Payroll Essentials: Ethics in Payroll

Payroll is among the most common tasks an employer undertakes in the course of running their business. At it's most basic level, payroll consists of an agreement between an employer and employee related to compensation for services. However, once you look under the hood, there is so much more to payroll, including various kinds of compensation, payroll taxes and required reporting on government forms.

Ethics in payroll is present in every step in the payroll process, from handling employee confidential information and dealing with pay, compensation and fringe benefits, to acting as an intermediary on behalf of federal, state, and local governments in the collection and remittance of payroll taxes. All levels of payroll staff- from payroll processor to payroll manager to CEO - encounter ethical considerations in their conduct when dealing with payroll matters.

This course will discuss ethics as it pertains to payroll. Attendees will leave with a comprehensive framework for ethical decision making in the payroll function, as well as some real-life examples of what happens when stakeholders in the payroll process make the decision to decouple ethics from payroll.

Learning Objectives:

After attending this presentation you will be able to...

• Indicate ethical considerations that exist within the payroll function
• Recognize potential for ethical failures related to weaknesses in a payroll process
• Identify ways to implement basic due diligence and confidentiality within the payroll processes

The major topics covered in this class include:

• Ethical framework in the payroll process
• The role of ethics by stakeholders involved in the payroll process
• Real-life examples of what happens when stakeholders in the payroll process make the decision to decouple ethics from payroll

Designed for: Appropriate for professionals at all organization levels, including seasoned professionals. This includes CPAs in public practice, as well as tax professionals working in industry, including those in Controller and CFO roles with limited exposure to payroll.

Level: Basic

Instructor: Elizabeth Bystrom, CPA

CPE Credits: 2

Area of Study: Behavioral Ethics