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The Payroll Source T-10 12.8 The New Wave — Self-Service, the Internet, and Mobile Applications.......................................... 12-27 12.8-1 Employee and Manager Self-Service. .............................................................................. 12-27 12.8-2 Implementing Internet Technology.................................................................................. 12-29 12.8-3 Web-Enabled Applications. ............................................................................................ 12-29 12.8-4 Cloud Computing and Software as a Service (SaaS) ....................................................... 12-30 12.8-5 Mobile Applications......................................................................................................... 12-31 12.9 Review Questions and Exercises. ..................................................................................................... 12-31 SECTION 13: MANAGING A PAYROLL DEPARTMENT 13.1 Basic Management Theory................................................................................................................. 13-2 13.2 Management Skills............................................................................................................................. 13-4 13.2-1 Strategic Planning and Organizing. ................................................................................... 13-5 13.2-2 Staffing............................................................................................................................... 13-6 13.2-3 Directing Employees. ....................................................................................................... 13-10 13.2-4 Controlling Performance.................................................................................................. 13-14 13.2-5 Reporting. ........................................................................................................................ 13-16 13.3 Specific Management Issues............................................................................................................. 13-17 13.3-1 Conducting and Attending Meetings............................................................................... 13-17 13.3-2 Keep Written Policies and Procedures.............................................................................. 13-18 13.3-3 Crisis Management. ......................................................................................................... 13-18 13.3-4 Time Management........................................................................................................... 13-20 13.3-5 Team Building.................................................................................................................. 13-21 13.3-6 Performance Evaluations.................................................................................................. 13-25 13.3-7 Promoting Quality Customer Service in Payroll. ............................................................. 13-26 13.3-8 Providing Customer Service in a Shared Services Environment. ..................................... 13-27 13.4 Research Needs................................................................................................................................ 13-28 13.4-1 Tracking Tax Laws and Regulations................................................................................. 13-29 13.4-2 Employment Laws and Regulations................................................................................. 13-33 13.4-3 Payroll-Related Websites.................................................................................................. 13-34 13.4-4 Company Policies and Procedures.................................................................................... 13-35 13.4-5 Union Contracts............................................................................................................... 13-35 13.5 Review Questions and Exercises. ..................................................................................................... 13-36 SECTION 14: PAYROLL FOR U.S. EMPLOYEES ABROAD AND ALIENS IN THE U.S. 14.1 U.S. Citizens and Resident Aliens Working Abroad. ......................................................................... 14-2 14.1-1 Federal Income Tax Withholding. ..................................................................................... 14-2 14.1-2 Social Security and Medicare Taxes.................................................................................... 14-4 14.1-3 Federal Unemployment Tax. .............................................................................................. 14-6 14.1-4 Foreign Earned Income and Housing Cost Exclusions...................................................... 14-6 14.1-5 U.S. Income Tax Treaties. ................................................................................................. 14-17 14.1-6 Employer Tax Reimbursement Policies. ........................................................................... 14-18 14.1-7 Expatriate State Tax Issues............................................................................................... 14-20 The Payroll Source®