Online Payroll Practice and Management from California State University - San Marcos

This course is a study of payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment.  The student will develop personnel and payroll records that provide the information required under current laws and process payroll data and tax data and prepare reports.  Need more information, please visit our website at:  https://www.pontiscs.org/payroll-specialist-course.

PAYS 101 - Payroll Foundations

This course introduces the essential knowledge and practical skills needed to support accurate, compliant payroll operations. Students learn the full payroll cycle—from collecting timekeeping data to calculating gross pay and understanding common payroll terms, pay periods, and pay methods.

PAYS 105 - Wage Calculations

This course builds job-ready payroll math skills focused on accurately calculating employee wages under common pay scenarios. Students learn how to compute gross pay for hourly and salaried employees, including overtime, shift differentials, holiday pay, PTO, commissions, bonuses, and other supplemental earnings.

PAYS 110 - Deductions & Benefits

This course provides practical training on setting up, calculating, and administering common payroll deductions and employee benefits accurately and consistently. Students learn the difference between pre-tax and after-tax deductions and how each affects taxable wages and net pay.

PAYS 115 - Payroll Taxes I (Core Withholding)

This course introduces the core concepts and practical steps for calculating and applying employee payroll tax withholdings accurately. Students learn how payroll withholding is determined using employee tax forms (including W-4 concepts) and how taxable wages are affected by common pre-tax deductions.

PAYS 120 - Payroll Taxes II (Employer Taxes)

This course builds on core withholding concepts and focuses on employer-paid payroll taxes and related compliance responsibilities. Students learn the fundamentals of FUTA and state unemployment (SUTA), including basic rate concepts, taxable wage bases, and common payroll tax calculations.

PAYS 125 - Timekeeping, Policies, and Compliance

This course focuses on the timekeeping and compliance practices that support accurate payroll and reduce wage-and-hour risk. Students learn how time is captured, reviewed, approved, and corrected using common timekeeping methods and audit trails.

PAYS 130 - Payroll Systems & Processing Workflow

This course provides hands-on training in the end-to-end workflow used to process payroll in common payroll systems. Students learn how to set up and maintain payroll profiles, including pay groups, pay schedules, earnings codes, deduction/benefit codes, tax settings, and employee payment methods.

PAYS 135 - Reconciliations & Payroll Accounting

This course teaches students how payroll activity flows into accounting records and how to reconcile payroll to ensure totals are accurate, supportable, and audit-ready.

PAYS 140 - Reporting & Year-End

This course prepares students to support payroll reporting throughout the year and confidently assist with year-end payroll responsibilities.

PAYS 145 - Capstone Practice & Job Readiness

This course is the culminating course where students apply payroll knowledge in realistic, end-to-end practice scenarios and prepare for entry-level payroll specialist roles.