Internal management reports
  • Form W-2
  • Form W-3
  • Corrections to Form W-2 and
  • Forms 1099-MISC
  • New hire reporting
Payroll Recordkeeping
  • The employment application
  • The employer identification number
  • The social security number
  • Employment eligibility verification
  • The withholding allowance
  • The personnel file
  • Mandated document retention
Payroll Procedures
  • Forms:
    • Timecards
    • Timesheets
    • Paycheck and remittance advice
  • Procedures:
    • Add an employee
    • Timecard data collection
    • Commission calculation
    • Process payroll
    • Issue payments to employees
Payroll Controls
  • General controls
  • Payroll calculation controls
  • Cash payment controls
  • Check payment controls
  • Direct deposit controls
  • Self-service controls
  • Garnishment controls
  • Employee advances controls
  • Vacation pay controls
Payroll Measurements
  • Payroll entries to headcount ratio
  • Payroll transaction error rate
  • Form W-2c to Form W-2 ratio
  • Proportion of manual checks
  • Outsourced payroll cost per employee
  • Annualized compensation per employee
  • Net benefits cost per employee
  • Employee turnover
Outsourcing Payroll
  • Pros and cons
  • Employer and supplier responsibilities
  • Negotiating a contract
Software Solutions
  • MIP Payroll
  • Microix Timekeeping Module

*Topics subject to change.

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