Payroll 110 Badge #01 - Introduction to Payroll-Payroll 110 Badge #1

Video Transcription

Video Summary

This transcript introduces WASBO’s Payroll 110 “Badge 1: Introduction to Payroll” and outlines the full payroll curriculum: Payroll 110, 210, and 310. Each section contains 7–8 online, self-paced badges, and learners can take individual badges as needed (e.g., garnishments). The training emphasizes that payroll certification demonstrates professional knowledge and commitment, and highlights high-risk topics such as processing an employee death (tax treatment, leave cash-outs, notifications) and garnishments (incorrect processing can make a district liable for the full amount).<br /><br />Payroll 110 badges cover employee types, union agreements, WA school district payroll basics, timekeeping/exception reporting, leave cash-outs/VEBA, garnishments, and the accounting manual. Payroll 210 includes new hires/terminations/retirement, employee death, benefits (SEBB/HCA), pay authorizations/adjustments, direct deposit/workers’ comp/unemployment, tax reporting, and record retention. Payroll 310 covers ACA tracking, various leave laws (FMLA/FLSA), COBRA, budgeting/financial management, internal controls/fraud prevention, and ethics/governance.<br /><br />The module stresses networking (meetings, working groups, newsletters) and practical tools such as checklists, shared drives, cutoff calendars, and verification reports. It also reviews common payroll acronyms and key reference websites. Accuracy, timely communication, and reporting mistakes immediately are core expectations. Certification requires passing badges at 75%+, completing School Accounting I, submitting the CSBS application, and meeting renewal clock-hour requirements.

Keywords

WASBO payroll certification

Payroll 110 Badge 1 Introduction to Payroll

Washington school district payroll

garnishments processing liability

employee death payroll tax treatment

SEBB HCA benefits administration

internal controls fraud prevention