$58.00 – $78.00Price range: $58.00 through $78.00
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CPE Credits
2 Credits: Business Management & Organization
Course Level
Basic
Format
Self-Study
Course Description
Welcome to the Complete Edition of the Beginner Course in U.S. Payroll Compliance. This course is designed for individuals with no prior background in business, accounting, or payroll. By the end of this course, you will have a thorough foundation in payroll fundamentals, federal labor law classifications, and how minimum wage rules vary across the country.
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Learning Objectives
Upon successful completion of this course, participants will be able to:
- Understand what payroll is and why compliance is critical for every employer
- Distinguish between employees and independent contractors using the IRS common law test
- Identify required new hire documents (Form W-4, Form I-9) and complete them correctly
- Identify the three FLSA worker categories (non-exempt, exempt, independent contractor) and their pay structure rules
- Apply the three-part FLSA exemption test (salary basis, salary level, duties) and understand each named exemption category
- Understand the blue-collar rule and which workers can never be classified as exempt
- State the federal minimum wage, explain state variation, and apply the highest-applicable-rate rule
- Calculate gross pay for hourly and salaried employees, including overtime
- Understand mandatory payroll tax deductions (federal income tax, FICA, FUTA, state tax)
- Read and interpret a pay stub and understand basic recordkeeping requirements
- Recognize key federal payroll tax forms and deposit schedules
Course Specifics
SS626485962
August 18, 2026
There are no prerequisites.
None
69
Compliance Information
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts

Elizabeth Abernethy is a Certified Public Accountant with over 20 years of experience in accounting, financial management, and business consulting. She currently serves as Executive Vice President of Finance, HR, and Learning at Western CPE LLC in Bozeman, Montana, where she is part of the executive team guiding critical business decisions, overseeing HR for a 23–40 person staff, and leading financial operations. She is also the owner of EZ Accounting Department Inc. in Ennis, Montana, providing tax planning, business start-up support, payroll, and remote controller services to individual and business clients. Elizabeth’s career spans roles as Controller and CPA at …
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