ebiz.payroll.org Open in urlscan Pro
2606:4700:20::681a:5e1  Public Scan

URL: https://ebiz.payroll.org/ebusiness/partner-redirect?Partner=Email20601&amp
Submission: On July 26 via manual from US — Scanned from DE

Form analysis 1 forms found in the DOM

POST ./partner-redirect?Partner=Email20601&amp

<form method="post" action="./partner-redirect?Partner=Email20601&amp;amp" id="aspnetForm">
  <div class="aspNetHidden">
    <input type="hidden" name="ctl13_TSSM" id="ctl13_TSSM" value=";Telerik.Sitefinity.Resources, Version=13.3.7624.0, Culture=neutral, PublicKeyToken=b28c218413bdf563:en:25a51fbf-f6a5-4323-963e-0105852ff6eb:7a90d6a:d271177c:dff30785">
    <input type="hidden" name="__EVENTTARGET" id="__EVENTTARGET" value="">
    <input type="hidden" name="__EVENTARGUMENT" id="__EVENTARGUMENT" value="">
    <input type="hidden" name="__VIEWSTATE" id="__VIEWSTATE"
      value="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">
  </div>
  <script type="text/javascript">
    //<![CDATA[
    var theForm = document.forms['aspnetForm'];
    if (!theForm) {
      theForm = document.aspnetForm;
    }

    function __doPostBack(eventTarget, eventArgument) {
      if (!theForm.onsubmit || (theForm.onsubmit() != false)) {
        theForm.__EVENTTARGET.value = eventTarget;
        theForm.__EVENTARGUMENT.value = eventArgument;
        theForm.submit();
      }
    }
    //]]>
  </script>
  <script src="/ebusiness/WebResource.axd?d=pynGkmcFUV13He1Qd6_TZJ8Y4yMZfh9DSEFaUmzbPUEmFSqZC12hxEOhsPu21miiQJ0gKQ2&amp;t=638459644569584809" type="text/javascript"></script>
  <script src="/ebusiness/ScriptResource.axd?d=NJmAwtEo3Ipnlaxl6CMhvioqTPKSoP5OkQV9QymC2u1dDGjozgCRyKZjdB_MW96CaBIsxWFJWR5leEMLVBD36EVu6d5FzlhYCOIAP6Kbi9N15JI6EoKc7bEBcGiTJ_5Wc2Vk_cb_MUFXnO7x4_zoGlnpPmc1&amp;t=74258c30" type="text/javascript">
  </script>
  <script src="/ebusiness/ScriptResource.axd?d=dwY9oWetJoJoVpgL6Zq8OIC31KGSkmZK4TkflVws3nStZSoAHsrpDSzK8ldbbNADm2AXkupMRSEY1YPmepZ7d-Wfd8SA4JfQUpvBJH8HVNTXKG4sFLvxTrcyjRUPArSUy1oUyc3rl6mnQD3Mq7sHMUDgLb41&amp;t=74258c30" type="text/javascript">
  </script>
  <div class="aspNetHidden">
    <input type="hidden" name="__VIEWSTATEGENERATOR" id="__VIEWSTATEGENERATOR" value="D853957A">
    <input type="hidden" name="__EVENTVALIDATION" id="__EVENTVALIDATION" value="MchC5XHZg/TRdhQuJoq3VbZ7rg4WOA5gzhC4UthpJwn7mDQcrn1r2QvZKqn9Q+3CuNo8sfIVah2k3GG+Nm0QzsFwwPJz4Wah/RhGFg+Ki6C0zc4a">
  </div>
  <script type="text/javascript">
    //<![CDATA[
    Sys.WebForms.PageRequestManager._initialize('ctl00$ScriptManager1', 'aspnetForm', [], [], [], 90, 'ctl00');
    //]]>
  </script>
  <div id="PublicWrapper">
    <div>
      <a class="skip-link focusable visually-hidden" href="#site-main">Skip to main content</a>
    </div>
    <div>
      <div aria-hidden="true" class="svg-legend">
        <svg height="0" style="position:absolute;width:0;height:0;" version="1.1" width="0" xmlns="http://www.w3.org/2000/svg" xlink="http://www.w3.org/1999/xlink">
          <defs>
            <symbol id="icon-youtube" viewBox="0 0 24 28">
              <title>youtube</title>
              <path
                d="M15.172 19.437v3.297c0 0.703-0.203 1.047-0.609 1.047-0.234 0-0.469-0.109-0.703-0.344v-4.703c0.234-0.234 0.469-0.344 0.703-0.344 0.406 0 0.609 0.359 0.609 1.047zM20.453 19.453v0.719h-1.406v-0.719c0-0.703 0.234-1.062 0.703-1.062s0.703 0.359 0.703 1.062zM5.359 16.047h1.672v-1.469h-4.875v1.469h1.641v8.891h1.563v-8.891zM9.859 24.938h1.391v-7.719h-1.391v5.906c-0.313 0.438-0.609 0.656-0.891 0.656-0.187 0-0.297-0.109-0.328-0.328-0.016-0.047-0.016-0.219-0.016-0.547v-5.688h-1.391v6.109c0 0.547 0.047 0.906 0.125 1.141 0.125 0.391 0.453 0.578 0.906 0.578 0.5 0 1.031-0.313 1.594-0.953v0.844zM16.562 22.625v-3.078c0-0.719-0.031-1.234-0.141-1.547-0.172-0.578-0.562-0.875-1.109-0.875-0.516 0-1 0.281-1.453 0.844v-3.391h-1.391v10.359h1.391v-0.75c0.469 0.578 0.953 0.859 1.453 0.859 0.547 0 0.938-0.297 1.109-0.859 0.109-0.328 0.141-0.844 0.141-1.563zM21.844 22.469v-0.203h-1.422c0 0.562-0.016 0.875-0.031 0.953-0.078 0.375-0.281 0.562-0.625 0.562-0.484 0-0.719-0.359-0.719-1.078v-1.359h2.797v-1.609c0-0.828-0.141-1.422-0.422-1.813-0.406-0.531-0.953-0.797-1.656-0.797-0.719 0-1.266 0.266-1.672 0.797-0.297 0.391-0.438 0.984-0.438 1.813v2.703c0 0.828 0.156 1.437 0.453 1.813 0.406 0.531 0.953 0.797 1.687 0.797s1.313-0.281 1.687-0.828c0.172-0.25 0.297-0.531 0.328-0.844 0.031-0.141 0.031-0.453 0.031-0.906zM12.344 8.203v-3.281c0-0.719-0.203-1.078-0.672-1.078-0.453 0-0.672 0.359-0.672 1.078v3.281c0 0.719 0.219 1.094 0.672 1.094 0.469 0 0.672-0.375 0.672-1.094zM23.578 19.938c0 1.797-0.016 3.719-0.406 5.469-0.297 1.234-1.297 2.141-2.5 2.266-2.875 0.328-5.781 0.328-8.672 0.328s-5.797 0-8.672-0.328c-1.203-0.125-2.219-1.031-2.5-2.266-0.406-1.75-0.406-3.672-0.406-5.469v0c0-1.813 0.016-3.719 0.406-5.469 0.297-1.234 1.297-2.141 2.516-2.281 2.859-0.313 5.766-0.313 8.656-0.313s5.797 0 8.672 0.313c1.203 0.141 2.219 1.047 2.5 2.281 0.406 1.75 0.406 3.656 0.406 5.469zM7.984 0h1.594l-1.891 6.234v4.234h-1.563v-4.234c-0.141-0.766-0.453-1.859-0.953-3.313-0.344-0.969-0.688-1.953-1.016-2.922h1.656l1.109 4.109zM13.766 5.203v2.734c0 0.828-0.141 1.453-0.438 1.844-0.391 0.531-0.938 0.797-1.656 0.797-0.703 0-1.25-0.266-1.641-0.797-0.297-0.406-0.438-1.016-0.438-1.844v-2.734c0-0.828 0.141-1.437 0.438-1.828 0.391-0.531 0.938-0.797 1.641-0.797 0.719 0 1.266 0.266 1.656 0.797 0.297 0.391 0.438 1 0.438 1.828zM19 2.672v7.797h-1.422v-0.859c-0.562 0.656-1.094 0.969-1.609 0.969-0.453 0-0.781-0.187-0.922-0.578-0.078-0.234-0.125-0.609-0.125-1.172v-6.156h1.422v5.734c0 0.328 0 0.516 0.016 0.547 0.031 0.219 0.141 0.344 0.328 0.344 0.281 0 0.578-0.219 0.891-0.672v-5.953h1.422z">
              </path>
            </symbol>
            <symbol id="icon-facebook" viewBox="0 0 28 28">
              <title>facebook</title>
              <path d="M15.786 9.753v-2.502c0-0.939 0.623-1.158 1.061-1.158h2.691v-4.13l-3.706-0.014c-4.116 0-5.052 3.080-5.052 5.051v2.753h-2.38v4.255h2.38v12.042h5.006v-12.042h3.377l0.437-4.255h-3.814z"></path>
            </symbol>
            <symbol id="icon-twitter" viewBox="0 0 28 28">
              <title>twitter</title>
              <path
                d="M28 6.191c-1.028 0.459-2.138 0.766-3.298 0.902 1.187-0.711 2.095-1.837 2.527-3.177-1.11 0.656-2.341 1.138-3.648 1.395-1.050-1.116-2.543-1.81-4.195-1.81-3.172 0-5.742 2.57-5.742 5.742 0 0.448 0.049 0.886 0.148 1.307-4.774-0.241-9.007-2.527-11.84-6.005-0.492 0.848-0.777 1.838-0.777 2.888 0 1.991 1.012 3.752 2.554 4.78-0.941-0.027-1.827-0.29-2.603-0.716 0 0.022 0 0.049 0 0.071 0 2.784 1.98 5.108 4.61 5.633-0.481 0.131-0.99 0.202-1.515 0.202-0.372 0-0.727-0.038-1.083-0.104 0.733 2.28 2.855 3.943 5.365 3.992-1.969 1.542-4.441 2.461-7.137 2.461-0.465 0-0.919-0.027-1.373-0.082 2.548 1.635 5.567 2.581 8.81 2.581 10.566 0 16.346-8.755 16.346-16.346 0-0.252-0.005-0.498-0.016-0.744 1.121-0.804 2.095-1.816 2.866-2.97z">
              </path>
            </symbol>
            <symbol id="icon-linkedin" viewBox="0 0 28 28">
              <title>linkedin</title>
              <path d="M10.5 10.5h4.843v2.482h0.069c0.674-1.208 2.323-2.482 4.781-2.482 5.112 0 6.057 3.182 6.057 7.321v8.429h-5.048v-7.472c0-1.782-0.036-4.075-2.626-4.075-2.629 0-3.030 1.941-3.030 3.945v7.602h-5.046v-15.75z"></path>
              <path d="M1.75 10.5h5.25v15.75h-5.25v-15.75z"></path>
              <path d="M7 6.125c0 1.45-1.175 2.625-2.625 2.625s-2.625-1.175-2.625-2.625c0-1.45 1.175-2.625 2.625-2.625s2.625 1.175 2.625 2.625z"></path>
            </symbol>
            <symbol id="icon-instagram" viewBox="0 0 32 32">
              <title>instagram</title>
              <path
                d="M16 2.881c4.275 0 4.781 0.019 6.462 0.094 1.563 0.069 2.406 0.331 2.969 0.55 0.744 0.288 1.281 0.638 1.837 1.194 0.563 0.563 0.906 1.094 1.2 1.838 0.219 0.563 0.481 1.412 0.55 2.969 0.075 1.688 0.094 2.194 0.094 6.463s-0.019 4.781-0.094 6.463c-0.069 1.563-0.331 2.406-0.55 2.969-0.288 0.744-0.637 1.281-1.194 1.837-0.563 0.563-1.094 0.906-1.837 1.2-0.563 0.219-1.413 0.481-2.969 0.55-1.688 0.075-2.194 0.094-6.463 0.094s-4.781-0.019-6.463-0.094c-1.563-0.069-2.406-0.331-2.969-0.55-0.744-0.288-1.281-0.637-1.838-1.194-0.563-0.563-0.906-1.094-1.2-1.837-0.219-0.563-0.481-1.413-0.55-2.969-0.075-1.688-0.094-2.194-0.094-6.463s0.019-4.781 0.094-6.463c0.069-1.563 0.331-2.406 0.55-2.969 0.288-0.744 0.638-1.281 1.194-1.838 0.563-0.563 1.094-0.906 1.838-1.2 0.563-0.219 1.412-0.481 2.969-0.55 1.681-0.075 2.188-0.094 6.463-0.094zM16 0c-4.344 0-4.887 0.019-6.594 0.094-1.7 0.075-2.869 0.35-3.881 0.744-1.056 0.412-1.95 0.956-2.837 1.85-0.894 0.888-1.438 1.781-1.85 2.831-0.394 1.019-0.669 2.181-0.744 3.881-0.075 1.713-0.094 2.256-0.094 6.6s0.019 4.887 0.094 6.594c0.075 1.7 0.35 2.869 0.744 3.881 0.413 1.056 0.956 1.95 1.85 2.837 0.887 0.887 1.781 1.438 2.831 1.844 1.019 0.394 2.181 0.669 3.881 0.744 1.706 0.075 2.25 0.094 6.594 0.094s4.888-0.019 6.594-0.094c1.7-0.075 2.869-0.35 3.881-0.744 1.050-0.406 1.944-0.956 2.831-1.844s1.438-1.781 1.844-2.831c0.394-1.019 0.669-2.181 0.744-3.881 0.075-1.706 0.094-2.25 0.094-6.594s-0.019-4.887-0.094-6.594c-0.075-1.7-0.35-2.869-0.744-3.881-0.394-1.063-0.938-1.956-1.831-2.844-0.887-0.887-1.781-1.438-2.831-1.844-1.019-0.394-2.181-0.669-3.881-0.744-1.712-0.081-2.256-0.1-6.6-0.1v0z">
              </path>
              <path
                d="M16 7.781c-4.537 0-8.219 3.681-8.219 8.219s3.681 8.219 8.219 8.219 8.219-3.681 8.219-8.219c0-4.537-3.681-8.219-8.219-8.219zM16 21.331c-2.944 0-5.331-2.387-5.331-5.331s2.387-5.331 5.331-5.331c2.944 0 5.331 2.387 5.331 5.331s-2.387 5.331-5.331 5.331z">
              </path>
              <path d="M26.462 7.456c0 1.060-0.859 1.919-1.919 1.919s-1.919-0.859-1.919-1.919c0-1.060 0.859-1.919 1.919-1.919s1.919 0.859 1.919 1.919z"></path>
            </symbol>
            <symbol id="icon-search" viewBox="0 0 32 32">
              <title>search</title>
              <path
                d="M19.427 20.427c-1.39 0.99-3.090 1.573-4.927 1.573-4.694 0-8.5-3.806-8.5-8.5s3.806-8.5 8.5-8.5c4.694 0 8.5 3.806 8.5 8.5 0 1.837-0.583 3.537-1.573 4.927l5.585 5.585c0.55 0.55 0.546 1.431-0 1.976l-0.023 0.023c-0.544 0.544-1.431 0.546-1.976 0l-5.585-5.585zM14.5 20c3.59 0 6.5-2.91 6.5-6.5s-2.91-6.5-6.5-6.5c-3.59 0-6.5 2.91-6.5 6.5s2.91 6.5 6.5 6.5v0z">
              </path>
            </symbol>
            <symbol id="icon-lock" viewBox="0 0 18 28">
              <title>lock</title>
              <path d="M5 12h8v-3c0-2.203-1.797-4-4-4s-4 1.797-4 4v3zM18 13.5v9c0 0.828-0.672 1.5-1.5 1.5h-15c-0.828 0-1.5-0.672-1.5-1.5v-9c0-0.828 0.672-1.5 1.5-1.5h0.5v-3c0-3.844 3.156-7 7-7s7 3.156 7 7v3h0.5c0.828 0 1.5 0.672 1.5 1.5z"></path>
            </symbol>
            <symbol id="icon-arrow" viewBox="0 0 24 24">
              <title>arrow</title>
              <path d="M8.016 5.016l10.969 6.984-10.969 6.984v-13.969z"></path>
            </symbol>
            <symbol id="icon-close" viewBox="0 0 24 24">
              <title>close</title>
              <path d="M18.984 6.422l-5.578 5.578 5.578 5.578-1.406 1.406-5.578-5.578-5.578 5.578-1.406-1.406 5.578-5.578-5.578-5.578 1.406-1.406 5.578 5.578 5.578-5.578z"></path>
            </symbol>
            <symbol id="icon-arrow-right" viewBox="0 0 24 24">
              <title>arrow-right</title>
              <path d="M8.578 16.359l4.594-4.594-4.594-4.594 1.406-1.406 6 6-6 6z"></path>
            </symbol>
            <symbol id="icon-arrow_back" viewBox="0 0 32 32">
              <title>arrow_back</title>
              <path d="M23.533 0.938v30.125l-15.063-15.063 15.063-15.063z"></path>
            </symbol>
            <symbol id="icon-lock" viewBox="0 0 32 32">
              <title>lock</title>
              <path
                d="M15 21.915v0c-0.583-0.206-1-0.762-1-1.415 0-0.828 0.672-1.5 1.5-1.5s1.5 0.672 1.5 1.5c0 0.653-0.417 1.209-1 1.415v2.594c0 0.263-0.224 0.491-0.5 0.491-0.268 0-0.5-0.22-0.5-0.491v-2.594zM8 14v0 0c-1.658 0.005-3 1.34-3 3.009v9.981c0 1.662 1.346 3.009 3.009 3.009h14.982c1.662 0 3.009-1.337 3.009-3.009v-9.981c0-1.659-1.341-3.005-3-3.009v-3.501c0-4.142-3.366-7.499-7.5-7.499-4.142 0-7.5 3.357-7.5 7.499v3.501zM11 14v-3.499c0-2.492 2.015-4.501 4.5-4.501 2.48 0 4.5 2.015 4.5 4.501v3.499h-9z">
              </path>
            </symbol>
            <symbol id="icon-unlock" viewBox="0 0 32 32">
              <title>unlock</title>
              <path
                d="M20 23.915v2.594c0 0.271 0.232 0.491 0.5 0.491 0.276 0 0.5-0.228 0.5-0.491v-2.594c0.583-0.206 1-0.762 1-1.415 0-0.828-0.672-1.5-1.5-1.5s-1.5 0.672-1.5 1.5c0 0.653 0.417 1.209 1 1.415v0 0zM13 8.5c0-2.485-2.020-4.5-4.5-4.5-2.485 0-4.5 2.017-4.5 4.5v3.999c0 0.822-0.672 1.501-1.5 1.501-0.834 0-1.5-0.672-1.5-1.501v-4c0-4.143 3.358-7.499 7.5-7.499 4.134 0 7.5 3.358 7.5 7.499v7.501h11.991c1.663 0 3.009 1.347 3.009 3.009v9.981c0 1.673-1.347 3.009-3.009 3.009h-14.982c-1.663 0-3.009-1.347-3.009-3.009v-9.981c0-1.67 1.342-3.005 3-3.009v-7.5z">
              </path>
            </symbol>
            <symbol id="icon-cart" viewBox="0 0 20 20">
              <title>cart</title>
              <path
                d="M13 17c0 1.104 0.894 2 2 2 1.104 0 2-0.896 2-2 0-1.106-0.896-2-2-2-1.106 0-2 0.894-2 2zM3 17c0 1.104 0.895 2 2 2 1.103 0 2-0.896 2-2 0-1.106-0.897-2-2-2-1.105 0-2 0.894-2 2zM6.547 12.172l11.068-3.162c0.211-0.061 0.385-0.289 0.385-0.51v-5.5h-14v-1.6c0-0.22-0.181-0.4-0.399-0.4h-3.202c-0.219 0-0.399 0.18-0.399 0.4v1.6h2l1.91 8.957 0.090 0.943v1.649c0 0.219 0.18 0.4 0.4 0.4h13.2c0.22 0 0.4-0.182 0.4-0.4v-1.549h-11.248c-1.15 0-1.174-0.551-0.205-0.828z">
              </path>
            </symbol>
          </defs>
        </svg>
      </div>
    </div>
    <div class="leaderboard-ad">
    </div>
    <header id="site-header" class="site-header" role="banner">
      <div>
        <div id="Header_TFCC99AAE056_Col00" class="sf_colsIn" data-placeholder-label="Non Searchable">
          <div id="Header_TFCC99AAE015_Col00" class="sf_colsIn container" data-sf-element="Container" data-placeholder-label="Container">
            <div class="" data-sf-element="Row">
              <div id="Header_TFCC99AAE016_Col00" class="sf_colsIn col-xs-3 col-sm-3 col-md-3 mobile" data-sf-element="Column 1" data-placeholder-label="Toggle Menu">
                <div class="toggle-menu">
                  <button type="button" role="button" aria-label="Toggle Navigation" class="menu-hamburger">
                    <span class="lines"></span>
                  </button>
                </div>
              </div>
              <div id="Header_TFCC99AAE016_Col01" class="sf_colsIn col-xs-6 col-sm-3 col-md-3" data-sf-element="Column 2" data-placeholder-label="Logo">
                <div class="logo">
                  <a href="https://payroll.org/home"><img alt="American Payroll Association" data-displaymode="Original" src="/ebusiness/images/PayrollOrg-Logo-NoTag.png" title="american-payroll-association"></a>
                </div>
              </div>
              <div id="Header_TFCC99AAE016_Col02" class="sf_colsIn col-xs-3 col-sm-3 col-md-3 mobile" data-sf-element="Column 3" data-placeholder-label="Search">
                <a class="search"><svg class="icon icon-search"><use xlink:href="#icon-search"></use></svg>                     </a>
              </div>
            </div>
            <div>
              <div class="media">
                <div class="header-btn">
                  <nav class="top-navigation" id="site-navigation" role="navigation">
                    <ul style="list-style:none !important">
                      <li><a href="https://payroll.org/membership/career-advancement" target="_self"><span>Careers</span></a></li>
                      <li><a href="https://payroll.org/chapters" target="_self"><span>Chapters</span></a></li>
                      <li><a href="https://payroll.org/the-payroll-community" target="_self"><span>Community</span></a></li>
                      <li><a href="https://payroll.org/compliance/books-products/apa-bookshelf" target="_blank" rel="noopener noreferrer"><span>Bookshelf</span></a></li>
                      <li><a href="https://payroll.org/directory-category" target="_self"><span>Courses &amp; Products</span></a></li>
                    </ul>
                  </nav>
                  <a href="/ebusiness/customerservice/memberrenewal.aspx" class="btn green">Join/Renew</a>
                  <a id="StatusHeader_btnLogin" class="btn" href="javascript:__doPostBack('ctl00$StatusHeader$btnLogin','')">Login</a>
                  <div id="StatusHeader_tblHeaderMain" class="table-div clearfix">
                    <div id="StatusHeader_tdUserName" class="float-left">
                      <span id="StatusHeader_lblGrpAdmin"></span>
                      <span id="StatusHeader_lblCampany"></span>
                    </div>
                  </div>
                  <div style="z-index:-1">
                    <span id="StatusHeader_User1"></span>
                    <span id="StatusHeader_WebUserLogin"><span></span></span>
                    <span id="StatusHeader_ShoppingCart"></span>
                  </div>
                </div>
              </div>
            </div>
            <input data-sf-role="sf-status-json-endpoint-url" value="/rest-api/login-status" type="hidden">
            <input data-sf-role="sf-logout-redirect-url" value="https://sso.americanpayroll.org/logout.aspx?ssopartner=APANEW" type="hidden">
            <input data-sf-role="sf-login-redirect-url" value="https://sso.americanpayroll.org/login.aspx?ssopartner=APANEW&amp;Token=WhatEverYouWant" type="hidden">
            <input data-sf-role="sf-is-design-mode-value" value="False" type="hidden">
            <input data-sf-role="sf-allow-windows-sts-login" value="False" type="hidden">
          </div>
        </div>
      </div>
      <div>
        <div id="Header_TFCC99AAE055_Col00" class="sf_colsIn" data-placeholder-label="Non Searchable">
          <div id="Header_TFCC99AAE031_Col00" class="sf_colsIn navigation" data-sf-element="Div" data-placeholder-label="Navigation">
            <div id="Header_TFCC99AAE032_Col00" class="sf_colsIn container" data-sf-element="Container" data-placeholder-label="Container">
              <div class="" data-sf-element="Row">
                <div id="Header_TFCC99AAE033_Col00" class="sf_colsIn col-xs-12 col-sm-12 col-md-3" data-sf-element="Column 1" data-placeholder-label="Blank space">
                </div>
                <div id="Header_TFCC99AAE033_Col01" class="sf_colsIn col-xs-12 col-sm-12 col-md-9" data-sf-element="Column 2" data-placeholder-label="Main Navigation">
                  <div class="sfContentBlock">
                    <nav class="main-nav nav-bar cm-js-enabled" id="site-navigation" role="navigation">
                      <!--<button class="toggle-menu"><span><span class="visually-hidden">Menu</span></span></button>-->
                      <ul class="cm-menu" role="menubar">
                        <li role="presentation" data-type="mega">
                          <a href="https://payroll.org/compliance" tabindex="0" class="has-sub" id="cm-dropdown1" role="menuitem" aria-haspopup="true" target="_self">
    <span>Compliance</span>
    </a>
                          <div class="custom-sub" role="menu" aria-expanded="false" aria-hidden="true" aria-labelledby="cm-dropdown1">
                            <div class="link-landing" role="presentation"><a href="https://payroll.org/compliance" tabindex="-1" role="menuitem" target="_self">
    <span>Compliance</span>
    </a></div>
                            <div class="link-landing" role="presentation"><a href="https://payroll.org/compliance" tabindex="-1" role="menuitem" target="_self">
    <span>Compliance</span>
    </a></div>
                            <div class="link-landing" role="presentation">
                              <a href="https://payroll.org/compliance" tabindex="-1" role="menuitem" target="_self">
    <span>Compliance</span>
    </a>
                            </div>
                            <div class="child-items">
                              <ul>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown2">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/compliance/compliance-overview" tabindex="-1" role="menuitem" target="_self">
            <span>Overview</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/compliance/compliance-overview/hot-topics" tabindex="-1" role="menuitem" target="_self">
            <span>Payroll Hot Topics</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/compliance/compliance-overview/compliance-education" tabindex="-1" role="menuitem" target="_self">
            <span>Compliance Education</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/compliance/compliance-overview/annual-irs-annoucements" tabindex="-1" role="menuitem" target="_self">
            <span>Annual IRS &amp; SSA Announcements</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/compliance/compliance-overview/state-unemployment-wage-bases" tabindex="-1" role="menuitem" target="_self">
            <span>State Unemployment Wage Bases</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/compliance/compliance-overview/global-news" tabindex="-1" role="menuitem" target="_self">
            <span>Global News</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/compliance/compliance-overview/compliance-updates" tabindex="-1" role="menuitem" target="_self">
            <span>Compliance Updates</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/compliance/compliance-overview/compliance-calendar" tabindex="-1" role="menuitem" target="_self">
            <span>Compliance Calendar</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown3">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/compliance/books-products" tabindex="-1" role="menuitem" target="_self">
            <span>Books &amp; Products</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/compliance/books-products/apa-bookshelf" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span>Bookshelf</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/compliance/books-products/the-payroll-source" tabindex="-1" role="menuitem" target="_self">
            <span>The Payroll Source</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/compliance/books-products/apa-guide-to-state-payroll-laws" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span><svg class="icon-cart"><use xlink:href="#icon-cart"></use></svg>Guide to State Payroll Laws</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/compliance/books-products/view-all" tabindex="-1" role="menuitem" target="_self">
            <span>View All</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown4">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/compliance/newsletters" tabindex="-1" role="menuitem" target="_self">
            <span>Newsletters</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/compliance/newsletters/payroll-currently-newletter" tabindex="-1" role="menuitem" target="_self">
            <span>Payroll Currently Newsletter</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/compliance/newsletters/paystate-update-newsletter" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span><svg class="icon-cart"><use xlink:href="#icon-cart"></use></svg>PayState Update Newsletter</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/compliance/newsletters/pay-news-now" tabindex="-1" role="menuitem" target="_self">
            <span>Pay News Now</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/compliance/newsletters/compensation-and-benefits-today" target="_blank" role="menuitem" tabindex="-1" rel="noopener noreferrer">
            <span>Compensation and Benefits Today</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown5">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/compliance/government-relations" tabindex="-1" role="menuitem" target="_self">
            <span>Government Relations</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/compliance/government-relations/issues" tabindex="-1" role="menuitem" target="_self">
            <span>Issues</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/compliance/government-relations/task-force" tabindex="-1" role="menuitem" target="_self">
            <span>Task Force</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                              </ul>
                              <div class="banner-wrap">
                                <div class="banner">
                                  <!--HubSpot Call-to-Action Code --><span class="hs-cta-wrapper" id="hs-cta-wrapper-77b349d1-25d1-4d9a-9c4b-7dcb46b388f7"><span class="hs-cta-node hs-cta-77b349d1-25d1-4d9a-9c4b-7dcb46b388f7"
                                      id="hs-cta-77b349d1-25d1-4d9a-9c4b-7dcb46b388f7" style="visibility: visible;"
                                      data-hs-drop="true"><a id="cta_button_516067_785e56c9-e7b0-4fc6-98c9-b02acf6361e9" class="cta_button" href="https://pages.payroll.org/cs/c/?cta_guid=785e56c9-e7b0-4fc6-98c9-b02acf6361e9&amp;signature=AAH58kGcgxj1LHQ3LV7cie3WQj2lt9UaSg&amp;portal_id=516067&amp;placement_guid=77b349d1-25d1-4d9a-9c4b-7dcb46b388f7&amp;click=803cc401-fbc1-4ca4-b784-7159475a13cc&amp;redirect_url=APefjpFMmUHrxu5qTPF5ACkMhLwpCWjGgjwucdIEo6V5I0uQrnprGT_coIVazFmuWvJmuP5bNoYpX5cgbkVjMDzC06hkQIk4JsiiaEv2ftX1aQZbFjnDcotSSq6NGgtiH-UO8BmZcG-ODGGclrl8jgXMy0uEhPg9OGYdtUWNWJAWIDFZmi4tDHL5Qh1O8IJvE3Wh-UMfzlpNX4Ev0r5DDJwGOVvCKrNtZwljmf_kmj3PAYnh_57A3sBmVrW0PixOuxaCmSVEZG5zYbu7vDeXb96pngZBeH85ae2vCwlXhGg_yySpoRMwUw8&amp;hsutk=c6a8dfc03dc7fedae0c1d76eb1cb13b7&amp;canon=https%3A%2F%2Febiz.payroll.org%2Febusiness%2Fpartner-redirect&amp;ts=1722002899011&amp;__hstc=251592985.c6a8dfc03dc7fedae0c1d76eb1cb13b7.1722002899408.1722002899408.1722002899408.1&amp;__hssc=251592985.1.1722002899408&amp;__hsfp=321484724" target="_blank" rel="noopener" cta_dest_link="https://ebiz.payroll.org/ebusiness/partner-redirect?Partner=cta70124&amp;nextpage=https://ebiz.payroll.org/ebusiness/ProductCatalog/Product.aspx?ID=6067"><img id="hs-cta-img-77b349d1-25d1-4d9a-9c4b-7dcb46b388f7" class="hs-cta-img " style="border-width: 0px; " mce_noresize="1" alt="COMPLIANCE" src="https://516067.fs1.hubspotusercontent-na1.net/hub/516067/hubfs/24%20PSP%20CTA%20Banner-435x270-2.jpg?height=270&amp;width=435"></a></span></span><!-- end HubSpot Call-to-Action Code -->
                                </div>
                              </div>
                            </div>
                          </div>
                        </li>
                        <li role="presentation" data-type="mega">
                          <a href="https://payroll.org/membership" tabindex="-1" class="has-sub" id="cm-dropdown6" role="menuitem" aria-haspopup="true" target="_self">
    <span>Membership</span>
    </a>
                          <div class="custom-sub" role="menu" aria-expanded="false" aria-hidden="true" aria-labelledby="cm-dropdown6">
                            <div class="link-landing" role="presentation"><a href="https://payroll.org/membership" tabindex="-1" role="menuitem" target="_self">
    <span>Membership</span>
    </a></div>
                            <div class="link-landing" role="presentation"><a href="https://payroll.org/membership" tabindex="-1" role="menuitem" target="_self">
    <span>Membership</span>
    </a></div>
                            <div class="link-landing" role="presentation">
                              <a href="https://payroll.org/membership" tabindex="-1" role="menuitem" target="_self">
    <span>Membership</span>
    </a>
                            </div>
                            <div class="child-items">
                              <ul>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown7">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/membership/about-us" tabindex="-1" role="menuitem" target="_self">
            <span>About Us</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/membership/about-us/vision-and-mission" tabindex="-1" role="menuitem" target="_self">
            <span>Mission and Vision</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/membership/about-us/our-core-values" tabindex="-1" role="menuitem" target="_self">
            <span>Our Core Values</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/membership/about-us/hall-of-fame" tabindex="-1" role="menuitem" target="_self">
            <span>Hall of Fame</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/membership/about-us/committees" tabindex="-1" role="menuitem" target="_self">
            <span>PAYO Committees</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/membership/about-us/faq" tabindex="-1" role="menuitem" target="_self">
            <span>Frequently Asked Questions</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/membership/about-us/education-grants" tabindex="-1" role="menuitem" target="_self">
            <span>Education Grants</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown8">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/membership/all-member-benefits" tabindex="-1" role="menuitem" target="_self">
            <span>PAYO Member Benefits</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/membership/all-member-benefits/member-directory" tabindex="-1" role="menuitem" target="_self">
            <span><svg class="icon-lock"><use xlink:href="#icon-lock"></use></svg> Member Directory</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/membership/all-member-benefits/free-ebooks" tabindex="-1" role="menuitem" target="_self">
            <span>Free eBooks</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/membership/all-member-benefits/free-webinars" tabindex="-1" role="menuitem" target="_self">
            <span>Free Webinars</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/membership/all-member-benefits/ask-an-expert" tabindex="-1" role="menuitem" target="_self">
            <span>Ask an Expert</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/membership/all-member-benefits/paytech-magazine-e-issues" tabindex="-1" role="menuitem" target="_self">
            <span>PAYTECH Magazine</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/membership/all-member-benefits/payroll-currently-newsletter" tabindex="-1" role="menuitem" target="_self">
            <span>Payroll Currently Newsletter</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/membership/all-member-benefits/payroll-community" tabindex="-1" role="menuitem" target="_self">
            <span>Payroll Community</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown9">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/membership/my-account" tabindex="-1" role="menuitem" target="_self">
            <span>My Account</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/membership/my-account/my-subscriptions" tabindex="-1" role="menuitem" target="_self">
            <span><svg class="icon-lock"><use xlink:href="#icon-lock"></use></svg> My Subscriptions</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/membership/my-account/my-emails" tabindex="-1" role="menuitem" target="_self">
            <span>My Emails</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/membership/my-account/payo-member-logo" tabindex="-1" role="menuitem" target="_self">
            <span><svg class="icon-lock"><use xlink:href="#icon-lock"></use></svg> PAYO Member Logo</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/membership/my-account/join-a-committee" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span><svg class="icon-lock"><use xlink:href="#icon-lock"></use></svg> Join a Committee</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://www.nationalpayrollweek.com/" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span style="font-weight: bold;">National Payroll Week</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://www.nationalpayrollweek.com/about-money-matters/" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span style="font-weight: bold;">Money Matters</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                              </ul>
                              <div class="banner-wrap">
                                <div class="banner">
                                  <!--HubSpot Call-to-Action Code --><span class="hs-cta-wrapper" id="hs-cta-wrapper-f4dae295-7514-4a75-bbe1-e651f9653545"><span class="hs-cta-node hs-cta-f4dae295-7514-4a75-bbe1-e651f9653545"
                                      id="hs-cta-f4dae295-7514-4a75-bbe1-e651f9653545" style="visibility: visible;"
                                      data-hs-drop="true"><a id="cta_button_516067_91fa72b8-0545-401a-9d38-2c9d957eab61" class="cta_button" href="https://pages.payroll.org/cs/c/?cta_guid=91fa72b8-0545-401a-9d38-2c9d957eab61&amp;signature=AAH58kG-5I3VYenK1swcs3-Ymu-s4ByF8g&amp;portal_id=516067&amp;placement_guid=f4dae295-7514-4a75-bbe1-e651f9653545&amp;click=5328c73e-48ca-4950-a2b0-e20a352a62b9&amp;redirect_url=APefjpH4q-MFt9juerufo8sXJcMGVJwZtfQiYbKVBbsfxDkj7wxyZgu7nuZVlMZgkCbwqjuYy1dIDygGJfYWPHAlGuIJXEW6cflScQZ8-uqfW_Yu0zIGRXpQPHeBQv5H6OcuF3Dxbh8jny-yA6nGb4oU5qmPVs2T5UZtsJDIEBducb6WNXebmU3KUtMmtNI-ysgaBFWjefS1yXVWqPSeeOAhKAIztSFaqWoxyGikpE4W2Kl71KhiL5m8SdnBchliSKC3HBuvcZMq&amp;hsutk=c6a8dfc03dc7fedae0c1d76eb1cb13b7&amp;canon=https%3A%2F%2Febiz.payroll.org%2Febusiness%2Fpartner-redirect&amp;ts=1722002899018&amp;__hstc=251592985.c6a8dfc03dc7fedae0c1d76eb1cb13b7.1722002899408.1722002899408.1722002899408.1&amp;__hssc=251592985.1.1722002899408&amp;__hsfp=321484724" target="_blank" rel="noopener" cta_dest_link="https://ebiz.payroll.org/ebusiness/partner-redirect?Partner=cta110223&amp;nextpage=https://ebiz.payroll.org/ebusiness/Login.aspx"><img id="hs-cta-img-f4dae295-7514-4a75-bbe1-e651f9653545" class="hs-cta-img " style="border-width: 0px; " mce_noresize="1" alt="MEMBERSHIP" src="https://516067.fs1.hubspotusercontent-na1.net/hubfs/516067/hub_generated/resized/a9cc944b-d4a5-448b-b5ce-e8b10d2ba439.jpeg"></a></span></span><!-- end HubSpot Call-to-Action Code -->
                                </div>
                              </div>
                            </div>
                          </div>
                        </li>
                        <li role="presentation" data-type="mega">
                          <a href="https://payroll.org/certification" tabindex="-1" class="has-sub" id="cm-dropdown10" role="menuitem" aria-haspopup="true" target="_self">
    <span>Certification</span>
    </a>
                          <div class="custom-sub" role="menu" aria-expanded="false" aria-hidden="true" aria-labelledby="cm-dropdown10">
                            <div class="link-landing" role="presentation"><a href="https://payroll.org/certification" tabindex="-1" role="menuitem" target="_self">
    <span>Certification</span>
    </a></div>
                            <div class="link-landing" role="presentation"><a href="https://payroll.org/certification" tabindex="-1" role="menuitem" target="_self">
    <span>Certification</span>
    </a></div>
                            <div class="link-landing" role="presentation">
                              <a href="https://payroll.org/certification" tabindex="-1" role="menuitem" target="_self">
    <span>Certification</span>
    </a>
                            </div>
                            <div class="child-items">
                              <ul>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown11">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/certification/certification" tabindex="-1" role="menuitem" target="_self">
            <span>Certification</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/certification/certification/overview" tabindex="-1" role="menuitem" target="_self">
            <span>Overview &amp; Links</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/certification/certification/fundamental-payroll-certification-(fpc)" tabindex="-1" role="menuitem" target="_self">
            <span>Fundamental Payroll Certification (FPC)</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/certification/certification/certified-payroll-professional-(cpp)" tabindex="-1" role="menuitem" target="_self">
            <span>Certified Payroll Professional (CPP)</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/certification/certification/get-college-credits" tabindex="-1" role="menuitem" target="_self">
            <span>Get College Credits</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/certification/certification/certification-faq" tabindex="-1" role="menuitem" target="_self">
            <span>Certification FAQ</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/certification/certification/online-testing-faq" tabindex="-1" role="menuitem" target="_self">
            <span>Online Testing FAQ</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown12">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/certification/recertification" tabindex="-1" role="menuitem" target="_self">
            <span>Recertification</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/certification/recertification/overview" tabindex="-1" role="menuitem" target="_self">
            <span>Overview</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/certification/recertification/approved-provider-program" tabindex="-1" role="menuitem" target="_self">
            <span>Approved Provider Program</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/certification/recertification/chapter-rchs" tabindex="-1" role="menuitem" target="_self">
            <span>Chapter RCHs</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/certification/recertification/guidelines" tabindex="-1" role="menuitem" target="_self">
            <span>Guidelines</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/certification/recertification/recertification-log" tabindex="-1" role="menuitem" target="_self">
            <span>Recertification Log</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/certification/recertification/digital-badging" tabindex="-1" role="menuitem" target="_self">
            <span>Digital Badges</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown13">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/certification/prepare-for-certification-exams" tabindex="-1" role="menuitem" target="_self">
            <span>Prepare for Certification Exams</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/certification/prepare-for-certification-exams/fundamental-payroll-certification-(fpc)" tabindex="-1" role="menuitem" target="_self">
            <span>Fundamental Payroll Certification (FPC)</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/certification/prepare-for-certification-exams/certified-payroll-professional-(cpp)" tabindex="-1" role="menuitem" target="_self">
            <span>Certified Payroll Professional (CPP)</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown14">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/certification/study-tools" tabindex="-1" role="menuitem" target="_self">
            <span>Study Tools</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/certification/study-tools/the-payroll-source" tabindex="-1" role="menuitem" target="_self">
            <span>The Payroll Source</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/certification/study-tools/payroll-practice-fundamentals" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span><svg class="icon-cart"><use xlink:href="#icon-cart"></use></svg>Payroll Practice Fundamentals</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/certification/study-tools/pay-train-e-learning" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span>PayTrain eLearning</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/certification/study-tools/fpc-handbook" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span>FPC Handbook</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/certification/study-tools/cpp-handbook" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span>CPP Handbook</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/certification/study-tools/view-all" tabindex="-1" role="menuitem" target="_self">
            <span>View All</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                              </ul>
                              <div class="banner-wrap">
                                <div class="banner">
                                  <!--HubSpot Call-to-Action Code --><span class="hs-cta-wrapper" id="hs-cta-wrapper-38c05ffd-6bca-4b9e-ac2b-ff854f9c37fe"><span class="hs-cta-node hs-cta-38c05ffd-6bca-4b9e-ac2b-ff854f9c37fe"
                                      id="hs-cta-38c05ffd-6bca-4b9e-ac2b-ff854f9c37fe" style="visibility: visible;"
                                      data-hs-drop="true"><a id="cta_button_516067_40249a50-1ddd-47c1-aacc-872d2b371d38" class="cta_button" href="https://pages.payroll.org/cs/c/?cta_guid=40249a50-1ddd-47c1-aacc-872d2b371d38&amp;signature=AAH58kGcQ1xOVeGdQ48e-ugUAgnhj8DzhA&amp;portal_id=516067&amp;placement_guid=38c05ffd-6bca-4b9e-ac2b-ff854f9c37fe&amp;click=d0df67ee-f4a1-40a1-a640-2f85f680065f&amp;redirect_url=APefjpEjumlk9-jxSSIds7TZSANTKtMMKj_S8TWAFZrf1BXj3wXI_UGNe879dO6T_e6AHDPNKqq3h4Nzfd_n5tb5RzvsY8z3v4rMOCyo8XeLuVkftSY1LPaeM2xSbmfn6ZT5bsqJ9rC2JaZ2KChsjLyPcV6Zr1KGOjtHfjCb-R65CZbs7QY2We7JVQB6hPokPkFY2HxGuq-pOJQao2UOPUuSNMYOxYTx-6ThokFdsEhAgS2SwlYzZq0ppvhrxhW8jz5a1nIh0s9_4jKu3X851ClOhoVfynZoElH560Vk6wqY-6XhPQi72lY&amp;hsutk=c6a8dfc03dc7fedae0c1d76eb1cb13b7&amp;canon=https%3A%2F%2Febiz.payroll.org%2Febusiness%2Fpartner-redirect&amp;ts=1722002899005&amp;__hstc=251592985.c6a8dfc03dc7fedae0c1d76eb1cb13b7.1722002899408.1722002899408.1722002899408.1&amp;__hssc=251592985.1.1722002899408&amp;__hsfp=321484724" target="_blank" rel="noopener" cta_dest_link="https://ebiz.payroll.org/ebusiness/partner-redirect?Partner=cta70324&amp;nextpage=https://ebiz.payroll.org/ebusiness/Education/ViewCourse.aspx?CourseID=111"><img id="hs-cta-img-38c05ffd-6bca-4b9e-ac2b-ff854f9c37fe" class="hs-cta-img " style="border-width: 0px; " mce_noresize="1" alt="CONFERENCE" src="https://516067.fs1.hubspotusercontent-na1.net/hub/516067/hubfs/24%20IPA.jpg?height=270&amp;width=435"></a></span></span><!-- end HubSpot Call-to-Action Code -->
                                </div>
                              </div>
                            </div>
                          </div>
                        </li>
                        <li role="presentation" data-type="mega">
                          <a href="https://payroll.org/education-certification" tabindex="-1" class="has-sub" id="cm-dropdown15" role="menuitem" aria-haspopup="true" target="_self">
    <span>Education</span>
    </a>
                          <div class="custom-sub" role="menu" aria-expanded="false" aria-hidden="true" aria-labelledby="cm-dropdown15">
                            <div class="link-landing" role="presentation"><a href="https://payroll.org/education-certification" tabindex="-1" role="menuitem" target="_self">
    <span>Education</span>
    </a></div>
                            <div class="link-landing" role="presentation"><a href="https://payroll.org/education-certification" tabindex="-1" role="menuitem" target="_self">
    <span>Education</span>
    </a></div>
                            <div class="link-landing" role="presentation">
                              <a href="https://payroll.org/education-certification" tabindex="-1" role="menuitem" target="_self">
    <span>Education</span>
    </a>
                            </div>
                            <div class="child-items">
                              <ul>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown16">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/education-certification/conferences" tabindex="-1" role="menuitem" target="_self">
            <span>Conferences</span>
            </a>
                                    </li>
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/education-certification/conferences/congress" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span>Payroll Congress</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/education-certification/conferences/congress/registration" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span><svg class="icon-cart"><use xlink:href="#icon-cart"></use></svg>Registration</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/education-certification/conferences/congress/workshops" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span>Workshops</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/education-certification/conferences/congress/congress-today" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span>Congress Today</span>
            </a>
                                    </li>
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/education-certification/conferences/eipc" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span>Educational Institutions Payroll Conference</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/education-certification/conferences/eipc/registration" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span><svg class="icon-cart"><use xlink:href="#icon-cart"></use></svg>Registration</span>
            </a>
                                    </li>
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/education-certification/conferences/capital-summit" target="_blank" role="menuitem" tabindex="-1" rel="noopener noreferrer">
            <span>Capital Summit</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/education-certification/conferences/capital-summit/registration" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span><svg class="icon-cart"><use xlink:href="#icon-cart"></use></svg>Registration</span>
            </a>
                                    </li>
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/education-certification/conferences/payroll-leaders-conference" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span>Payroll Leaders Conference</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/education-certification/conferences/payroll-leaders-conference/registration" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span><svg class="icon-cart"><use xlink:href="#icon-cart"></use></svg>Registration</span>
            </a>
                                    </li>
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/education-certification/conferences/virtual-congress" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span>Virtual Congress</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/education-certification/conferences/virtual-congress/register" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span><svg class="icon-cart"><use xlink:href="#icon-cart"></use></svg>Registration</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown22">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/education-certification/education" tabindex="-1" role="menuitem" target="_self">
            <span>Education</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/education-certification/education/overview" tabindex="-1" role="menuitem" target="_self">
            <span>Overview</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/certification/education/schedule" tabindex="-1" role="menuitem" target="_self">
            <span>Schedule</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/education-certification/education/learning-paths" tabindex="-1" role="menuitem" target="_self">
            <span>Learning Paths</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/education-certification/education/job-descriptions" tabindex="-1" role="menuitem" target="_self">
            <span>Job Descriptions</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/education-certification/education/global" tabindex="-1" role="menuitem" target="_self">
            <span>Global</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/education-certification/education/product-finder" tabindex="-1" role="menuitem" target="_self">
            <span>Product Finder</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/education-certification/education/educational-toolkit" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span>Courses &amp; Products</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown23">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/education-certification/courses-seminars" tabindex="-1" role="menuitem" target="_self">
            <span>Courses &amp; Seminars</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/education-certification/courses-seminars/payroll-education" tabindex="-1" role="menuitem" target="_self">
            <span>Payroll Education</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/certification/courses-seminars/compliance-education" tabindex="-1" role="menuitem" target="_self">
            <span>Compliance Education</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/education-certification/courses-seminars/preparing-for-year-end" tabindex="-1" role="menuitem" target="_self">
            <span>Preparing for Year-End</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/education-certification/courses-seminars/global-payroll" tabindex="-1" role="menuitem" target="_self">
            <span>Global Payroll</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/education-certification/courses-seminars/in-house-education" tabindex="-1" role="menuitem" target="_self">
            <span>In-House Education</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/education-certification/courses-seminars/certificate-programs" tabindex="-1" role="menuitem" target="_self">
            <span>Certificate Programs</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                              </ul>
                              <div class="banner-wrap">
                                <div class="banner">
                                  <!--HubSpot Call-to-Action Code --><span class="hs-cta-wrapper" id="hs-cta-wrapper-caa08eff-a7cd-41da-a22d-03989a05e86c"><span class="hs-cta-node hs-cta-caa08eff-a7cd-41da-a22d-03989a05e86c"
                                      id="hs-cta-caa08eff-a7cd-41da-a22d-03989a05e86c" style="visibility: visible;"
                                      data-hs-drop="true"><a id="cta_button_516067_6f508493-c525-419e-b7e2-20e64a92eaf4" class="cta_button" href="https://pages.payroll.org/cs/c/?cta_guid=6f508493-c525-419e-b7e2-20e64a92eaf4&amp;signature=AAH58kHSYv8-psRGA25iEEDc2A2VEzyxrw&amp;portal_id=516067&amp;placement_guid=caa08eff-a7cd-41da-a22d-03989a05e86c&amp;click=6e713f2f-d826-4469-8fc1-8d58f0ce4336&amp;redirect_url=APefjpEBZNITX4GXlFaU0z-HFRbI-hUGfJkpilLq04vK0NMUXzGvgcyF8jFzCPNbM0Ws61HNDMPy7YnWBzH32-UG-0Hfi4ZXa704dm-wgB-gE3TnLgLwrhyRIK0mS1M8y_vQomnRa115bYZ_x7xErlfusmXRuNw8jszITyKBFtEzSLLwmBzGROvThdSAtOojf01qrLRtf5qSXEvDpNFsER6MiFOrOmgq3IMi03xtO44UDwAOd7G_LcQxLBHvONdNys_iwb4VOtwCGgXAPVB0RLij14tBNAKK_eVrw5vu3LKGPLzm4d_lTJQ&amp;hsutk=c6a8dfc03dc7fedae0c1d76eb1cb13b7&amp;canon=https%3A%2F%2Febiz.payroll.org%2Febusiness%2Fpartner-redirect&amp;ts=1722002898995&amp;__hstc=251592985.c6a8dfc03dc7fedae0c1d76eb1cb13b7.1722002899408.1722002899408.1722002899408.1&amp;__hssc=251592985.1.1722002899408&amp;__hsfp=321484724" target="_blank" rel="noopener" cta_dest_link="https://ebiz.payroll.org/ebusiness/partner-redirect?Partner=cta70424&amp;nextpage=https://ebiz.payroll.org/ebusiness/Education/ViewCourse.aspx?CourseID=87"><img id="hs-cta-img-caa08eff-a7cd-41da-a22d-03989a05e86c" class="hs-cta-img " style="border-width: 0px; " mce_noresize="1" alt="New call-to-action" src="https://516067.fs1.hubspotusercontent-na1.net/hub/516067/hubfs/24%20PLC.jpg?height=270&amp;width=435"></a></span></span><!-- end HubSpot Call-to-Action Code -->
                                </div>
                              </div>
                            </div>
                          </div>
                        </li>
                        <li role="presentation" data-type="mega">
                          <a href="https://payroll.org/global" tabindex="-1" class="has-sub" id="cm-dropdown24" role="menuitem" aria-haspopup="true" target="_blank" rel="noopener noreferrer">
    <span>Global</span>
    </a>
                          <div class="custom-sub" role="menu" aria-expanded="false" aria-hidden="true" aria-labelledby="cm-dropdown24">
                            <div class="link-landing" role="presentation"><a href="https://payroll.org/global" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
    <span>Global</span>
    </a></div>
                            <div class="link-landing" role="presentation"><a href="https://payroll.org/global" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
    <span>Global</span>
    </a></div>
                            <div class="link-landing" role="presentation">
                              <a href="https://payroll.org/global" tabindex="-1" role="menuitem" target="_self">
    <span>Global</span>
    </a>
                            </div>
                            <div class="child-items">
                              <ul>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown25">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/global/news-resources" tabindex="-1" role="menuitem" target="_self">
            <span>News &amp; Resources</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/global/news-resources/in-the-news" target="_self" role="menuitem" tabindex="-1">
            <span>In the News</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/global/news-resources/country-spotlights" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span><svg class="icon-lock"><use xlink:href="#icon-lock"></use></svg> Country Spotlights</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/global/news-resources/podcast" target="_self" role="menuitem" tabindex="-1">
            <span>PayTalk Podcast</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/global/news-resources/global-career-skills-matrix" tabindex="-1" role="menuitem">
            <span><svg class="icon-lock"><use xlink:href="#icon-lock"></use></svg> Global Career Skills Matrix</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/global/news-resources/global-career-center" target="_blank" role="menuitem" tabindex="-1" rel="noopener noreferrer">
            <span>Global Career Center</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/global/news-resources/global-pay-check" target="_blank" tabindex="-1" role="menuitem" rel="noopener noreferrer">
            <span><svg class="icon-lock"><use xlink:href="#icon-lock"></use></svg> Global Pay-Check Newsletter</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/global/news-resources/vendor-directory" target="_blank" role="menuitem" tabindex="-1" rel="noopener noreferrer">
            <span>Global Vendor Directory</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown26">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/global/education-events" tabindex="-1" role="menuitem" target="_self">
            <span>Education &amp; Events</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/global/education-events/classes-webinars" target="_self" role="menuitem" tabindex="-1">
            <span>Classes &amp; Webinars</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/global/education-events/certificate-programs" target="_self" role="menuitem" tabindex="-1">
            <span>Certificate Programs</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/global/education-events/conferences" target="_self" role="menuitem" tabindex="-1">
            <span>Conferences</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/global/education-events/global-payroll-week" target="_blank" role="menuitem" tabindex="-1" rel="noopener noreferrer">
            <span>Global Payroll Week</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown27">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/global/global-payroll-emagazine" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span>Global Payroll eMagazine</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/global/global-payroll-emagazine/current-issue" target="_blank" role="menuitem" tabindex="-1" rel="noopener noreferrer">
            <span><svg class="icon-lock"><use xlink:href="#icon-lock"></use></svg> Current Issue</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/global/global-payroll-emagazine/previous-issues" target="_blank" role="menuitem" tabindex="-1" rel="noopener noreferrer">
            <span><svg class="icon-lock"><use xlink:href="#icon-lock"></use></svg> Previous Issues</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/global/global-payroll-emagazine/sample-issue" target="_blank" role="menuitem" tabindex="-1" rel="noopener noreferrer">
            <span>Sample Issue</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown28">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/global/community" tabindex="-1" role="menuitem" target="_self">
            <span>Community</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/global/community/the-payroll-community" target="_self" role="menuitem" tabindex="-1">
            <span>The Payroll Community</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/global/community/awards" target="_blank" role="menuitem" tabindex="-1" rel="noopener noreferrer">
            <span>Awards</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/global/community/global-partners" target="_blank" role="menuitem" tabindex="-1" rel="noopener noreferrer">
            <span>Global Partners</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/global/community/write-for-payrollorg" target="_self" role="menuitem" tabindex="-1">
            <span>Write for PayrollOrg</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                                <li role="presentation">
                                  <a href="https://payroll.org/global/subscribe" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
        <span style="font-weight: bold;">Subscribe</span>
        </a>
                                </li>
                                <li role="presentation">
                                  <a href="https://payroll.org/global/news-resources/advertising-sponsorship" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
        <span style="font-weight: bold;">Advertising &amp; Sponsorship</span>
        </a>
                                </li>
                              </ul>
                              <div class="banner-wrap">
                                <div class="banner">
                                  <!--HubSpot Call-to-Action Code --><span class="hs-cta-wrapper" id="hs-cta-wrapper-2db8e01b-cff5-4436-9b5a-e168eb5817fc"><span class="hs-cta-node hs-cta-2db8e01b-cff5-4436-9b5a-e168eb5817fc"
                                      id="hs-cta-2db8e01b-cff5-4436-9b5a-e168eb5817fc"><!--[if lte IE 8]><div id="hs-cta-ie-element"></div><![endif]--><a href="https://cta-redirect.hubspot.com/cta/redirect/516067/2db8e01b-cff5-4436-9b5a-e168eb5817fc?__hstc=251592985.c6a8dfc03dc7fedae0c1d76eb1cb13b7.1722002899408.1722002899408.1722002899408.1&amp;__hssc=251592985.1.1722002899408&amp;__hsfp=321484724" target="_blank" rel="noopener noreferrer" role="menuitem" tabindex="-1"><img class="hs-cta-img" id="hs-cta-img-2db8e01b-cff5-4436-9b5a-e168eb5817fc" style="border-width:0px;" src="https://no-cache.hubspot.com/cta/default/516067/2db8e01b-cff5-4436-9b5a-e168eb5817fc.png" alt="New call-to-action"></a></span></span><!-- end HubSpot Call-to-Action Code -->
                                </div>
                              </div>
                            </div>
                          </div>
                        </li>
                        <li role="presentation" data-type="mega">
                          <a href="https://payroll.org/news-resources" tabindex="-1" class="has-sub" id="cm-dropdown29" role="menuitem" aria-haspopup="true" target="_self">
    <span>News &amp; Resources</span>
    </a>
                          <div class="custom-sub" role="menu" aria-expanded="false" aria-hidden="true" aria-labelledby="cm-dropdown29">
                            <div class="link-landing" role="presentation"><a href="https://payroll.org/news-resources" tabindex="-1" role="menuitem" target="_self">
    <span>News &amp; Resources</span>
    </a></div>
                            <div class="link-landing" role="presentation"><a href="https://payroll.org/news-resources" tabindex="-1" role="menuitem" target="_self">
    <span>News &amp; Resources</span>
    </a></div>
                            <div class="link-landing" role="presentation">
                              <a href="https://payroll.org/news-resources" tabindex="-1" role="menuitem" target="_self">
    <span>News &amp; Resources</span>
    </a>
                            </div>
                            <div class="child-items">
                              <ul>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown30">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/news-resources/news" tabindex="-1" role="menuitem" target="_self">
            <span>News</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/news/chapter-news" tabindex="-1" role="menuitem" target="_self">
            <span>Chapter News</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/news/federal-news" tabindex="-1" role="menuitem" target="_self">
            <span>Federal News</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/news/global" tabindex="-1" role="menuitem" target="_self">
            <span>Global</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/news/inside-apa" tabindex="-1" role="menuitem" target="_self">
            <span>Inside PAYO</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/news/state-local-news" tabindex="-1" role="menuitem" target="_self">
            <span>State &amp; Local News</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/news/industry-news" tabindex="-1" role="menuitem" target="_self">
            <span>Industry News</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/news/compliance-tv" tabindex="-1" role="menuitem" target="_self">
            <span>Compliance TV</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown31">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/news-resources/books-products" tabindex="-1" role="menuitem" target="_self">
            <span>Books &amp; Products</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/books-products/apa-bookshelf" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span>Bookshelf</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/books-products/the-payroll-source" tabindex="-1" role="menuitem" target="_self">
            <span>The Payroll Source</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/books-products/apa-guide-to-state-payroll-laws" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span><svg class="icon-cart"><use xlink:href="#icon-cart"></use></svg>Guide to State Payroll Laws</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/books-products/view-all" tabindex="-1" role="menuitem" target="_self">
            <span>View All</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/books-products/apa-merchandise" tabindex="-1" role="menuitem" target="_self">
            <span>Merchandise</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown32">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/news-resources/newsletters" tabindex="-1" role="menuitem" target="_self">
            <span>Newsletters</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/newsletters/payroll-currently-newsletter" tabindex="-1" role="menuitem" target="_self">
            <span>Payroll Currently Newsletter</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/newsletters/paystate-update-newsletter" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span><svg class="icon-cart"><use xlink:href="#icon-cart"></use></svg>PayState Update Newsletter</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/newsletters/pay-news-now" tabindex="-1" role="menuitem" target="_self">
            <span>Pay News Now</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/newsletters/compensation-and-benefits-today" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span>Compensation and Benefits Today</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown33">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/news-resources/advertising-sponsorships" tabindex="-1" role="menuitem" target="_self">
            <span>Advertising &amp; Sponsorships</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/advertising-sponsorships/buyer's-guides-and-listings" tabindex="-1" role="menuitem" target="_self">
            <span>Buyer's Guides</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/advertising-sponsorships/annual-vendor-listings" tabindex="-1" role="menuitem" target="_self">
            <span>U.S. Vendor Directory</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/advertising-sponsorships/global-vendor-directory" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span>Global Vendor Directory</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                                <li role="presentation">
                                  <ul role="menu" aria-expanded="true" aria-hidden="false" aria-labelledby="cm-dropdown34">
                                    <li class="link-landing" role="presentation">
                                      <a href="https://payroll.org/news-resources/resources" tabindex="-1" role="menuitem" target="_self">
            <span>Resources</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/resources/resource-library" tabindex="-1" role="menuitem" target="_self">
            <span>Resource Library</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/resources/national-payroll-week" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span>National Payroll Week</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/resources/career-advancement" tabindex="-1" role="menuitem" target="_self">
            <span>Career Advancement</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/resources/job-board" tabindex="-1" role="menuitem" target="_self">
            <span>Job Board</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/resources/paytalk" tabindex="-1" role="menuitem" target="_self">
            <span>PayTalk Podcast</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/resources/paycard-portal" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span>Paycard Portal</span>
            </a>
                                    </li>
                                    <li role="presentation">
                                      <a href="https://payroll.org/news-resources/resources/video-gallery" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">
            <span>Video Gallery</span>
            </a>
                                    </li>
                                  </ul>
                                </li>
                                <li role="presentation">
                                  <a href="https://payroll.org/news-resources/health-and-safety" tabindex="-1" role="menuitem" target="_self">
        <span style="font-weight: bold;">Health and Safety</span>
        </a>
                                </li>
                              </ul>
                              <div class="banner-wrap">
                                <div class="banner">
                                  <!--HubSpot Call-to-Action Code --><span class="hs-cta-wrapper" id="hs-cta-wrapper-a923c94a-43b1-41c2-933c-8029e7918c3d"><span class="hs-cta-node hs-cta-a923c94a-43b1-41c2-933c-8029e7918c3d"
                                      id="hs-cta-a923c94a-43b1-41c2-933c-8029e7918c3d" style="visibility: visible;"
                                      data-hs-drop="true"><a id="cta_button_516067_a82cdc8b-8338-4740-91e1-32607c006bf7" class="cta_button" href="https://pages.payroll.org/cs/c/?cta_guid=a82cdc8b-8338-4740-91e1-32607c006bf7&amp;signature=AAH58kGuogE8Kbu9bp-t7K3AG1XLEqSmSQ&amp;portal_id=516067&amp;placement_guid=a923c94a-43b1-41c2-933c-8029e7918c3d&amp;click=ad7b6f68-34e9-4d06-be3b-e99c8ad0cb98&amp;redirect_url=APefjpEaUiqx6ZhHBGsOYyFRdOkJiTVuwxSFU93HgTXGOEc3GRYUBI7RKl0fUwSCQ8ITppZZm4Y_dOvur_nhMxrdA8bFmJ8M5LVk1RRXWdPG1yliui5DmFs-hpar_GmuJUUobfXXAJ0Z5NOKTFzbu-x-r_kHk3tuywJ6ZncvbtIId25WDgEROjl1L-Em789U-2lD6wte_qZ9YYbq5hD3cFLeVNlcQpYZk2qbl8isGeTX8yxnQ5LKtQnJ9SpgJeyDM2_BGdiiObx3jR4PVfuw8Vlo5DnX75ACOA&amp;hsutk=c6a8dfc03dc7fedae0c1d76eb1cb13b7&amp;canon=https%3A%2F%2Febiz.payroll.org%2Febusiness%2Fpartner-redirect&amp;ts=1722002898985&amp;__hstc=251592985.c6a8dfc03dc7fedae0c1d76eb1cb13b7.1722002899408.1722002899408.1722002899408.1&amp;__hssc=251592985.1.1722002899408&amp;__hsfp=321484724" target="_blank" rel="noopener" cta_dest_link="https://ebiz.payroll.org/ebusiness/partner-redirect?Partner=cta70524&amp;nextpage=https://payroll.org/news-resources/news/subscribe-to-news"><img id="hs-cta-img-a923c94a-43b1-41c2-933c-8029e7918c3d" class="hs-cta-img " style="border-width: 0px; " mce_noresize="1" alt="NEWS" src="https://516067.fs1.hubspotusercontent-na1.net/hub/516067/hubfs/23%20CTA%20PNN-3.jpg?height=270&amp;width=435"></a></span></span><!-- end HubSpot Call-to-Action Code -->
                                </div>
                              </div>
                            </div>
                          </div>
                        </li>
                        <li class="desktop" role="presentation" data-type="dropdown">
                          <a href="#" tabindex="-1" class="search" role="menuitem">
    <svg class="icon icon-search"><use xlink:href="#icon-search"></use></svg>
    <svg class="icon icon-close"><use xlink:href="#icon-close"></use></svg>
    </a>
                        </li>
                      </ul>
                    </nav>
                  </div>
                </div>
              </div>
              <nav class="top-navigation" id="site-navigation" role="navigation">
                <ul style="list-style:none !important">
                  <li><a href="https://payroll.org/membership/career-advancement" target="_self"><span>Careers</span></a></li>
                  <li><a href="https://payroll.org/chapters" target="_self"><span>Chapters</span></a></li>
                  <li><a href="https://payroll.org/the-payroll-community" target="_self"><span>Community</span></a></li>
                  <li><a href="https://payroll.org/compliance/books-products/apa-bookshelf" target="_blank" rel="noopener noreferrer"><span>Bookshelf</span></a></li>
                  <li><a href="https://payroll.org/directory-category" target="_self"><span>Courses &amp; Products</span></a></li>
                </ul>
              </nav>
            </div>
          </div>
        </div>
      </div>
    </header>
    <div class="search-container" role="banner">
      <div>
        <div id="Search_TFCC99AAE054_Col00" class="sf_colsIn" data-placeholder-label="Non Searchable">
          <div id="Search_TFCC99AAE017_Col00" class="sf_colsIn container" data-sf-element="Container" data-placeholder-label="Search">
            <div class="form-group">
              <input id="landingPageUrl" name="landingPageUrl" value="" type="hidden">
              <input class="site-search-input form-control" placeholder="Search" id="txtSiteSearch" autocomplete="off" type="text">
              <button type="button" class="site-search-btn btn-primary" id="btnSiteSearch">Submit</button>
            </div>
          </div>
        </div>
      </div>
    </div>
    <main id="site-main" class="site-main" tabindex="-1" role="main">
      <div id="Main_T6B97CF83001_Col00" class="sf_colsIn interior-page" data-sf-element="Div" data-placeholder-label="Interior Page">
        <div id="Main_T6B97CF83002_Col00" class="sf_colsIn interior-title" data-sf-element="Div" data-placeholder-label="Interior Title">
          <div id="Main_T6B97CF83003_Col00" class="sf_colsIn container" data-sf-element="Container" data-placeholder-label="Interior Title">
            <div class="sf_cols">
              <div class="sf_colsOut sf_1col_1_100" style="">
                <div id="PageHeading_T4E1F5CB1006_Col00" class="sf_colsIn sf_1col_1in_100" style="margin: 0px;">
                  <div class="sfContentBlock">
                    <h1>Partner Redirect</h1>
                  </div>
                </div>
              </div>
            </div>
          </div>
          <div class="background-image"><span class="visuallyhidden">Title</span></div>
        </div>
        <div id="Main_T6B97CF83007_Col00" class="sf_colsIn container" data-sf-element="Container" data-placeholder-label="Container">
          <div class="row" data-sf-element="Row">
            <div id="Main_T6B97CF83008_Col00" class="sf_colsIn col-xs-12 col-sm-8 col-md-8" data-sf-element="Column 1" data-placeholder-label="Breadcrumb">
              <div>
                <div id="Main_T6B97CF83021_Col00" class="sf_colsIn" data-placeholder-label="Non Searchable">
                  <div>
                    <div class="sfContentBlock">
                    </div>
                  </div>
                </div>
              </div>
            </div>
            <div id="Main_T6B97CF83008_Col01" class="sf_colsIn col-xs-12 col-sm-4 col-md-4" data-sf-element="Column 2" data-placeholder-label="Share Options">
              <div>
                <div id="Main_T6B97CF83022_Col00" class="sf_colsIn" data-placeholder-label="Non Searchable">
                  <ul class="share-list">
                    <li>
                      <a class="addthis_button_print" onclick="window.print();return false;" href="">
                                                    <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"><!--! Font Awesome Pro 6.4.0 by @fontawesome - https://fontawesome.com License - https://fontawesome.com/license (Commercial License) Copyright 2023 Fonticons, Inc. --><path d="M128 0C92.7 0 64 28.7 64 64v96h64V64H354.7L384 93.3V160h64V93.3c0-17-6.7-33.3-18.7-45.3L400 18.7C388 6.7 371.7 0 354.7 0H128zM384 352v32 64H128V384 368 352H384zm64 32h32c17.7 0 32-14.3 32-32V256c0-35.3-28.7-64-64-64H64c-35.3 0-64 28.7-64 64v96c0 17.7 14.3 32 32 32H64v64c0 35.3 28.7 64 64 64H384c35.3 0 64-28.7 64-64V384zM432 248a24 24 0 1 1 0 48 24 24 0 1 1 0-48z"></path></svg>
                                                    Print
                                                </a>
                    </li>
                  </ul>
                </div>
              </div>
            </div>
          </div>
          <main id="main" role="main" class="main" tabindex="-1">
            <div class="sf_cols interior-content">
              <div id="Content_T4E1F5CB1005_Col00" class="sf_colsOut sf_colsIn" data-placeholder-label="Div">
                <div id="Content_T4E1F5CB1005_Col01" class="sf_colsIn sf_1col_1in_100" style="margin: 0px;">
                </div>
              </div>
            </div>
          </main>
        </div>
      </div>
    </main>
    <div class="leaderboard-ad">
    </div>
    <div class="sfContentBlock">
      <footer id="site-footer" class="site-footer" role="contentinfo">
        <div id="Footer_TFCC99AAE038_Col00" class="sf_colsIn footer-top" data-sf-element="Div" data-placeholder-label="Div">
          <div id="Footer_TFCC99AAE028_Col00" class="sf_colsIn container" data-sf-element="Container" data-placeholder-label="Container">
            <div data-sf-element="Row">
              <div id="Footer_TFCC99AAE042_Col00" class="sf_colsIn col-xs-12 col-sm-12 col-md-12" data-sf-element="Column 1" data-placeholder-label="Column 1">
                <nav role="navigation" class="footer-menu cm-js-enabled">
                  <ul role="menubar" class="cm-menu">
                    <li data-type="dropdown" role="presentation">
                      <div class="expander-wrap">
                        <a tabindex="0" role="menuitem" class="footer-link" target="_self" href="https://payroll.org/compliance">Compliance</a><a tabindex="-1" class="has-sub" aria-haspopup="true" role="menuitem" href="#" id="cm-dropdown24"><span class="visually-hidden">expand / collapse</span></a>
                      </div>
                      <ul aria-labelledby="cm-dropdown24" aria-hidden="false" aria-expanded="true" role="menu" class="nav nav-stacked">
                        <li role="presentation">
                          <a tabindex="-1" role="menuitem" target="_self" href="https://payroll.org/compliance/compliance-overview">Overview</a>
                        </li>
                        <li role="presentation">
                          <a href="https://payroll.org/compliance/books-products" tabindex="-1" role="menuitem" target="_self">Books &amp; Products</a>
                        </li>
                        <li role="presentation">
                          <a href="https://payroll.org/compliance/newsletters" tabindex="-1" role="menuitem" target="_self">Newsletters</a>
                        </li>
                        <li role="presentation">
                          <a href="https://payroll.org/compliance/government-relations" tabindex="-1" role="menuitem" target="_self">Government Relations</a>
                        </li>
                      </ul>
                    </li>
                    <li data-type="dropdown" role="presentation">
                      <div class="expander-wrap">
                        <a tabindex="-1" role="menuitem" class="footer-link" target="_self" href="https://payroll.org/membership">Membership</a><a tabindex="-1" class="has-sub" aria-haspopup="true" role="menuitem" href="#" id="cm-dropdown25"><span class="visually-hidden">expand / collapse</span></a>
                      </div>
                      <ul aria-labelledby="cm-dropdown25" aria-hidden="false" aria-expanded="true" role="menu" class="nav nav-stacked">
                        <li role="presentation">
                          <a href="https://payroll.org/membership/about-us" tabindex="-1" role="menuitem" target="_self">About Us</a>
                        </li>
                        <li role="presentation">
                          <a href="https://payroll.org/membership/all-member-benefits" tabindex="-1" role="menuitem" target="_self">PAYO Member Benefits</a>
                        </li>
                        <li role="presentation">
                          <a href="https://payroll.org/membership/my-account" tabindex="-1" role="menuitem" target="_self">My Account</a>
                        </li>
                      </ul>
                    </li>
                    <li data-type="dropdown" role="presentation">
                      <div class="expander-wrap">
                        <a tabindex="-1" role="menuitem" class="footer-link" target="_self" href="https://payroll.org/certification">Certification</a><a tabindex="-1" class="has-sub" aria-haspopup="true" role="menuitem" href="#" id="cm-dropdown26"><span class="visually-hidden">expand / collapse</span></a>
                      </div>
                      <ul aria-labelledby="cm-dropdown26" aria-hidden="false" aria-expanded="true" role="menu" class="nav nav-stacked">
                        <li role="presentation">
                          <a href="https://payroll.org/certification/certification" tabindex="-1" role="menuitem" target="_self">Certification</a>
                        </li>
                        <li role="presentation">
                          <a href="https://payroll.org/certification/recertification" tabindex="-1" role="menuitem" target="_self">Recertification</a>
                        </li>
                        <li role="presentation">
                          <a href="https://payroll.org/certification/prepare-for-certification-exams" tabindex="-1" role="menuitem" target="_self">Prepare for Certification Exams</a>
                        </li>
                        <li role="presentation">
                          <a href="https://payroll.org/certification/study-tools" tabindex="-1" role="menuitem" target="_self">Study Tools</a>
                        </li>
                      </ul>
                    </li>
                    <li data-type="dropdown" role="presentation">
                      <div class="expander-wrap">
                        <a tabindex="-1" role="menuitem" class="footer-link" target="_self" href="https://payroll.org/education-certification">Education</a><a tabindex="-1" class="has-sub" aria-haspopup="true" role="menuitem" href="#" id="cm-dropdown27"><span class="visually-hidden">expand / collapse</span></a>
                      </div>
                      <ul aria-labelledby="cm-dropdown27" aria-hidden="false" aria-expanded="true" role="menu" class="nav nav-stacked">
                        <li role="presentation">
                          <a href="https://payroll.org/education-certification/conferences" tabindex="-1" role="menuitem" target="_self">Conferences</a>
                        </li>
                        <li role="presentation">
                          <a href="https://payroll.org/education-certification/education" rel="noopener noreferrer" tabindex="-1" role="menuitem" target="_self">Education</a>
                        </li>
                        <li role="presentation">
                          <a href="https://payroll.org/education-certification/courses-seminars" tabindex="-1" role="menuitem" target="_self">Courses &amp; Seminars</a>
                        </li>
                      </ul>
                    </li>
                    <li data-type="dropdown" role="presentation">
                      <div class="expander-wrap">
                        <a tabindex="-1" role="menuitem" class="footer-link" target="_self" href="https://payroll.org/global">Global</a><a tabindex="-1" class="has-sub" aria-haspopup="true" role="menuitem" href="#" id="cm-dropdown27"><span class="visually-hidden">expand / collapse</span></a>
                      </div>
                      <ul aria-labelledby="cm-dropdown27" aria-hidden="false" aria-expanded="true" role="menu" class="nav nav-stacked">
                        <li role="presentation">
                          <a href="https://payroll.org/global/news-resources" rel="noopener noreferrer" tabindex="-1" role="menuitem" target="_self">News &amp; Resources</a>
                        </li>
                        <li role="presentation">
                          <a href="https://payroll.org/global/education-events" tabindex="-1" role="menuitem" target="_self">Education &amp; Events</a>
                        </li>
                        <li role="presentation">
                          <a href="https://payroll.org/global/global-payroll-emagazine" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">Global Payroll eMagazine</a>
                        </li>
                        <li role="presentation">
                          <a href="https://payroll.org/global/community" tabindex="-1" role="menuitem" target="_self">Community</a>
                        </li>
                        <li role="presentation">
                          <a href="https://payroll.org/global/subscribe" tabindex="-1" role="menuitem" target="_blank" rel="noopener noreferrer">Subscribe</a>
                        </li>
                      </ul>
                    </li>
                    <li data-type="dropdown" role="presentation">
                      <div class="expander-wrap">
                        <a tabindex="-1" role="menuitem" class="footer-link" target="_self" href="https://payroll.org/news-resources">News &amp; Resources</a><a tabindex="-1" class="has-sub" aria-haspopup="true" role="menuitem" href="#" id="cm-dropdown28"><span class="visually-hidden">expand / collapse</span></a>
                      </div>
                      <ul aria-labelledby="cm-dropdown28" aria-hidden="false" aria-expanded="true" role="menu" class="nav nav-stacked">
                        <li role="presentation">
                          <a href="https://payroll.org/news-resources/news" tabindex="-1" role="menuitem" target="_self">News</a>
                        </li>
                        <li role="presentation">
                          <a href="https://payroll.org/news-resources/books-products" tabindex="-1" role="menuitem" target="_self">Books &amp; Products</a>
                        </li>
                        <li role="presentation">
                          <a href="https://payroll.org/news-resources/newsletters" tabindex="-1" role="menuitem" target="_self">Newsletters</a>
                        </li>
                        <li role="presentation">
                          <a href="https://payroll.org/news-resources/advertising-sponsorships" tabindex="-1" role="menuitem" target="_self">Advertising &amp; Sponsorships</a>
                        </li>
                        <li role="presentation">
                          <a href="https://payroll.org/news-resources/resources" tabindex="-1" role="menuitem" target="_self">Resources</a>
                        </li>
                        <li role="presentation">
                          <a href="https://payroll.org/news-resources/health-and-safety" tabindex="-1" role="menuitem" target="_self">Health and Safety</a>
                        </li>
                      </ul>
                    </li>
                  </ul>
                </nav>
              </div>
            </div>
          </div>
        </div>
        <div>
          <div id="Footer_TFCC99AAE053_Col00" class="sf_colsIn" data-placeholder-label="Non Searchable">
            <div id="Footer_TFCC99AAE021_Col00" class="sf_colsIn footer-bottom" data-sf-element="Div" data-placeholder-label="Footer Bottom">
              <div id="Footer_TFCC99AAE023_Col00" class="sf_colsIn container" data-sf-element="Container" data-placeholder-label="Container">
                <div data-sf-element="Row">
                  <div id="Footer_TFCC99AAE024_Col00" class="sf_colsIn col-xs-12 col-sm-6 col-md-6" data-sf-element="Column 1" data-placeholder-label="Information">
                    <div>
                      <p style="margin-bottom: 5px;">PayrollOrg</p>
                      <p style="margin-bottom: 5px;">660 North Main Avenue, Suite 100, San Antonio, Texas 78205 USA</p>
                      <p style="margin-bottom: 5px;">Customer Service:</p>
                      <p style="margin-bottom: 5px;">Phone:&nbsp;&nbsp;+1.210.224.6406&nbsp;&nbsp;&nbsp;Fax:&nbsp;&nbsp;+1.210.224.6038</p>
                      <a href="https://www.youtube.com/user/PayNewsNetwork" target="_blank" rel="noopener noreferrer"><img src="https://info.payroll.org/images/icons/you-tube.jpg" width="33" height="33" alt="You Tube" title="You Tube"></a>
                      <a href="https://twitter.com/PayrollOrg" target="_blank" rel="noopener noreferrer"><img src="https://info.payroll.org/images/icons/twitter-logo-23.jpg" width="23" height="23" alt="Twitter" title="Twitter" style="margin-left: 23px; margin-right: 23px;"></a>
                      <a href="https://www.linkedin.com/company/payroll-org/" target="_blank" rel="noopener noreferrer"><img src="https://info.payroll.org/images/icons/linked-in.jpg" width="33" height="33" alt="Llinked-In" title="Llinked-In"></a>
                      <a href="https://www.facebook.com/PayrollOrg" target="_blank" rel="noopener noreferrer"><img src="https://info.payroll.org/images/icons/facebook.jpg" width="33" height="33" alt="Facebook" title="Facebook" style="margin-left: 23px; margin-right: 23px;"></a>
                      <a href="https://www.instagram.com/payrollorg/" target="_blank" rel="noopener noreferrer"><img src="https://info.payroll.org/images/icons/instagram.jpg" width="33" height="33" alt="instagram" title="instagram"></a>
                    </div>
                  </div>
                  <div id="Footer_TFCC99AAE024_Col01" class="sf_colsIn col-xs-12 col-sm-6 col-md-6" data-sf-element="Column 2" data-placeholder-label="Copyright">
                    <div>
                      <ul class="info-menu">
                        <li><a href="https://payroll.org/contact-us">Contact Us</a></li>
                        <li><a href="https://payroll.org/site-map">Site Map</a></li>
                        <li><a href="https://payroll.org/legal">Legal</a></li>
                        <li><a href="https://payroll.org/privacy">Privacy</a></li>
                        <li><a href="https://payroll.org/stopfraud">Stop Fraud</a></li>
                      </ul>
                      <p>© Copyright 2024, PayrollOrg All Rights Reserved.</p>
                    </div>
                  </div>
                </div>
              </div>
            </div>
          </div>
        </div>
      </footer>
    </div>
    <div id="ScriptWrapper">
      <script src="/ebusiness/include/americaneagle/plugins.js"></script>
      <script src="/ebusiness/include/americaneagle/functions.js"></script>
      <script src="/ebusiness/scripts/nav.js"></script>
      <script src="https://payroll.org/Frontend-Assembly/Telerik.Sitefinity.Frontend/assets/dist/js/all.min.js?package=Talon" type="text/javascript"></script>
      <script type="text/javascript" id="hs-script-loader" async="" defer="defer" src="https://js.hs-scripts.com/516067.js"></script>
      <script src="https://payroll.org/Frontend-Assembly/HawkSearchWidgets/Mvc/Scripts/hawksearch-autosuggest.js?package=Talon" type="text/javascript"></script>
      <script src="https://payroll.org/Frontend-Assembly/HawkSearchWidgets/Mvc/Scripts/hawksearchbox.js?package=Talon" type="text/javascript"></script>
      <script charset="utf-8" src="https://js.hscta.net/cta/current.js"></script>
      <script type="text/javascript">
        hbspt.cta.load(516067, 'a923c94a-43b1-41c2-933c-8029e7918c3d', {
          "useNewLoader": "true",
          "region": "na1"
        });
        hbspt.cta.load(516067, 'caa08eff-a7cd-41da-a22d-03989a05e86c', {
          "useNewLoader": "true",
          "region": "na1"
        });
        hbspt.cta.load(516067, 'f4dae295-7514-4a75-bbe1-e651f9653545', {
          "useNewLoader": "true",
          "region": "na1"
        });
        hbspt.cta.load(516067, '38c05ffd-6bca-4b9e-ac2b-ff854f9c37fe', {
          "useNewLoader": "true",
          "region": "na1"
        });
        hbspt.cta.load(516067, '77b349d1-25d1-4d9a-9c4b-7dcb46b388f7', {
          "useNewLoader": "true",
          "region": "na1"
        });
      </script>
    </div>
  </div>
  <div id="colorbox" class="" role="dialog" tabindex="-1" style="display: none;">
    <div id="cboxWrapper">
      <div>
        <div id="cboxTopLeft" style="float: left;"></div>
        <div id="cboxTopCenter" style="float: left;"></div>
        <div id="cboxTopRight" style="float: left;"></div>
      </div>
      <div style="clear: left;">
        <div id="cboxMiddleLeft" style="float: left;"></div>
        <div id="cboxContent" style="float: left;">
          <div id="cboxTitle" style="float: left;"></div>
          <div id="cboxCurrent" style="float: left;"></div><button type="button" id="cboxPrevious"></button><button type="button" id="cboxNext"></button><button type="button" id="cboxSlideshow"></button>
          <div id="cboxLoadingOverlay" style="float: left;"></div>
          <div id="cboxLoadingGraphic" style="float: left;"></div>
        </div>
        <div id="cboxMiddleRight" style="float: left;"></div>
      </div>
      <div style="clear: left;">
        <div id="cboxBottomLeft" style="float: left;"></div>
        <div id="cboxBottomCenter" style="float: left;"></div>
        <div id="cboxBottomRight" style="float: left;"></div>
      </div>
    </div>
    <div style="position: absolute; width: 9999px; visibility: hidden; display: none; max-width: none;"></div>
  </div>
  <script type="text/javascript">
    //<![CDATA[
    ;
    (function() {
      function loadHandler() {
        var hf = $get('ctl13_TSSM');
        if (!hf._RSSM_init) {
          hf._RSSM_init = true;
          hf.value = '';
        }
        hf.value += ';Telerik.Sitefinity.Resources, Version=13.3.7624.0, Culture=neutral, PublicKeyToken=b28c218413bdf563:en:25a51fbf-f6a5-4323-963e-0105852ff6eb:7a90d6a:d271177c:dff30785';
        Sys.Application.remove_load(loadHandler);
      };
      Sys.Application.add_load(loadHandler);
    })(); //]]>
  </script>
</form>

Text Content

Skip to main content
youtube facebook twitter linkedin instagram search lock arrow close arrow-right
arrow_back lock unlock cart

 * Careers
 * Chapters
 * Community
 * Bookshelf
 * Courses & Products

Join/Renew Login


 * Compliance
   Compliance
   Compliance
   Compliance
    * * Overview
      * Payroll Hot Topics
      * Compliance Education
      * Annual IRS & SSA Announcements
      * State Unemployment Wage Bases
      * Global News
      * Compliance Updates
      * Compliance Calendar
    * * Books & Products
      * Bookshelf
      * The Payroll Source
      * Guide to State Payroll Laws
      * View All
    * * Newsletters
      * Payroll Currently Newsletter
      * PayState Update Newsletter
      * Pay News Now
      * Compensation and Benefits Today
    * * Government Relations
      * Issues
      * Task Force
   
   
 * Membership
   Membership
   Membership
   Membership
    * * About Us
      * Mission and Vision
      * Our Core Values
      * Hall of Fame
      * PAYO Committees
      * Frequently Asked Questions
      * Education Grants
    * * PAYO Member Benefits
      * Member Directory
      * Free eBooks
      * Free Webinars
      * Ask an Expert
      * PAYTECH Magazine
      * Payroll Currently Newsletter
      * Payroll Community
    * * My Account
      * My Subscriptions
      * My Emails
      * PAYO Member Logo
      * Join a Committee
      * National Payroll Week
      * Money Matters
   
   
 * Certification
   Certification
   Certification
   Certification
    * * Certification
      * Overview & Links
      * Fundamental Payroll Certification (FPC)
      * Certified Payroll Professional (CPP)
      * Get College Credits
      * Certification FAQ
      * Online Testing FAQ
    * * Recertification
      * Overview
      * Approved Provider Program
      * Chapter RCHs
      * Guidelines
      * Recertification Log
      * Digital Badges
    * * Prepare for Certification Exams
      * Fundamental Payroll Certification (FPC)
      * Certified Payroll Professional (CPP)
    * * Study Tools
      * The Payroll Source
      * Payroll Practice Fundamentals
      * PayTrain eLearning
      * FPC Handbook
      * CPP Handbook
      * View All
   
   
 * Education
   Education
   Education
   Education
    * * Conferences
      * Payroll Congress
      * Registration
      * Workshops
      * Congress Today
      * Educational Institutions Payroll Conference
      * Registration
      * Capital Summit
      * Registration
      * Payroll Leaders Conference
      * Registration
      * Virtual Congress
      * Registration
    * * Education
      * Overview
      * Schedule
      * Learning Paths
      * Job Descriptions
      * Global
      * Product Finder
      * Courses & Products
    * * Courses & Seminars
      * Payroll Education
      * Compliance Education
      * Preparing for Year-End
      * Global Payroll
      * In-House Education
      * Certificate Programs
   
   
 * Global
   Global
   Global
   Global
    * * News & Resources
      * In the News
      * Country Spotlights
      * PayTalk Podcast
      * Global Career Skills Matrix
      * Global Career Center
      * Global Pay-Check Newsletter
      * Global Vendor Directory
    * * Education & Events
      * Classes & Webinars
      * Certificate Programs
      * Conferences
      * Global Payroll Week
    * * Global Payroll eMagazine
      * Current Issue
      * Previous Issues
      * Sample Issue
    * * Community
      * The Payroll Community
      * Awards
      * Global Partners
      * Write for PayrollOrg
    * Subscribe
    * Advertising & Sponsorship
   
   
 * News & Resources
   News & Resources
   News & Resources
   News & Resources
    * * News
      * Chapter News
      * Federal News
      * Global
      * Inside PAYO
      * State & Local News
      * Industry News
      * Compliance TV
    * * Books & Products
      * Bookshelf
      * The Payroll Source
      * Guide to State Payroll Laws
      * View All
      * Merchandise
    * * Newsletters
      * Payroll Currently Newsletter
      * PayState Update Newsletter
      * Pay News Now
      * Compensation and Benefits Today
    * * Advertising & Sponsorships
      * Buyer's Guides
      * U.S. Vendor Directory
      * Global Vendor Directory
    * * Resources
      * Resource Library
      * National Payroll Week
      * Career Advancement
      * Job Board
      * PayTalk Podcast
      * Paycard Portal
      * Video Gallery
    * Health and Safety
   
   
 * 

 * Careers
 * Chapters
 * Community
 * Bookshelf
 * Courses & Products

Submit


PARTNER REDIRECT

Title
 * Print



 * Complianceexpand / collapse
   * Overview
   * Books & Products
   * Newsletters
   * Government Relations
 * Membershipexpand / collapse
   * About Us
   * PAYO Member Benefits
   * My Account
 * Certificationexpand / collapse
   * Certification
   * Recertification
   * Prepare for Certification Exams
   * Study Tools
 * Educationexpand / collapse
   * Conferences
   * Education
   * Courses & Seminars
 * Globalexpand / collapse
   * News & Resources
   * Education & Events
   * Global Payroll eMagazine
   * Community
   * Subscribe
 * News & Resourcesexpand / collapse
   * News
   * Books & Products
   * Newsletters
   * Advertising & Sponsorships
   * Resources
   * Health and Safety

PayrollOrg

660 North Main Avenue, Suite 100, San Antonio, Texas 78205 USA

Customer Service:

Phone:  +1.210.224.6406   Fax:  +1.210.224.6038

 * Contact Us
 * Site Map
 * Legal
 * Privacy
 * Stop Fraud

© Copyright 2024, PayrollOrg All Rights Reserved.








×
We Value Your Privacy
Settings
NextRoll, Inc. ("NextRoll") and our 19 advertising partners use cookies and
similar technologies on this site and use personal data (e.g., your IP address).
If you consent, the cookies, device identifiers, or other information can be
stored or accessed on your device for the purposes described below. You can
click "Allow All" or "Decline All" or click Settings above to customise your
consent regarding the purposes and features for which your personal data will be
processed and/or the partners with whom you will share personal data.
NextRoll and our advertising partners process personal data to: ● Store and/or
access information on a device; ● Create a personalised content profile; ●
Select personalised content; ● Personalised advertising, advertising
measurement, audience research and services development; ● Services development.
For some of the purposes above, our advertising partners: ● Use precise
geolocation data. Some of our partners rely on their legitimate business
interests to process personal data. View our advertising partners if you wish to
provide or deny consent for specific partners, review the purposes each partner
believes they have a legitimate interest for, and object to such processing.
If you select Decline All, you will still be able to view content on this site
and you will still receive advertising, but the advertising will not be tailored
for you. You may change your setting whenever you see the Manage consent
preferences on this site.
Decline All
Allow All
Manage consent preferences