Handling & Recouping Payroll Overpayments

As much as payroll professionals complete audits and validations each payroll, mistakes do happen and employees get overpaid.

But once an employee has been overpaid, getting the money back is only one challenge. Depending on the type of overpayment, payroll professionals are faced with how to untangle the tax and compliance requirements, as well as the various state laws covering deduction of pay from employees. And many of these laws recently have changed!

This training session gives participants the tools to analyze several types of employee overpayments, and overview – and update – on the various federal and state laws that affect overpayments, plus guidance on how to the handle the specific recoupment and taxation issues properly.

Areas Covered in the Session :

  • Review of different types of overpayments from regular pay to non-cash items, such as laptops, given to employees
  • The impact of overpayments for hourly employees versus salaried employees
  • The IRS “claim of right rule”
  • The tax implications of overpayments made in a current and/or a prior tax year
  • What special state and federal laws should be considered when collecting overpayments
  • Employee loans and advances – and how to handle them
  • What are the best methods of repayment
  • Special year end reporting concerns for employees that have been overpaid
Who Should Attend:

  • Business Owners
  • HR Professionals
  • Payroll Professionals
  • Finance Professionals
  • Managers
  • Book keepers
  • Accounting Professionals


Dayna Reum

Dayna Reum is currently the Director of Payroll Operations at Ann & Robert Lurie Children’s Hospital of Chicago. She has been heavily involved in the payroll field over 17 years. Starting as a payroll clerk at a small Tucson company, Dayna moved on to be a Payroll Team Leader at Honeywell Inc. During Dayna’s time at Honeywell she obtained her FPC (Fundamental Payroll Certification) through the American Payroll Association. She also received several merit awards for Customer Service and Acquisitions and Divestitures.

Dayna is no stranger to teaching she has taught at the Metro Phoenix American Payroll Association meetings and at the Arizona State Payroll Conference. Topics including Payroll Basics, Global/Cultural Awareness, Immigration Basics for the Payroll Professional, Multi-State and Local Taxation and Quality Control for Payroll, International and Canadian payroll. Dayna has her CPP (Certified Payroll Professional) through the APA.

She also serves on the National American Payroll Association on the National Strategic Leadership Task Force, Government Affairs Task Force (PA Local tax subcommittee). Dayna has received a Citation of Merit for her service along with being a Gold Pin member of the APA. Besides her payroll accomplishments Dayna is certified in HR hiring and firing practices and is a Six-Sigma Greenbelt.

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  • Login Information with Password to join the session, 24 hours prior to the webinar
  • Presentation Handout in .pdf format
  • Presentation from the Speaker
  • Feedback form
  • Certificate of Attendance
  • Recording access Information with Password to view the webinar, will be sent 24 hours after the completion of the Live webinar.
  • Presentation Handout in .pdf format
  • Certificate of Attendance