Live Webinar Series

The Basics of Supplemental Pay Taxation

Webinar Details$219

  • Webinar Date: November 10, 2020
  • Webinar Time: 12:00pm - 1:00pm EST  live
  • Guest Speaker:  Vicki M. Lambert, CPP
  • Industry:  Human Resources, Taxation and Accounting
  • Credit: CPE 1.0, HRCI 1.0, SHRM 1.0
  • Register Now

The Tax Cuts and Jobs Act of 2017 changed the supplemental rate for the first time in many years. However, it did not change the basic requirements for withholding on supplemental wages as laid out by the IRS. And managing the taxation of supplemental pay can be a complex challenge fraught with errors and quite costly to correct.  One wrong step by payroll and the company could face severe penalties for everything from failure to withhold the correct tax (bad enough!) to actual wage theft (rare but can happen). This webinar covers the basics for payroll professionals on how to properly tax any supplemental payment including bonuses, severance pay and fringe benefits.

Learning Objectives: 
•    Understand and be able to distinguish between supplemental wage payments and regular wage payments
•    Determine the proper withholding using each of the methods specified by the IRS for supplemental wages.
•    Identify and apply the rules to common and not so common examples of supplemental pay.
•    Determine when to use each of the different supplemental rates correctly
•    Understand the effect of Form W-4 and the payroll period have on supplemental pay withholding

Areas Covered in the Webinar:
•    Definitions and examples of supplemental pay
•    Detailed calculations on calculating the proper supplemental tax to withhold
•    What options are available, when may they be elected, and who decides
•    Record keeping requirements for compliance with mandatory flat rate withholding rules

Who can Benefit: 
•    Payroll Executives/Managers/Administrators/Professionals/Practitioners/Entry Level Personnel
•    Human Resources Executives/Managers/Administrators
•    Accounting Personnel
•    Business Owners/Executive Officers/Operations and Departmental Managers
•    Lawmakers
•    Attorneys/Legal Professionals
•    Any individual or entity that must deal with the complexities and requirements of Payroll compliance issues


Guest Speaker

Vicki M. Lambert, CPP

Vicki M. Lambert, CPP

Vicki M. Lambert, CPP, is President and Academic Director of The Payroll Advisor™, a firm specializing in payroll education and training. The company offers a payroll news service which keeps payroll professionals up-to-date on the latest rules and regulations.With over 35 years of hands-on experience in all facets of payroll functions as well as over 20 years as a trainer and author, Ms. Lambert has become the most sought-after and respected voice in the practice and management of payroll issue... View Full Profile


CPE Credit

Aurora Training Advantage is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

For more information regarding administrative policies such as complaint and refund, and cancellation please contact our offices at 407-542-4317 or training@auroratrainingadvantage.com.


HRCI Credit

This program has been approved for credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org.


SHRM Credit

Aurora Training Advantage is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. For more information about certification or recertification, please visit www.shrmcertification.org.