Introduces fundamental payroll terminology and classifications. Covers payroll cycles, distinctions between gross and net pay, pre‑tax vs post‑tax treatment, exempt vs non‑exempt employee classifications, and detailed calculations of Medicare, federal income tax, and FUTA. Also includes training on preparing key forms like 941, 940, W‑2, W‑3, and W‑4 https://theskilldeck.com/courses/us-payroll-certification/