Payroll University

Deductions & Benefits

Paycheck Fundamentals: Withholding Taxes

Explore federal, state, and local tax withholding essentials for accurate paycheck management.

Paycheck Fundamentals: Additional Deductions

Understand key deductions like garnishments and FLSA rules to manage employee pay effectively.

§125 Benefit Plans

Explore the benefits and tax implications of §125 Cafeteria Plans for employees.

Fringe benefits: What they are and how to handle them

Explore fringe benefits, their tax implications, and how to effectively report them in payroll.

Overview of retirement plan types

Explore various retirement plan types, including 401(k), Roth 401(k), SEP, SIMPLE, and more.

401(k) catch-up contributions

Maximize retirement savings with 401(k) catch-up contributions for employees aged 50 and older.

Commuter benefits (Transit & Parking)

Explore commuter benefits to save on transportation costs with pre-tax contributions and tax advantages.

Flexible spending accounts (FSA)

Learn how to manage flexible spending accounts (FSAs) for pre-tax savings on qualified expenses.

Roth Retirement Plans - 401(k), 403(b), 457

Explore Roth retirement plans and learn how to manage them effectively in Check Console.

Non-Qualified Deferral Compensation (NQDC)

Explore non-qualified deferred compensation (NQDC) plans to maximize tax deferral for high earners.

Mandatory Roth Catch-Up Contributions (Secure 2.0 Section 603)

Implement mandatory Roth catch-up contributions for higher earners starting January 1, 2026.