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Resources

The tools you need to stay informed and compliant.

Government & Compliance

IRS Payroll Tax Center

Department of Labor (DOL) – Wage & Hour Division

Forms & Templates

Payroll Calculators

Payroll Calculators

Education

American Payroll Association (APA)

Offers:

  • Online and in-person payroll courses & certifications (FPC, CPP)
  • Federal and state law updates
  • Payroll Source® reference book
  • Webinars, eLearning, and local chapter meetings

IRS Payroll Tax Resources

Learn about:

  • Employer responsibilities for withholding
  • Quarterly tax filings (Form 941, 940)
  • W-2 & 1099 compliance
  • Employer identification numbers (EIN)

SHRM (Society for Human Resource Management)

Access HR and payroll-related content, including:

  • Articles on wage laws and remote worker compliance
  • Payroll benchmarking surveys

Payroll Best Practices

Here are the top recommended practices every payroll department or provider should follow:

Automate Where Possible

  • Use reliable software for time tracking, tax calculation, and filings.
  • Automate payroll runs and direct deposits to reduce human error.

Stay on a Consistent Payroll Schedule

  • Define clear pay periods (weekly, biweekly, etc.).
  • Always pay employees on time to build trust and stay legally compliant.

Keep Detailed Payroll Records

  • Retain records for at least 4 years (federal requirement).
  • Include hours worked, pay rates, tax withholdings, and changes in employment status.

Stay Current on Tax & Labor Laws

  • Regularly check IRS and state agency websites.
  • Subscribe to newsletters (APA, SHRM, IRS) for updates.

Communicate Clearly with Employees

  • Provide pay stubs with breakdowns.
  • Share changes in withholding rules or tax forms.
  • Offer access to a secure employee portal if possible.

Protect Employee Data

  • Use encrypted systems and limit access to payroll data.
  • Follow best practices for cybersecurity (NIST, IRS Pub. 4557).

Reconcile & Audit Regularly

  • Reconcile payroll reports to bank statements.
  • Schedule internal audits to catch and fix discrepancies early.

Payroll Security Guidelines

Data Encryption

  • Encrypt data at rest and in transit using secure protocols (e.g., HTTPS, SSL/TLS, AES-256).
  • Use secure cloud-based payroll software with built-in encryption.

Multi-Factor Authentication (MFA)

  • Require MFA for all payroll logins, especially for admin-level access.
  • Use SMS, app-based, or biometric authentication.

Role-Based Access Controls (RBAC)

  • Restrict access to payroll data based on role or department.
  • Only HR/payroll personnel should access SSNs, wages, and bank info.

Regular Software Updates

  • Keep payroll and accounting software up to date.
  • Apply security patches promptly to avoid vulnerabilities.

Secure Physical and Digital Storage

  • Lock file cabinets for paper documents.
  • Use secure servers or cloud platforms with access logs for digital files.

Secure Email Practices

  • Never send unencrypted payroll data via email.
  • Use encrypted file sharing (e.g., ShareFile, OneDrive, Dropbox with encryption).

Train Employees on Payroll Security

  • Train staff to spot phishing scams.
  • Require secure password practices (length, complexity, change frequency).

Payroll Compliance

Maintain Accurate Records

  • Store payroll records for a minimum of:
    • 4 years (IRS) for tax records
    • 3 years (FLSA) for wage/hour records
  • Include hours worked, pay rate, pay date, and deductions.

Reconcile Regularly

  • Match payroll records with bank statements.
  • Audit quarterly tax returns (e.g., 941s) against payroll reports.

Use a Consistent Payroll Schedule

  • Define and follow a regular pay cycle (weekly, biweekly, semimonthly).
  • Communicate clearly with employees about pay periods and pay dates.

Automate Compliance

  • Use payroll software that handles:
    • Automatic tax calculation and filing
    • Year-end W-2/1099 preparation
    • Employee self-service access

Official Guidelines & Resources

IRS Publication 4557 – Safeguarding Taxpayer Data

  • Download PDF
  • Covers physical, electronic, and personnel safeguards.

NIST Cybersecurity Framework

DOL Wage & Hour Division

Includes payroll recordkeeping and labor compliance guidance.