Worked Examples

Guidance on the action required in different employment scenarios, along with a detailed explanation of the law behind the action.

This tool helps you:

  • Understand how items such as overtime pay or withholding taxes are properly calculated under various scenarios.
  • Comply with legal requirements, such as IRS reporting obligations on life insurance premiums.
  • Resolve errors when they occur, such as the overpayment of wages that were not ultimately due.

Employee Benefits

Employee Compensation

HR Strategy, Management and the Law

Payroll

  • Recoup a Wage Overpayment - Worked Example

    This Worked Example illustrates the payroll tax treatment of overpayments recouped in the same and a subsequent calendar year, as well as which tax returns must be filed by an employer to correct the overpayment.

  • Gross Repayment - Worked Example

    This Worked Example illustrates how an employer can make corrections when employees are paid wages not ultimately due.

  • Calculation of Gross-Up - Worked Example

    This Worked Example illustrates how employers can establish a desired net pay amount by making a payment of wages where they "gross up" the amount so that the employee is paid enough wages to achieve the desired net.

  • Calculation of FICA Withholding - Worked Example

    This Worked Example illustrates how employers should calculate an employee's total FICA withholding for each pay period.

  • Calculation of Excess Group Term Life - Worked Example

    This Worked Example illustrates how an employer should calculate (based on an IRS table) and report to the IRS the value of employer-provided group-term life insurance premiums with benefit amounts exceeding $50,000.

You said it...

My focus is international, and I recently changed from another resource to XpertHR. In the international area, I find your materials a great improvement over what I had available through the other resource.

Jeff Hughey, Staff VP International Employee Relations, Leggett & Platt Incorporated

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