1. Why must employers maintain employees individual earnings records?

2. What information is included in an employees individual earnings record?

3. What is the purpose of the payroll register?

4. Explain the difference between gross earnings and net earnings for a payroll period.

5. Describe how a special payroll bank account is useful in paying the wages and salaries of employees.

6. List three required deductions and four voluntary deductions from an employees total earnings.

7. What is the difference between an employee and an independent contractor? List two examples of an independent contractor.

8. What information is needed to use the wage-bracket withholding table? Where is the table found?