Title: Credit Unit 1 Introduction
Course: SkillsCom BA 177 16.0 > Section: Credit Unit 1 Module 1

This Credit Unit includes three Modules; Module 1 on “The Need For Payroll and Personnel Records”, Module 2 on “Computing Wages and Salaries”, and Module 3 on "Social Security Taxes".

Course Outcomes:

- Compute the income tax withholding from employee wages.
- Calculate employee's withholding allowances for IRS Form W-4.
- Determine employer's quarterly estimated payments.
- Describe how the Federal Insurance Contributions Act (FICA) is applied by employers.
- Describe the federal deposit system and how the Electronic Federal Tax Payment System is used by employers.
- Describe the difference between employees and independent contractors.

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