Professional Certificate Program

ADP Entry Level Payroll Professional

Purpose
This program is designed to equip entry-level payroll specialists with the essential knowledge and skills necessary to carry out their responsibilities
accurately, efficiently, and in compliance with applicable laws and regulations. At the conclusion of the program, learners will be able to do the
following:

• Identify the value a payroll department provides to an organization as a strategic business partner.

• Build a foundation of basic payroll terms, regulations, and concepts needed to execute and administer the Payroll function.

• Perform the steps needed to process payroll including calculating earnings, deductions, and taxes.

• Develop essential competencies like customer service, data gathering and analysis, problem-solving.

• Create a toolkit of resources and templates to add value in on-the-job experiences.

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Course 1: The Payroll Specialist

Estimated time to complete: ~3 weeks Modules

Module 1: Welcome!
Lesson Name Learning Objective(s)
What Can I Expect • Explain the requirements for attaining the Payroll Specialist Professional Certificate.
From This
Program?
Why Is Payroll • Explain the value Payroll plays in an organization’s company culture.
Important?
What Makes Up a • Identify the factors needed to design a successful payroll strategy.
Payroll Program?

Module 2: The Successful Payroll Specialist

Lesson Name Learning Objective(s)
How Does Payroll • Illustrate how Payroll typically fits within Human Resources and an organization.
Function Within the
Business World?
What Does a Payroll • Describe the common roles and responsibilities within the payroll field.
Professional Do?
Where Are the • Discuss common challenges faced by Payroll in different company growth stages, industries, locations, etc.
Opportunities to
Excel?
What Makes an • List knowledge, skills, and capabilities demonstrated by successful payroll specialist.
Effective Payroll • Develop a personal plan targeting strengths and areas of opportunity for your Payroll Professional Certificate
Professional? program.
• Explain the importance of exceptional customer service in the payroll department and its impact on employee
satisfaction and productivity.

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Module 3: The First Step in Your Journey

Lesson Name Learning Objective(s)
How Can I Best Develop My • Develop a personal plan targeting strengths and areas of opportunity for your Payroll Specialist Certificate program.
Skills?

Activities
Module/Lesson Activity
Module 1, Lesson 1 Introduce Yourself
Module 1, Lesson 3 Payroll Factors
Module 1, Lesson 3 Mentorship in Payroll: New Beginnings
Module 2, Lesson 2 Job Scavenger Hunt
Module 2, Lesson 4 Your Payroll Skills
Module 2, Lesson 4 Your Payroll Service Experience
Module 3, Lesson 1 How Do I Measure Up?
Module 3, Lesson 1 Share Your Skills!
Module 3, Lesson 1 Project Portfolio: Cover Letter
Module 3, Lesson 1 Share With Others

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 ADP Entry Level Payroll Specialist Professional
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Course 2: The Payroll Cycle

Estimated time to complete: ~4 weeks Modules

Module 1: Introduction to the Payroll Cycle

Lesson Name Learning Objective(s)
What Is the Payroll • Describe the step-by-step payroll processing cycle, including data collection, input, verification, calculation, and
Cycle? finalization.

What Challenges Can I • Identify potential bottlenecks and challenges that can affect a company's payroll cycle.
Expect to Encounter?

Is There Help Available? • Explain the role of third-party vendors in payroll processing, such as payroll service providers or software vendors.

How is the Cycle • Explain the funding requirements for payroll, including timing considerations and available payment methods.
Funded?
How are Employee • Define the various methods of tracking employee work minutes, including manual time sheets, time clock
Hours Collected? systems, and electronic timekeeping software.
• Identify essential requirements for time tracking systems to accurately record and manage employee work
minutes for payroll processing and compliance purposes.
• Explain the different payment methods available for disbursing employee salaries, such as direct deposit,
physical checks, and electronic wallets.
How Do • Establish protocols to guarantee timely and error-free salary payments to employees.
Employees Get
Paid?
When Do Employees • Ensure proper allocation of funds to cover employee salaries, taxes, and other deductions.
Get Paid?

Module 2: Payroll Cycle Variables

Lesson Name Learning Objective(s)
How Does an • Explain the payroll-related tasks involved in employee onboarding, such as setting up tax withholding preferences,
Employee's Journey direct deposit, and other payroll deductions.

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• Develop a systematic approach to handle payroll changes, such as new hires, salary adjustments, benefit modifications, court- ordered
deductions, and terminations.
How Does Leave Affect the • Differentiate between different types of leaves, such as vacation, sick leave, personal leave, and other statutory leaves.
Cycle?
• Develop a process for tracking and managing employee leaves, ensuring proper leave accrual and adherence to company policies and legal
requirements.
How Do Bonuses Affect • List the different types of bonuses, such as performance-based, signing bonuses, and year-end bonuses.
the Cycle?
• Establish a clear and transparent process for calculating and distributing bonuses to eligible employees.
How Is Payroll Involved • Explain the payroll implications of employee off-boarding, including final paycheck calculations, tax withholding adjustments, and providing
When an Employee necessary payroll documents to departing employees.
Leaves?
What Considerations Are • Explain the significance of year-end payroll processes in complying with legal requirements and tax reporting obligations.
There for the End of the
• Describe the key components of year-end payroll processes, such as W-2 preparation, 1099 form distribution (if applicable), and other
Year?
required tax reporting.
What Is the Typical Year- • Comply with timelines and deadlines for year-end payroll tasks to ensure timely submission of tax forms to the appropriate authorities.
End Timeline?

How Is the Cycle Funded? • Explain the funding requirements for payroll, including timing considerations and available payment methods.

How Do Employees Get • Establish protocols to guarantee timely and error-free salary payments to employees.
Paid?

When Do Employees Get • Ensure proper allocation of funds to cover employee salaries, taxes, and other deductions.
Paid?

Module 3: Managing Payroll Data

Lesson Name Learning Objective(s)
What Tools Are Available to • Describe a payroll audit and reconciliation, their differences/similarities, and their importance in detecting errors/discrepancies.
Identify Mistakes?
How Do I Conduct an • Identify audit and reconciliation best practices and procedures to review payroll transactions and ensure compliance with company policies and
Effective Audit? legal regulations.
What Data Is Created by • Describe the importance of data analysis in leveraging payroll information for business decision-making.
the Payroll Cycle
• Describe common payroll reports and their uses.

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How Can I Best Use Payroll • Analyze payroll data to identify trends and patterns related to employee compensation, benefits, and deductions.
Data?
• Use data analysis techniques to detect discrepancies or anomalies in payroll data.
How can Payroll Data be • Emphasize the importance of maintaining strict confidentiality of payroll information to protect employees' privacy and sensitive data.
Kept Safe? • Identify security measures and access controls to safeguard employee data from unauthorized access or breaches.

How Are Employee Hours • Define the various methods of tracking employee work minutes, including manual time sheets, time clock systems, and electronic timekeeping
Collected? software.
• Identify essential requirements for time tracking systems to accurately record and manage employee work minutes for payroll processing
and compliance purposes.

Activities
Module/Lesson Activity
Module 1, Lesson 2 Typical Payroll Challenges
Module 1, Lesson 4 Considering Frequency
Module 1, Lesson 5 Punching the Clock
Module 1, Lesson 6 Pay Method Pros and Cons
Module 1, Lesson 7 Pay Period Analysis
Module 2, Lesson 2 Leave Policies
Module 2, Lesson 3 Project Portfolio: Design a Bonus Policy
Module 2, Lesson 4 Don't Let the Door...
Module 2, Lesson 6 Mentorships in Payroll: Your Journey Continues
Module 3, Lesson 2 Consequences
Module 3, Lesson 3 What Can Data Accomplish?

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 ADP Entry Level Payroll Specialist Professional
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Course 3: Getting Started with U.S. Payroll Fundamentals

Estimated time to complete: ~3 weeks Modules

Module 1: Payroll's Essential Variable: The Employee

Lesson Name Learning Objective(s)
How Can I Speak the • Discuss the various terms used in the subject of payroll.
Language of Payroll?
What Is an Employee? • Given a worker description, distinguish whether the worker is an independent contractor or an employee.
How Is Payroll • Explain the important payroll-related dates, pay frequencies, and other useful information that you'll see on your
Involved in the Hiring pay statement and which law dictates pay statement requirements.
Process? • Discuss the various forms used by the employee and employer and how they affect the employee’s identity,
eligibility to work, and when these forms need to be resubmitted.
• Discuss the form used by employers to calculate federal income tax (FIT) withholding for an employee
and examine the qualifications for claiming exempt from federal income tax withholding on Form W-4.

Module 2: Employee Pay Variables

Lesson Name Objective(s)
What Is a Paycheck? • List the various pay frequencies.
• Identify the number of pays per year for the various pay frequencies.
• Describe the types of payment methods.
• Describe the period dates for a payroll.

Which Components • Explain the methods of calculating various types of deductions and their impact on an employee’s taxable wages.
Make Up Pay? • Calculate an employee's net pay and describe the types of payment methods.
• Describe various employer provided benefits and why benefits must be tracked and reported.
• Describe various components of the pay statemen.
• Recognize that pay statement requirements can vary by state (and locality, in some cases).

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What Are Benefits? • Describe various employer provided benefits.

• Explain why benefits must be tracked and reported.
• Describe the many options available for retirement benefits.
• Explain pre-tax contributions for retirement accounts.

Module 3: The Fair Labor Standards Act (FLSA)

Lesson Name Objective(s)
What Is FLSA? • Explain FLSA coverage distinctions (enterprise vs. individual), articulate FLSA exempt employee criteria, and determine FLSA exemption
status based on worker descriptions and pay information.
• Given a worker description and pay details, identify whether the worker is exempt from FLSA.
• Discuss and apply workweek exception rules to determine overtime hours and pay in specific work scenarios.
• Discuss the basic employment laws regulated by FLSA, the minimum wage rate and overtime rules to use when the federal, state and local
rates differ.

When Does FLSA • Explain the difference between FLSA enterprise coverage and individual coverage.
Potentially Not Apply? • Describe the requirements for being classified as an FLSA exempt employee.
How Do I Calculate • Given a scenario with workweek exceptions, identify the number of overtime hours an employee must be paid.
Overtime? • Calculate the overtime premium pay rate and pay for an employee that is not paid an hourly rate of pay.
• Given a scenario, calculate the overtime premium pay for an employee that is paid on a salary basis.
How Does This All Come • Explain what a wage is.
Together? • Manually calculate gross pay for the workweek.

Activities
Module/Lesson Activity
Module 1, Lesson 2 Payroll Practice: Classifying Workers
Module 1, Lesson 2 Classify This!
Module 1, Lesson 3 New Hire Forms Check-In
Module 1, Lesson 3 Payroll Practice: Identifying Documents

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Module 1, Lesson 3 Payroll Practice: Form W-4

Module 2, Lesson 1 Payroll Practice: Payment Methods
Module 2, Lesson 1 Earned Wage Discussion
Module 2, Lesson 2 Earning Types Check-In
Module 2, Lesson 2 Calculating Gross Pay
Module 2, Lesson 3 Benefits Check-in
Module 3, Lesson 1 Payroll Practice: FLSA Overtime Rules
Module 3, Lesson 2 Payroll Practice: Match the Exemption
Module 3, Lesson 2 Payroll Practice: Exempt / Non-exempt
Module 3, Lesson 3 Payroll Practice: Calculating Overtime Hours
Module 3, Lesson 3 Payroll Practice: Calculating Overtime Hours for First Responders
Module 3, Lesson 3 Burning the Midnight Oil
Module 3, Lesson 4 Payroll Practice: Calculating Gross Pay
Module 3, Lesson 4 Mentorship in Payroll: Mastering the Fundamentals

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Course 4: Advancing Proficiency in U.S. Payroll Fundamentals

Estimated time to complete: ~5 weeks Modules 1

Module 1: Getting to Net Pay

Lesson Name Learning Objective(s)
What Are Deductions? • Explain the difference between statutory deductions and non-statutory deductions.
• List examples of statutory deductions and non-statutory deductions.
• Discuss the difference between flat dollar amount deductions and percentage-based deductions.
• Explain pre-tax and post-tax deductions.
• On a sample pay statement, identify pre-tax and post-tax deductions.
• Discuss the legal consequences of miscalculating deductions.

What Are Fringe • Comprehend various transportation benefits that qualify for tax exclusion and calculate taxable value based on
Benefits? specific scenarios and current tax exclusion limits. Demonstrate the impact of reporting taxable fringe benefits on
an employee's paycheck and calculate taxable values accordingly
• Describe group term life insurance (GTL) benefits.
• Given a scenario, use the IRS formula to calculate the taxable value of GTL benefits provided to an employee.
• Describe auto benefits.
• Given a scenario, calculate the taxable value of an employee’s personal use of a company vehicle.
• Explain fringe benefits such as group term life insurance (GTL) and its IRS formula for calculating taxable value,
as well as auto benefits and IRS valuation methods for personal use of company vehicles.

What Is Net Pay? • Define net pay, often referred to as take-home pay.
• Explain how gross wages, taxes and deductions are used to determine net pay.

Module 2: Employer Payroll Taxes

Lesson Name Learning Objective(s)
What Are Federal • Analyze the federal employment tax obligations for employees, including social security, Medicare, and FIT
Payroll Taxes? calculations.
• Calculate federal employment tax withholdings and determine net pay based on worker descriptions and payment

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• Analyze state-level employee-paid and employer-paid tax types, and utilize ADP online resources to compute both types of state taxes based
on worker classification and pay details.
• Recognize that Federal Income Tax (FIT) is generally calculated using tax tables and list the approved methods for calculating FIT.
• Calculate basic taxes like Medicare and social security and explain who is responsible for paying the Additional Medicare tax.
• Discuss the differences between federal employment taxes that are employee-paid and those that are employer-paid.

What Are State Payroll • Analyze state-level employee-paid and employer-paid tax types and utilize ADP online resources to compute both types of state taxes based
Taxes? on worker classification and pay details.
• Explain the various employee-paid tax types applicable at the state level.
• Explain the various employer-paid tax types applicable at the state level.
• Given a worker classification and pay details, use ADP online resources to calculate employer-paid and employee-paid state taxes.

What Are Unemployment • Distinguish and apply employer federal employment tax responsibilities, including FUTA Tentative Credit calculation considering SUI impact
Taxes? for different worker classifications.

Module 3: Deposits and Filings

Lesson Name Learning Objective(s)
What Are Tax Deposits? • Clarify the relationship between check dates and tax deposit dates.
• Explain federal employment tax deposit frequencies, tax components, deposit rules, and methods of deposit for employers.
• Explain how the check date effects the tax deposit date.
• List the federal employment tax deposit frequencies assigned by the IRS.
• List the federal employment taxes included in the tax deposit made using the employers' assigned deposit frequency.
• Explain the cut-off and deposit dates for the tax deposit frequencies.
• Explain how the IRS determines the tax deposit frequency to assign to an employer.
• Explain the S100K deposit rule, including its impact on an employer's assigned pay frequency.
• Given an employer scenario, identify the tax deposit amount and due date using the federal tax deposit calendar as a resource.

What Are Tax Filings? • Given an employer’s FUTA tax liability details, identify the FUTA deposit due date.
• Identify the manner in which employers must deposit their employment tax liabilities.
• Understand federal employment tax forms for reconciling FIT, FICA, and FUTA, and reporting backup withholding for independent
contractors.
• Comprehend the completion of Form 941 based on employer's payroll totals and the requirement of SUI details on the FUTA tax
reconciliation form.

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• Distinguish the due dates for federal employment tax forms, completing Form W-2 using employee paystub data, and reporting information
under the Affordable Care Act through appropriate employer forms.
• List the federal employment tax forms used to reconcile FIT, FICA, and FUTA.
• Identify the federal form used to report backup withholding from payments to independent contractors.
• Given an employer's payroll totals, complete various portions of a Form 941.
• Explain why SUI details are required on the FUTA tax reconciliation form.
• Given an employer scenario, identify whether additional FUTA tax must be paid.
• Identify the due date for various federal employment tax forms.

What Do Employees Need at • Given employee paystub year-to-date figures, complete various portions of Form W-2.
Year-End? • Explain the various employer forms used to report information under the Affordable Care Act.
• Explain why organizations should understand which tax documents to submit based on their business type.
• Discuss why depending on classification, businesses may receive unique tax benefits.

Activities
Module/Lesson Activity
Module 1, Lesson 1 Payroll Practice: Calculate Taxable Wages
Module 1, Lesson 1 Payroll Practice: Calculating Deductions
Module 1, Lesson 2 Payroll Practice: Calculate Using the Cents-per-mile Method
Module 1, Lesson 2 Payroll Practice: Fringe Benefits
Module 1, Lesson 2 The Total Package
Module 1, Lesson 3 Net Pay
Module 2, Lesson 1 Payroll Practice: Appropriate Tax Rate
Module 2, Lesson 1 Payroll Practice: Calculate Social Security and Medicare
Module 2, Lesson 1 Payroll Practice: Social Security Tax Activity
Module 2, Lesson 1 Payroll Practice: Tax Withholdings
Module 2, Lesson 2 Payroll Practice: Research State Taxes
Module 2, Lesson 2 Payroll Practice: State Taxes

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Module 2, Lesson 3 Your Experience with Payroll Taxes

Module 2, Lesson 3 Project Portfolio Assignment: Simulate an Employee’s Pay
Module 3, Lesson 1 Payroll Practice: Federal Tax Deposit Frequencies
Module 3, Lesson 1 Payroll Practice: The S100k Rule & FUTA Deposits
Module 3, Lesson 2 Payroll Practice: Completing Form 941 - Part 1, Page 1
Module 3, Lesson 2 Payroll Practice: Completing Form 941 - Part 1, Page 2
Module 3, Lesson 3 Payroll Practice: Calculate the Form W-2 Amounts
Module 3, Lesson 3 Your Experience with Tax Returns

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Course 5: Exploring the Field of U.S. Payroll

Estimated time to complete: ~2 weeks Modules

Module 1: Payroll Considerations for Unique Business Structures

Lesson Name Learning Objective(s)
How Can the Structure • Explore the ways a business can be structured.
of a Business Affect
Payroll?
What Is Unique • Describe the payroll considerations unique to restaurants.
about • Accurately compensate workers who receive tips and meals.
Restaurants?
What Is Unique about • Describe the payroll considerations unique to non-profit businesses.
Non- Profit
Businesses?

Module 2: Effective Payroll Administration

How Are Accounting • Follow the generally accepted accounting practices as they apply to payroll.
Principles Used in • Understand the importance of Sarbanes-Oxley and its effect on payroll accounting.
Payroll?
What • Comply with federal recordkeeping requirements as they apply to payroll.
Recordkeeping
Considerations Are
There?
How Can the Legal • Explain the types of involuntary deductions and considerations when processing court-ordered wage garnishments.
System Affect the
Cycle?
How Can I Resolve • Describe the key elements that contribute to successful troubleshooting of payroll-related issues and discrepancies.
Payroll Problems?

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Module 3: The Practice of Global Payroll

What Do I Need to Know • Accurately pay expatriate employees.

About Expatriates?
• Understand the compliance issues surrounding expatriate workers.
What Do I Need to Know • Accurately pay non-citizen employees.
About Non-Citizen
• Understand the compliance issues surrounding non-citizen workers.
Workers?

Activities
Module/Lesson Activity
Module 1, Lesson 1 The Entrepreneurial Spirit!
Module 1, Lesson 2 Yes, Chef!
Module 1, Lesson 3 Program Portfolio: Create a Business Plan
Module 2, Lesson 1 Relating Payroll Fundamentals to Accounting Principles
Module 3, Lesson 3 Mentorship in Payroll: Turning the Page

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