website key info icon.png   Duration:  six online sessions of two hours (12 hour total); 15:30 to 17:30 BST
  Delivery: Virtual classroom
   
   

Course overview 

This course is an indepth programme delivered by PayrollOrg (formerly the American Payroll Association), designed for UK payroll professionals who manage, or aspire to manage, payroll operations involving US employees. As the third step in the Progression Series, this course builds advanced capability in US payroll legislation, reporting requirements, taxation rules, and compliance standards. 

From FLSA whitecollar exemptions and complex federal tax corrections to expatriate taxation, benefits reporting, and payroll system leadership, this course gives you the knowledge and confidence to handle even the most challenging aspects of US payroll processing. 

Who should attend

This course is ideal for: 

  • Payroll managers and supervisors supporting US operations 

  • UK professionals responsible for global or USspecific payrolls 

  • Systems and process specialists working with US payroll platforms 

  • Tax professionals managing US payroll tax compliance 

  • HR and reward professionals supporting internationally mobile employees 

What you will learn

By the end of the course, participants will be able to: 

  • Apply the DOL white collar exemption tests  

  • Report offers of health coverage on Forms 1094-C and 1095-C  

  • Report and tax expatriate and non-resident alien employees 

  • Tax and report stock options 

Course content / Key topics

White Collar Exemptions & FLSA 

  • Administrative, executive, professional, and outsidesales exemptions 

  • Highly compensated employees 

  • Salary basis tests and allowable deductions 

  • Investigations, public contracts, and collective bargaining agreements 

Family and Medical Leave Act (FMLA) 

  • Eligibility, employer obligations, and notification rules 

  • Intermittent leave and benefits continuation 

  • Interaction with cafeteria plans and COBRA 

Federal Tax Reporting Corrections 

  • Form W2 / W2c / W3c corrections 

  • Adjustments for over and underpayments 

  • Form 941X completion and wage/tax reconciliation 

  • Electronic filing requirements 

Taxation of Employer Paid Benefits 

  • Business travel 

  • Stock options (ISO, ESPP, nonqualified) 

  • Nonqualified deferred compensation & Section 409A 

  • Health & welfare benefits, including HSAs, HRAs, QSEHRAs, ACA compliance 

  • COBRA payments 

  • Life insurance, adoption assistance, and overpayment rules 

Expatriate and Nonresident Alien Taxation 

  • Alien status 

  • Withholding rules, treaties, and totalization agreements 

  • Shadow payrolls 

  • Forms 1042, 1042S, and 1042T 

Special Payroll Topics 

  • Paycards, identity theft, nontax deductions 

  • Escheatment, census reporting, worksite reporting 

  • Pension payments and withholding 

Payroll Systems & Operations 

  • Payroll system implementation and maintenance 

  • Interfaced vs. integrated systems 

  • Internal controls and SOX compliance 

  • Recordkeeping, HIPAA confidentiality 

  • Updating processes and workflow management 

Leadership in Payroll 

  • Leadership and management theories 

  • Customer service and satisfaction measurement 

  • Running an effective payroll department  

Prerequisites / Recommended knowledge

No formal prerequisites are required; however, participants will benefit from: 

  • A solid understanding of basic US payroll processes 

  • Prior completion of earlier courses in the Progression Series (recommended but not essential) 

  • Experience managing or supporting payroll in a multinational or US context 

Delivery

  • Delivery: Virtual classroom 

  • Duration: This course is delivered over six online sessions of two hours, scheduled for consecutive weeks (12 hours) 

  • Timing: 15:30 to 17:30 BST 

Price

Non-member: £990 +VAT 

Member: £790 +VAT

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