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Welcome to Advancing Proficiency in U.S. Payroll Fundamentals, the fourth course in ADP's Entry-level Payroll Specialist Professional Certificate program. Module 1 focuses on the responsibilities of an employer as it relates to net pay, tax deposits, and filings. Module 2 will explore the taxes employers are responsible for withholding from their employees' paychecks. Module 3 explores the regular deposits and filings required by most employers in the U.S. This is an entry-level course intended for beginner learners interested in learning the fundamentals of payroll, those pursing an entry-level Payroll Specialist role, and more experienced professionals looking to shift their career to purposefully focus on the area of a Payroll Specialist.