Principles of Payroll Administration: The Complete Learning and Reference Guide is a dual-purpose book. It is designed to satisfy organizational and personal training requirements as well as technical reference needs. Intended for readers at all levels of professional experience and expertise, this book blends a historical perspective on the public policies and laws affecting payroll with a full explanation of the subject matter, using a building-block approach to guide the reader from the basic principles through complex applications of the material. This approach offers readers a logical progression of understanding—regardless of the level of expertise.

This book also includes chapter quizzes, practice tests, tips for preparing for the Certified Payroll Professional (CPP) and Fundamental Payroll Certification (FPC) exams, a dictionary of terms and acronyms to enhance its reference and training value, a comprehensive index, a listing of all charts and exhibits, and a year-end update to retain its reference value throughout the year.

The 2013 edition of Principles of Payroll Administration also provides practitioners with:

• A complete review of upcoming Affordable Care Act changes, including the additional Medicare tax effective in 2013, new limitations on health flexible spending accounts, and the 2014 health insurance pay or play rules governing employers.
• A brand new section that focuses on employment tax considerations and employer options in the wake of a national disaster.
• Changes to tax law that were included in the American Taxpayer Relief Act of 2012.
• By popular demand, updated state surveys and state contact directories for child support withholding orders, wage-hour, recordkeeping, workers' compensation, state unemployment insurance facts, state Form W-4 requirements, and much more.
• New and revised IRS forms with filled-in examples.
• Updated practice tests and study aidsmust-have tools for anyone preparing for the CPP and FPC exams, or for those using the guide for payroll training.

The Checkpoint® version affords full-text-search functionality and links to the text of cited primary law (including the Internal Revenue Code, the Federal Tax Regulations, and relevant IRS notices and rulings).