• Understanding and identifying the effectiveness of payroll operations
• Managing change in a payroll operation
• Ensuring proper taxation of executive compensation
• Understanding payroll business continuity plans

 Experienced payroll professionals and managers, administrators, and directors who oversee, or aspire to manage, payroll operations, and anyone preparing for the Certified Payroll Professional (CPP) exam.

 Planning and Organizing Payroll Operations

• Values
• Vision
• Mission
• Aligning payroll’s visions and missions
• Objectives/key results
• Management by planning
• Third-party relationships management (service vendors – contract management)
• Understanding business partners
• Project management
• Managing international relationships

 Measuring Payroll Operations’ Effectiveness

• Cost analysis/cost of payroll check
• Benchmarking
• APA’s Payroll Benchmarking Study results
• Performance metrics
• How to identify the cost of your
• Payroll – what are the components?
• Impact of new benefits/
• establishing policies
• Auditing the payroll process and efficiency
• Writing a business case
• Budgeting payroll operations
• Service level agreements
• Quality assurance
• Measuring quality in the
• payroll department

 Employee Development

• Career path
• Identifying job requirements
• Developing job requirements
• and staffing
• Writing job descriptions
• Interviewing candidates
• Performance feedback
• Taking corrective action
• Measuring employee development

 Prioritizing Your Time

• Organizing through delegation
• Planning and leading a meeting

Change Management

• Change vs. transition
• Crisis management
• Measuring success

 Trends in Payroll Practices and Technology

• Shared services
• Call centers
• Outsourcing
  • Discrete process outsourcing
  • Business process outsourcing
  • Business transformation
  • outsourcing
  • Offshoring
• Internet use by payroll professionals
• Employee and manager self-service
• Internet-based technologies
• Biometrics
• GPS technology
• Imaging and document storage
• Payroll and smart phones and tablets

 Payroll Technology Selection

• System selection
• Executive support
• Project team
• Interfaced vs. integrated
• technology systems
• Identifying requirements
• Current situation analysis
• Functional requirements document
• Request for information
• Request for proposal
• Decision factors
• Selection process

 Business Continuity Planning

• Benefits of a business continuity plan
• Creating a business continuity plan
• Updating the plan
• Testing the plan

 Complex Taxation Issues

• Social security/Medicare taxation
  • Common paymaster
  • Common pay agent
  • Supplemental unemployment
  • benefits
  • Railroad Retirement Tax Act
• Dealing with the IRS and SSA
  • Penalty notices
  • Audits
  • Reconciliation issues
  • Penalties/abatement/ reasonable cause
  • Preventing penalties
  • IRS’ Taxpayer Advocate Service
  • SSA reconciliation letters
• Mergers and acquisitions overview
  • Unemployment insurance
  • Transfer of experience rating
  • State issues
  • Standard and alternate tax and
  • reporting procedures
  • Social security tax issues
  • W-2 and 941 reporting issues
• Discrimination testing
  • Retirement (401(k)) plans
  • Group-term life insurance
• Taxing Executive Compensation
  • The IRS’ executive compensation
  • compliance strategy
  • Additional Medicare tax on executives
  • Withholding requirements from
  • executive compensation
    • 6% supplemental wage withholding
    • Gross-ups of executive compensation
  • Chauffeur services
    • Aircraft (SIFL calculation)
    • Stock compensation
      • Section 83(b) elections
      • Restricted stock
      • Phantom stock
      • Nonstatutory stock options
      •  
    • Golden parachute payments
    • Nonqualified deferred compensation plans
      • Section 409A requirements
    • Split-dollar life insurance contracts

Security Issues

• Check fraud
• HIPAA requirements

 Payroll Auditing

• Accounting records
• System operations
• Third parties (benefit administrators)
• Managing outside auditors
• Auditing the payroll process
• Optimizing the use of consultants

CDGA attendance certificate will be issued to all attendees completing minimum of 75% of the total course duration.