Internal Controls for Payroll - Tracy Arner
Internal Controls for Payroll - Tracy Arner
Internal Controls for Payroll - Tracy Arner
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Employee Earnings• Determined by agreement between employer andemployee• Salary schedule– Type of position– Steps and years of experience• Employees pay examples:– Annual salary/prorated over pay periods– Hourly rates• Pay periods vary—monthly, semimonthly, biweekly orweekly• FLSA—150% regular rate <strong>for</strong> +40 hours with certainexemptions32