myCPE

Payroll Deductions in 2025: Employer Guidelines & Compliance 1.5 Credits

Payroll Deductions in 2025: Employer Guidelines & Compliance 1.5 Credits

What Can and Cannot Be Deducted from Employee Wages

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On Demand
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Learning Objectives

  • Identify legal requirements for payroll deductions under federal and state laws.
  • Differentiate between mandatory and voluntary deductions in payroll processing.
  • Implement best practices for wage garnishments and tax levy compliance.
  • Assess employer responsibilities when handling payroll overpayments and vacation advances.
  • Recognize legal restrictions on uniform, meal, and other employment deductions.

Course Overview

Payroll deductions can be a complex and highly regulated process, and failing to follow the rules can lead to significant penalties and compliance risks. From mandatory tax withholdings to voluntary benefits and wage garnishments, employers must understand what can and cannot be deducted from an employee's paycheck. Are you confident that your payroll practices align with legal requirements?

This CE Course provides a comprehensive guide to payroll deductions, covering key topics such as federal and state compliance, employee wage rights, and employer responsibilities. You’ll gain clarity on mandatory vs. voluntary deductions, creditor garnishments, tax levies, uniform and meal deductions, and overpayment recovery. We’ll also explore the legal implications of advanced vacation, employer-provided loans, and the impact of medical support orders on payroll processing. By breaking down these complex rules into easy-to-understand terms, this course ensures that payroll professionals remain compliant and avoid costly mistakes.

Major Topics: 

  • Mandatory vs. Voluntary Taxes
  • Handling Employee Overpayments
  • Garnishments and Wage Assignments
  • Fringe Benefits Deductions
  • State Anti-Wage Theft Laws

By the end of this course, you’ll be better equipped to handle payroll deductions with confidence and accuracy. Join us and protect your business from payroll-related risks!

On Demand Credits for All Qualifications

License details Credits Status
Taxes for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-02435-25-S) 1 CE Approved
Federal tax-related matters for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-T-02435-25-S) 1 CE Approved
Business Acumen for SHRM Professionals (Approval No. 26-N394F) (Valid upto : Dec 31, 2026) 1.5 PDC Approved
Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-1978) 1 CE Approved
HR Business for Human Resource Certification Institute (HRCI) (Approval No. 700075) (Valid upto : Nov 30, 2025) 1.5 RCH Approved
Taxes for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Eligible
Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-02435-25-S) 1 CE Approved
Federal tax-related matters for LTC (Approval No. GEHNZ-T-02435-25-S) 1 CE Eligible
Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-02435-25-S) 1 CE Approved
Taxes for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Eligible
Taxes for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Eligible

Additional Information

Credits

1.5

Course Level

Basic

Instructional Method

QAS Self Study

Group Internet Based

Pre-requisites

None

Advance Preparation

None

IRS APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: GEHNZ) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering aintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) 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.

Need to meet your Enrolled Agent (EA) Continuing Education (CE) requirements? MYCPE ONE has you covered. Our Online EA CE courses make it easy to earn credits while expanding your expertise in tax regulations and practices. Stay ahead with the latest updates and in-depth insights designed to keep you at the top of your field. With flexible scheduling and a user-friendly platform, MYCPE ONE offers a convenient, interactive learning experience. Start advancing your career today!

About Instructor

Stay Ahead of the Game with CPE Courses by Vicki Lambert

Vicki Lambert , CPP

President, The Payroll Advisor

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Vicki M. Lambert, CPP, is president and academic director of The Payroll Advisor™ a firm specializing in training payroll professionals. With over 40 years of hands-on experience in all facets of payroll functions as well as over 20 years as a trainer and author, Ms. Lambert is a sought-after and respected voice in the practice and management of payroll issues. She has conducted open market training seminars on payroll issues across the United States that have been attended by executives and professionals from some of the most prestigious firms in business today.

Ms. Lambert has lectured extensively on payroll administration and compliance issues for clients that have included Automatic Data Processing, CCH Incorporated, Ceridian Employer Services, and The Employer Group. Ms. Lambert has also served as a consultant and in-house trainer for businesses such as Sun Microsystems, Paychex, Fox Studios, Disney, County of Riverside, and City of Hesperia.

Ms. Lambert is an adjunct faculty member at Brandman University in Southern California. She is the creator of and the instructor for the Practical Payroll Online program offered through the School of Extended Education. Ms. Lambert currently produces and presents audio seminars and webcasts for clients and business groups throughout the country.

On Demand FAQs

What is Self Study (QAS)?

Self Study QAS (Quality Assurance Service) is a NASBA and other regulatory bodies approved program designed for Professionals to complete their Continuing Professional Education credits through self-paced, interactive courses that meet the highest standards of quality and compliance. We are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies.

How do I earn CPE credits through self-study?

To earn CPE credits, you must complete the self-study course, pass the required assessments, and submit the necessary documentation. Credits are awarded based on the completion of course hours and successfully passing the assessments.

Are the self-study courses approved by NASBA and other regulatory bodies?

Yes, all our self-study courses are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies, ensuring they meet the rigorous standards for quality and educational content set by these organizations.

What are the requirements to maintain compliance with self-study courses?

To maintain compliance, you must follow the guidelines set by NASBA and other regulatory bodies, which include completing the course within the specified timeframe, passing the assessments, and keeping accurate records of your learning activities.

How can I access my course completion certificates?

After successfully completing a self-study course and passing the assessments, you can access and download your course completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.

How are credits reported to governing bodies?

We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

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