Payroll
Processing
—
Hard
Skills
01
Payroll
Systems
&
Software
Proficiency
Platform
fluency
—
configuration
,
processing
,
and
reporting
inside
the
payroll
engine
.
Workday
Payroll
Pay
groups
,
earnings
/
deduction
setup
,
EIB
mass
loads
,
payroll
results
and
retro
processing
ADP
Workforce
Now
/
Vantage
Payroll
cycles
,
custom
reporting
,
general
ledger
interface
files
,
SmartCompliance
filings
UKG
Pro
/
UKG
Ready
Time
-
to
-
pay
integration
,
accrual
profiles
,
multi
-
EIN
processing
Ceridian
Dayforce
Continuous
calculation
,
entitlement
plans
,
gross
-
to
-
net
audit
reports
Paylocity
/
Paycom
/
Rippling
Mid
-
market
payroll
administration
,
self
-
service
setup
,
tax
registrations
SAP
SuccessFactors
EC
Payroll
Payroll
control
center
,
wage
types
,
schemas
and
PCR
troubleshooting
Oracle
HCM
Cloud
Payroll
Fast
formulas
,
payroll
flows
,
costing
and
balance
definitions
Paychex
Flex
/
Gusto
/
Justworks
Outsourced
payroll
administration
for
SMB
and
PEO
environments
QuickBooks
&
Sage
payroll
modules
Accounting
-
integrated
payroll
for
close
-
the
-
books
workflows
Report
writer
tools
ADP
Report
Writer
,
Workday
Report
Writer
,
Dayforce
Analytics
Payroll
data
interfaces
GL
interface
files
,
benefits
carrier
files
(834),
positive
pay
and
ACH
file
formats
Advanced
Excel
for
payroll
XLOOKUP
,
INDEX
/
MATCH
,
pivot
tables
,
Power
Query
,
reconciliation
workbooks
1 / 7
02
Payroll
Calculations
&
Wage
Determination
The
math
and
rule
logic
behind
every
paycheck
.
Gross
-
to
-
net
calculation
Earnings
,
pre
-
tax
and
post
-
tax
deductions
,
employer
contributions
,
net
pay
FLSA
regular
rate
of
pay
Including
nondiscretionary
bonuses
,
shift
premiums
,
and
commissions
in
the
OT
base
Overtime
calculation
Weekly
1.5×,
daily
overtime
(
CA
,
AK
,
NV
,
CO
),
seventh
-
day
premium
,
hours
-
worked
rules
Blended
overtime
rate
Weighted
average
for
employees
working
multiple
rates
in
one
workweek
Shift
differentials
&
premiums
Night
,
weekend
,
on
-
call
,
hazard
,
and
lead
-
pay
differentials
Piece
rate
&
commission
payroll
Draw
reconciliation
,
recoverable
vs
.
non
-
recoverable
advances
,
chargebacks
Supplemental
wage
taxation
22%
flat
-
rate
method
vs
.
aggregate
method
;
bonus
and
severance
treatment
Imputed
income
Group
term
life
over
$
50,000,
personal
use
of
company
vehicle
,
domestic
partner
benefits
Retroactive
pay
&
adjustments
Prior
-
period
corrections
,
rate
changes
,
and
amended
tax
withholding
Multi
-
state
allocation
Allocating
wages
for
remote
and
traveling
employees
across
jurisdictions
Exempt
vs
.
non
-
exempt
classification
Duties
test
,
salary
basis
test
,
and
misclassification
remediation
Per
diem
,
mileage
&
travel
pay
Taxable
vs
.
accountable
-
plan
reimbursements
Tip
reporting
&
tip
credit
Form
8027,
allocated
tips
,
and
tip
-
credit
minimum
wage
compliance
Certified
payroll
/
prevailing
wage
Davis
-
Bacon
and
state
prevailing
wage
rate
calculations
with
fringe
credits
2 / 7
03
Payroll
Tax
Compliance
&
Filing
Withholding
,
deposits
,
and
the
full
federal
/
state
/
local
filing
calendar
.
04
Benefits
,
Deductions
&
Garnishments
Everything
taken
out
of
a
paycheck
—
and
the
order
it
comes
out
in
.
Form
W
-4
administration
2020+
redesign
,
multiple
jobs
worksheet
,
exempt
status
,
state
withholding
certificates
Federal
income
tax
withholding
IRS
Publication
15 (
Circular
E
),
Pub
15-
A
,
Pub
15-
B
,
percentage
and
wage
-
bracket
methods
FICA
taxes
Social
Security
6.2%
to
the
annual
wage
base
,
Medicare
1.45%,
Additional
Medicare
0.9%
FUTA
&
SUTA
Federal
and
state
unemployment
wage
bases
,
credit
reductions
,
new
-
employer
rates
,
experience
rating
State
&
local
income
tax
Local
city
and
county
taxes
(
NYC
,
Philadelphia
,
Ohio
school
districts
,
Kentucky
counties
)
Reciprocity
&
residency
rules
Reciprocal
agreements
,
resident
/
nonresident
withholding
,
telecommuter
tax
rules
Quarterly
federal
returns
Form
941, 941-
X
, 944, 943 (
farm
), 945
Annual
federal
returns
Form
940,
Form
1099-
NEC
/1096,
Form
1095-
C
and
1094-
C
Year
-
end
W
-2
processing
W
-2,
W
-2
c
,
W
-3,
W
-3
c
preparation
,
balancing
,
and
electronic
delivery
Electronic
filing
systems
IRS
FIRE
system
,
EFTPS
,
state
e
-
file
portals
,
and
third
-
party
filing
services
Deposit
schedules
Monthly
vs
.
semiweekly
depositor
status
,
$
100,000
next
-
day
rule
,
lookback
period
review
Tax
notice
resolution
IRS
CP
-210
and
CP
-259
notices
,
SSA
error
reports
,
state
assessment
responses
Year
-
end
reconciliation
Tying
the
payroll
register
, 941
totals
,
and
W
-2
Box
1/2/3/5
figures
together
Tax
registration
&
nexus
Opening
new
state
and
local
withholding
accounts
as
headcount
expands
401(
k
) & 403(
b
)
administration
Deferral
percentages
and
dollar
amounts
,
catch
-
up
contributions
,
Roth
,
safe
harbor
match
,
vesting
Section
125
cafeteria
plans
Pre
-
tax
premium
conversion
,
plan
document
limits
,
and
nondiscrimination
considerations
HSA
,
FSA
,
DCFSA
,
LPFSA
deductions
Annual
contribution
limits
,
proration
on
mid
-
year
hires
,
and
use
-
it
-
or
-
lose
-
it
rules
Insurance
premium
deductions
Pre
-
tax
vs
.
post
-
tax
treatment
for
health
,
dental
,
vision
,
life
,
STD
,
and
LTD
Garnishment
processing
Child
support
,
spousal
support
,
IRS
levies
,
student
loan
and
creditor
garnishments
Consumer
Credit
Protection
Act
limits
25%
disposable
earnings
cap
, 50–65%
child
support
limits
,
state
maximums
Garnishment
priority
&
stacking
Ordering
multiple
orders
,
employer
administrative
fees
,
and
termination
handling
Deduction
arrears
&
refunds
Repayment
schedules
,
uncovered
deductions
,
and
negative
net
pay
resolution
Qualified
Domestic
Relations
Orders
QDRO
review
,
alternate
payee
setup
,
and
plan
-
level
approval
coordination
COBRA
&
leave
premium
handling
Direct
-
bill
premium
collection
and
arrears
during
unpaid
leave
ACA
affordability
&
reporting
Applicable
large
employer
measurement
periods
and
1095-
C
code
assignment
Benefit
plan
funding
&
remittance
Reconciling
carrier
invoices
to
payroll
deduction
registers
3 / 7
05
Time
,
Attendance
&
Leave
Administration
Turning
raw
hours
into
payable
,
compliant
earnings
.
06
Payroll
Accounting
&
Reconciliation
Where
payroll
meets
the
general
ledger
and
period
-
end
close
.
Timekeeping
system
integration
UKG
Dimensions
,
ADP
eTime
,
Workday
Time
Tracking
,
and
time
-
clock
data
imports
Timecard
audit
&
exception
review
Missed
punches
,
unapproved
overtime
,
and
supervisor
sign
-
off
controls
Hours
-
worked
definitions
Rounding
rules
,
de
minimis
time
,
travel
time
,
and
state
rounding
restrictions
PTO
accrual
&
balance
management
Accrual
rates
,
caps
,
carryover
,
waiting
periods
,
and
payout
at
termination
FMLA
&
CFRA
leave
tracking
Eligibility
, 12-
week
entitlement
,
intermittent
leave
,
and
benefit
continuation
State
paid
leave
programs
New
York
,
New
Jersey
,
California
,
Washington
,
and
Massachusetts
PFL
/
PFML
coordination
Paid
sick
leave
compliance
Accrual
requirements
and
paid
-
out
obligations
by
state
and
city
Alternative
workweek
schedules
4/10
and
9/80
schedules
and
their
effect
on
overtime
thresholds
Meal
&
rest
break
premiums
California
and
other
state
premium
pay
calculation
and
documentation
Holiday
&
vacation
pay
rules
Eligibility
windows
,
holiday
-
premium
pay
,
and
state
timing
requirements
Shift
scheduling
data
Predictive
scheduling
compliance
and
schedule
-
change
premium
pay
Payroll
journal
entries
Debiting
wage
expense
and
crediting
tax
,
benefit
,
and
net
pay
liabilities
General
ledger
account
mapping
Earnings
-
to
-
account
mapping
tables
and
interface
file
configuration
Labor
distribution
&
cost
allocation
Cost
center
,
department
,
project
,
and
grant
-
level
wage
allocation
Payroll
liability
reconciliation
Clearing
tax
and
benefit
liabilities
to
zero
each
period
Net
pay
funding
&
ACH
origination
Funding
file
review
,
positive
pay
,
and
bank
account
reconciliation
Accruals
&
reversals
Bonus
,
PTO
,
and
payroll
accruals
supporting
month
-
end
close
Workers
'
compensation
wage
reporting
Payroll
data
for
premium
audits
,
class
codes
,
and
experience
mods
Unclaimed
wages
&
escheatment
Stale
-
dated
check
handling
and
state
unclaimed
property
reporting
Headcount
&
FTE
reporting
Average
headcount
,
FTE
counts
,
and
cost
-
per
-
hire
inputs
4 / 7
07
Controls
,
Auditing
&
Risk
Management
Preventing
overpayments
,
fraud
,
and
audit
findings
.
08
Payroll
Operations
&
Cycle
Management
Running
the
calendar
end
to
end
,
on
time
and
error
-
free
.
SOX
404
payroll
controls
Control
documentation
,
testing
evidence
,
and
remediation
of
deficiencies
Segregation
of
duties
Separating
master
-
file
maintenance
,
time
entry
,
and
pay
approval
access
Pre
-
and
post
-
payroll
audit
reports
Register
review
,
direct
deposit
exception
reports
,
and
pay
variance
checks
Master
file
change
controls
Change
logs
,
approval
workflows
,
and
pay
rate
verification
Gross
-
to
-
net
variance
analysis
Period
-
over
-
period
comparison
with
documented
explanations
above
threshold
Overpayment
&
duplicate
detection
Ghost
employee
testing
,
duplicate
bank
account
queries
,
and
recovery
processing
Direct
deposit
fraud
prevention
Multi
-
factor
bank
account
verification
and
self
-
service
change
alerts
Internal
&
external
audit
support
PBC
request
fulfillment
,
sample
selection
,
and
auditor
walkthroughs
Record
retention
compliance
FLSA
three
-
year
minimum
,
IRS
four
-
year
rule
,
and
state
-
specific
retention
periods
Payroll
business
continuity
planning
Backup
processing
procedures
and
disaster
recovery
for
pay
cycles
Payroll
calendar
management
Weekly
,
biweekly
,
semimonthly
,
monthly
,
and
mixed
-
frequency
environments
New
-
hire
payroll
setup
Form
I
-9
and
E
-
Verify
,
W
-4
entry
,
direct
deposit
,
and
tax
jurisdiction
assignment
Termination
&
final
pay
processing
State
final
-
pay
timing
rules
,
PTO
payout
,
and
severance
handling
Off
-
cycle
&
manual
payments
Same
-
day
pay
,
corrections
,
and
stop
-
payment
/
reissue
procedures
Multi
-
EIN
&
multi
-
entity
payroll
Intercompany
allocation
and
consolidated
reporting
across
legal
entities
Global
payroll
coordination
EMEA
and
APAC
in
-
country
providers
,
gross
-
up
calculations
,
and
data
collection
templates
Payroll
help
desk
&
employee
support
Case
management
,
SLA
response
targets
,
and
escalation
paths
for
pay
disputes
Vendor
&
third
-
party
management
RFP
input
,
service
level
tracking
,
and
payroll
provider
performance
review
Process
documentation
&
SOPs
Writing
repeatable
procedures
,
desktop
guides
,
and
cycle
checklists
5 / 7
09
Reporting
,
Analytics
&
Data
Management
Turning
payroll
data
into
decisions
—
and
keeping
it
accurate
.
10
Regulatory
&
Statutory
Knowledge
The
legal
framework
every
payroll
decision
sits
inside
.
Payroll
register
production
Full
-
register
review
,
tie
-
out
to
funding
,
and
distribution
to
approvers
Custom
report
building
ADP
Custom
Reports
,
Workday
Report
Writer
,
Ceridian
Dayforce
reporting
Labor
cost
&
overtime
analysis
Overtime
trend
reporting
,
department
cost
per
hour
,
and
budget
variance
Headcount
&
turnover
metrics
Beginning
/
ending
headcount
,
attrition
rate
,
and
average
tenure
reporting
Data
validation
&
reconciliation
queries
Finding
and
fixing
exceptions
before
the
pay
run
is
confirmed
Basic
SQL
for
payroll
data
Extracting
,
joining
,
and
validating
payroll
records
from
HCM
databases
Dashboards
&
visualization
Power
BI
or
Tableau
views
for
labor
spend
and
compliance
metrics
Mass
data
uploads
EIB
and
import
templates
,
validation
errors
,
and
rollback
procedures
Confidential
data
handling
PII
safeguards
,
access
controls
,
and
privacy
law
obligations
for
payroll
records
Fair
Labor
Standards
Act
Exempt
/
non
-
exempt
tests
,
overtime
rules
,
recordkeeping
,
and
child
labor
provisions
IRS
payroll
publications
Publication
15, 15-
A
, 15-
B
,
and
the
Employer
'
s
Tax
Guide
Affordable
Care
Act
Employer
shared
responsibility
,
measurement
periods
,
and
1094-
C
/1095-
C
reporting
ERISA
Fiduciary
obligations
,
plan
document
rules
,
and
401(
k
)
reporting
requirements
State
wage
payment
laws
Pay
frequency
,
pay
stub
content
,
and
lawful
deduction
requirements
by
state
Final
pay
&
notice
requirements
Immediate
-
pay
states
,
waiting
-
time
penalties
,
and
accrued
leave
payout
rules
Equal
Pay
Act
&
pay
transparency
Pay
range
disclosure
laws
and
pay
equity
audit
support
Employee
data
privacy
GDPR
and
state
privacy
laws
as
applied
to
payroll
and
benefit
data
Prevailing
wage
regulations
Davis
-
Bacon
Act
and
state
prevailing
wage
compliance
for
public
works
Workers
'
compensation
&
disability
State
disability
insurance
and
paid
family
leave
integration
into
payroll
6 / 7
Core
systems
typically
listed
by
role
level
PLAT FO RM
VENDO R
CO MMO NLY
REQ UIRED
FO R
Workday
Payroll
Workday
Enterprise
and
mid
-
enterprise
HCM
-
integrated
payroll
ADP
Workforce
Now
ADP
Mid
-
market
payroll
with
tax
filing
service
ADP
Vantage
HCM
ADP
Large
multi
-
state
and
multi
-
EIN
employers
UKG
Pro
UKG
Payroll
tightly
coupled
to
time
and
attendance
Ceridian
Dayforce
Ceridian
Continuous
,
real
-
time
payroll
calculation
Paylocity
/
Paycom
Paylocity
,
Paycom
Mid
-
market
single
-
platform
HR
and
payroll
Rippling
/
Gusto
Rippling
,
Gusto
High
-
growth
and
SMB
payroll
administration
SuccessFactors
EC
Payroll
SAP
Global
and
complex
multi
-
country
payroll
Oracle
HCM
Cloud
Payroll
Oracle
Enterprise
payroll
with
fast
formula
configuration
QuickBooks
Payroll
Intuit
Small
business
payroll
with
GL
integration
7 / 7