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Payroll Accounting 2017 PREFACE vii

KEY FEATURES
• Mastery, Application, Motivation—Payroll Accounting 2017 and Cengage-
NOWv2 help you elevate student thinking with unique content that
addresses each stage of the learning process, prepares students to learn, pro-
vides practice opportunities that better prepare students for the exam, and
helps students achieve mastery with tolls that help them make connections
and see the big picture.
• The Washington Update—The Washington Update, which appears within
Chapters 2, 3, 4, and 5, advises the student of the tax code and tax laws that
were used in the current edition. However, because tax code, tables, and laws
may be changed by Congress after the text has been printed, the student is
advised on how, in practice, they can find the most current tax code, tables,
and laws.
• Enhanced Excel Templates—The Excel Templates include a feedback section
giving instructors the option for adding a comment/grade and an area for
students to show their work.
• Superior Examples—Examples are identified and numbered within the text.
Various end-of-chapter problems are identified as a problem similar to an
example within the text. See the examples below.

“Excellent! In the past it was

often difficult to point
students to a particular
example when there was
more than one on a page.”
-Karen Spray,
Northeast Community College

“I like this connection;

students can easily test
themselves on a specific
example.”
-Jennifer Morton,
Ivy Tech Community College
viii PREFACE Payroll Accounting 2017

COMPUTERIZED PAYROLL PROJECT

Chapter 7—The Payroll Project
Chapter 7 consists of a practice set or simulation. The student applies the knowl-
edge acquired in the first six chapters to a practical payroll simulation as the pay-
roll accountant for the Glo-Brite Paint Company. The Payroll Project can be
completed manually using fold-out Payroll Registers located at the back of the
text or by completing the Excel templates located on the Payroll Accounting Web
site: www.cengagebrain.com.

Appendix A—Payroll Project Using Online General Ledger

The computerized payroll project, located in Appendix A, is identical to the man-
ual payroll project in Chapter 7, although students will now be using Cengage
Learning’s Online General Ledger in CengageNOWv2. Appendix A provides step-
by-step instructions for completing payroll periods within a 3-month time period.
See an example of CLGL below.

Shortened Payroll Project

The Shortened Payroll Project takes students through payroll periods for one month
only. This is an option for instructors who want to assign a Payroll Project but do
not have the time to assign the full version. The Shortened Payroll Project can be
completed using the Excel templates provided or by using Cengage Learning’s
Online General Ledger in CengageNOWv2. See an example on the next page.
Payroll Accounting 2017 PREFACE ix

OUTSTANDING PEDAGOGY
Learning Objectives
Learning Objectives are enumerated at the beginning of each chapter, and the
numbers are repeated next to the start of the applicable text coverage for easy
navigation.

Self-Study Quizzes
Self-Study Quizzes appear throughout each chapter and test the understanding of
major concepts. Answers to the quizzes are available within each chapter.
x PREFACE Payroll Accounting 2017

Over the Line Real World Ethics Cases

The Over the Line feature illustrates cases of companies either intentionally or
unintentionally crossing the boundaries of fairness in their interpretation of
payroll laws.

Check Figures Included at the End of This Text

Check figures provide help and assist users in staying on track as they learn the
intricacies of payroll accounting.

Key Points Summary

This summary at the end of the chapter ties the key points in the chapter to the
Learning Objectives.

Use of Marginal Icons

Use of marginal icons (“On the Net,” “News Alert,” “IRS Connection,” and
“On the Job”) helps integrate the real world applications of this facts-intensive
area of study. “On the Net” icons allow optional integration of Internet research
sites for learners.
The icons in each chapter highlight the most current forms, instructions, and
wage and tax laws available.
Payroll Accounting 2017 PREFACE xi

THOROUGH END-OF-CHAPTER MATERIALS

End-of-chapter assignable materials include matching quizzes, review questions,
discussion questions, practical problems, case problems, and continuing payroll
problems, which can also be completed using Excel or CLGL.

Up-to-the-Minute Tax Law Changes

Up-to-date knowledge is especially important for today’s payroll specialists. This
edition has been completely updated to reflect the tax law changes that affect
payroll accounting. Users can find these changes listed on the “As We Go To
Press” page in the text and on www.cengagebrain.com.

INSTRUCTOR RESOURCES
Solutions Manual/Test Bank (Exams)/Achievement Tests
(ISBN: 9781305675179)
This robust printed manual contains the Learning Objectives, Chapter Outline,
and solutions to all end-of-chapter exercises and problems including the Continu-
ing Payroll Problems, Case Problems, and the Payroll Project. The Test Bank
questions and solutions are included to assist with choosing True/False, Multiple-
Choice questions, and problems for examinations. Achievement Tests and keys
are provided for additional testing and can also be reproduced.

Test Bank Available with Cengage Learning Testing

Powered by Cognero
What is Cognero? “I am very satisfied with the
• Full-featured, online-assessment system allows instructors to manage test ability to create a different
bank content from multiple Cengage Learning solutions. version of a test at any given
• Create multiple test versions in an instant. time.”
-Vernon Bogan,
• Deliver tests from your LMS, your classroom, or wherever you want.
Brown Mackie College
• Works on any operating system or browser.
• No special installs or downloads needed.
• Create tests from school, home, the coffee shop—anywhere with Internet access.

How do I access it?

• Log into your Cengage Learning SSO account at login.cengage.com.
• Add Payroll Accounting 2017 to your bookshelf (ISBN: 9781305675124).
• Once the book is added to your bookshelf, a link to access Cognero for
Payroll Accounting 2017 will appear, along with the link to the instructor
and student companion sites.
xii PREFACE Payroll Accounting 2017

How do I start?
• Online resources, user guides, and instructional videos are available on the
instructor companion Web site at login.cengage.com.
• Please address any other technical questions to Cengage Learning Technical
Support at support.cengage.com.

Instructor Web Site

(login.cengage.com)
In addition to the material available to students online, the instructor site contains
password-protected instructor resources. Instructors can find the following resources:
• Solutions Manual in Microsoft Word
• Comprehensive PowerPoint slides
• Achievement Tests and Keys
• Excel solutions for all end-of-chapter problems
• Excel solutions for Payroll Project (Chapter 7)
• Continuing Payroll Problem in CLGL Solution Manual

STUDENT RESOURCES
Student Companion Web Site
(www.cengagebrain.com)
Accessible through www.cengagebrain.com, the student Web site contains Check
Figures, Web Links, PowerPoint slides, and the student guide for CLGL. The
Excel templates are posted for the full version of the Glo-Brite Payroll Project
(short-version templates are available from the instructor), Continuing Payroll
Problems A and B, and selected end-of-chapter problems designated by the Excel
icon. In addition, the student has access to Appendix B, Excel Template Instruc-
tions for the Glo-Brite Payroll Project, as well as important information con-
tained in Appendix C: Social Security Benefits and Appendix D: Unemployment
Benefits.
 ACKNOWLEDGMENTS

Our sincere appreciation is extended to the many instructors and students who have contributed suggestions to make the
textbook more interesting, understandable, and practical to those who pursue the study of payroll accounting. As a result
of their very helpful recommendations, the textbook will better satisfy the learning needs of students and the teaching
needs of instructors. We would like to thank the following instructors for their valuable comments and suggestions:

Steven Barela Judy Daulton Bruce Gunning

Santa Fe Community College Piedmont Technical College Kent State University at East
Gretta Biggs Stephanie Desormeaux Liverpool
Nunez Community College Delta Tech Penny Hahn
Melissa D. Boback Shelly Dhir Henderson Community College
Cambria-Rowe Business College Unitek Diann Hammon
Robert Bolmer Barbara Dickson JF Drake State Community College
Everest Institute MTI College Toni R. Hartley
Sharon Brown Kerry Dolan Laurel Business Institute
Kaplan University Great Falls College Montana State Lyle Hicks
Tracy Carmichael University Danville Area Community
Fletcher Technical Community Marianne Edmunds College
College Daymar College JoLynn Hightower
John Chappell Annette Edwards Texas State Technical College West
Northland Community and Tennessee College of Applied Texas
Technical College Technology Kim Hurt
Amy Chataginer Dustin Emhart Central Community College
Mississippi Gulf Coast Community North Georgia Technical Connie Jones
College College Wake Tech
Diane Clugston Brian Fink Lynn Krausse
Cambria-Rowe Business College Danville Area Community College Bakersfield College
Nancy Cowett David Forester Jessica Lancaster
Northern Maine Community Haywood Community College McCann School of Business and
College Paul Franklin Technology
Bruce Creech Kaplan University Greg Lauer
Sampson Community College Connie Robin Gibson North Iowa Area Community
Margaret Lynn Crossman TriCounty Community College College
Laney College Marina Grau Gil Logan
Amy Crouch Houston Community College Bryant & Stratton College
International Business College Susan Greene Angel Luper
Cher Cuppari Cloud County Community Tri-County Technical College
Everest University College Jason Marconi
William H. Dams Steve Groves McCann School of Business and
Lenoir Community College Ivy Tech Community College Technology

xiii
xiv ACKNOWLEDGMENTS Payroll Accounting 2017

Dan Marlow Michelle Parker Shunda Ware

American Business and Technology Coastal Pines Technical College Atlanta Technical College
University Jamie Payton Cammy Wayne
Sharon Martinez Gadsten State Community College William Rainey Harper College
Brown Mackie College Ann Price Lynn Whiddon
Michelle Masingill Blue Ridge Community and Central Georgia Technical College
North Idaho College Technical College Michele Wilkens
Carole Maske Barbara Rice Minnesota State University
Southwestern Community College Gateway Community and Tomeika Williams
Drew McCabe Technical College Rasmussen College
Brown Mackie College Patricia Scales Jack Wu
Linda McCarley Brookstone College Chemeketa Community College
Bevill State Community College Tracy Schmeltzer Jessica York
Dawn McKinley Wayne Community College National College
Harper College Karen Spray
Lori Meseke Northeast Community College
Vandalia Community Schools Marie Stewart
Joseph Malino Nicassio Laurel Technical Institute
Westmoreland County Community Juanita Sweet
College Cape Cod Community College

In addition, the authors would like to thank the following content providers and verifiers for the 2017 edition:
Bernie Hill, Spokane Falls Community College, retired instructor, for preparing the Excel templates and for verifying
the text and all the elements on the Web site and verification of CengageNOWv2, CLGL, and all end-of-chapter.
Lisa Swallow, Program Director/Associate Professor Missoula College, University of Montana Business and Account-
ing Technology, for aid in end-of-chapter verification, supplemental items, and CengageNOWv2 verification.
Richard Lindgren, Emeritus Professor of Business, Graceland University, for creation and verification of the Mastery
Problems in CengageNOWv2 and the Payroll Project using Online General Ledger.
Anna Mekhanova, Project Manager Competentum, for creation and verification of Payroll Project using Cengage
Learning General Ledger.
 ABOUT THE AUTHORS

Bernard J. Bieg
fter receiving his Master’s in Busi-
Courtesy of Steve Bacher, Bucks County Community College

A ness Administration from the Uni-

versity of Notre Dame and passing
the Certified Public Accountants’ exam in
the early 1970s, Bernard Bieg turned his
attention toward a career in teaching. He
has been a professor at Bucks County
Community College for more than 30
years. During that time, he has taught the
whole spectrum of accounting offerings,
including payroll accounting. He has main-
tained strong connections with today’s
business world by serving as an internal
auditor for a local nonprofit organization.
His association with this textbook began
in 1977 as a co-author with one of the
originators of the book, Bill Keeling.

Judith A. Toland
udith Toland received her Master’s

J Degree in Education from Temple

University in 2002, her Bachelor’s
Courtesy of Steve Bacher, Bucks County Community College

Degree in Business Administration—

Accounting from Bloomsburg University
in 1981, and her Associate’s Degree from
Bucks County Community College in
Business Administration in 1979. Judy has
taught Accounting courses at BCCC since
1989 and is currently a professor in the
Business Studies Department. Judy earned
the prestigious Certified Payroll Professio-
nal (CPP) designation in 2011.

xv
 CONTENTS

AS WE GO TO PRESS ..................................................................................... iii

PREFACE .................................................................................................... iv
ACKNOWLEDGMENTS .................................................................................. xiii
ABOUT THE AUTHORS ................................................................................... xv

1 The Need for Payroll and Personnel Records ................................... 1-1

The Payroll Profession .......................................................................... 1-2
Fair Labor Standards Act ..................................................................... 1-3
Federal Insurance Contributions Act .................................................... 1-3
Income Tax Withholding Laws ............................................................ 1-4
Unemployment Tax Acts ...................................................................... 1-4
Recordkeeping Requirements ............................................................... 1-4
Fair Employment Laws......................................................................... 1-4
Other Federal Laws Affecting the Need for Payroll
and Personnel Records.......................................................................... 1-7
Other State Laws Affecting the Need for Payroll and
Personnel Records .............................................................................. 1-12
Human Resources and Payroll Accounting Systems ........................... 1-12
Human Resources System................................................................... 1-13
Recordkeeping System ........................................................................ 1-20
Payroll Accounting System ................................................................. 1-20
Questions and Problems ..................................................................... 1-25

2 Computing Wages and Salaries ....................................................... 2-1

The Fair Labor Standards Act .............................................................. 2-1
Determining Employee’s Work Time.................................................. 2-14
Records Used for Timekeeping ........................................................... 2-18
Methods of Computing Wages and Salaries ....................................... 2-20
Questions and Problems ..................................................................... 2-31

3 Social Security Taxes ....................................................................... 3-1

Coverage Under FICA .......................................................................... 3-1
A Self-Employed Person...................................................................... 3-12

xvi
Payroll Accounting 2017 CONTENTS xvii

Employer Identification Number ........................................................ 3-14

Employee’s Application for Social Security Card (Form SS-5)............ 3-14
Returns Required for Social Security Purposes ................................... 3-16
Preparing Form 941 (Employer’s Quarterly Federal Tax Return) ...... 3-21
Failure-to-Comply Penalties................................................................ 3-27
Questions and Problems ..................................................................... 3-32

4 Income Tax Withholding ................................................................. 4-1

Coverage Under Federal Income Tax Withholding Laws ..................... 4-1
Tax-Deferred Retirement Accounts ...................................................... 4-8
Withholding Allowances....................................................................... 4-9
Federal Income Tax Withholding ....................................................... 4-15
Other Methods of Withholding .......................................................... 4-17
Supplemental Wage Payments ............................................................ 4-18
Wage and Tax Statements .................................................................. 4-21
Returns Employers Must Complete .................................................... 4-27
Information Returns ........................................................................... 4-28
Independent Contractor Payments...................................................... 4-28
Backup Withholding........................................................................... 4-29
Electronic Filing Form W-2 and Information Returns ........................ 4-30
Withholding State Income Tax ........................................................... 4-30
Questions and Problems ..................................................................... 4-36

5 Unemployment Compensation Taxes............................................... 5-1

Coverage Under FUTA and SUTA........................................................ 5-2
Unemployment Compensation Taxes and Credits................................ 5-8
Unemployment Compensation Reports Required
of the Employer .................................................................................. 5-18
Questions and Problems ..................................................................... 5-30

6 Analyzing and Journalizing Payroll.................................................. 6-1

The Payroll Register ............................................................................. 6-1
The Employee’s Earnings Record ......................................................... 6-4
Recording the Gross Payroll and Withholdings.................................... 6-6
Methods of Paying Wages and Salaries .............................................. 6-12
Recording Payroll Taxes..................................................................... 6-16
Recording Workers’ Compensation Insurance Expense ..................... 6-20
Recording the Deposit or Payment of Payroll Taxes .......................... 6-21
Recording End-of-Period Adjustments................................................ 6-22
Summary of Accounts Used in Recording Payroll Transactions ......... 6-23
Illustrative Case .................................................................................. 6-24
Questions and Problems ..................................................................... 6-33
xviii CONTENTS Payroll Accounting 2017

7 Payroll Project ................................................................................ 7-1

Books of Account and Payroll Records ................................................ 7-2
General Information ............................................................................. 7-3
Start of Payroll Project.......................................................................... 7-6
Start of Short Version of Payroll Project
(Continuation of Payroll Project)........................................................ 7-16
Questions on the Payroll Project......................................................... 7-22

APPENDIX A: Payroll Project Using Online

General Ledger (CLGL) .......................................... A-1
Payroll Project ................................................................. A-1
Payroll Project (Short Version) ...................................... A-20
Optional Activities......................................................... A-32
Student Project Audit Tests............................................ A-35
TAX TABLE A: TABLES FOR PERCENTAGE METHOD
OF INCOME TAX WITHHOLDING .......................................................................................... T-1
TAX TABLE B: WAGE BRACKET METHOD
TABLES FOR INCOME TAX WITHHOLDING........................................................................ T-5
CHECK FIGURES.......................................................................................................................... CF-1
GLOSSARY....................................................................................................................................... G-1
INDEX ................................................................................................................................................. I-1

Online Web Appendices (cengagebrain.com)

Controlling Costs: Payroll, Benefits, and Taxes........................ CC-1

APPENDIX B: Excel Template Instructions for the

Glo-Brite Payroll Project
(Using Excel 2010, 2013, or 2016)....................... B-1
Getting to Know Excel .................................................... B-1

APPENDIX C: Social Security Benefits......................................... C-1

What Factors Are Used to Determine Social
Security Benefits? ............................................................. C-1
What Benefits Are Provided by Social Security? .............. C-2
What Are Reduced Benefits?............................................ C-4
How Does Working After Retirement Affect Social
Security Benefits? ............................................................. C-5
How Do You Apply for Social Security Benefits? ............ C-6
What Is Medicare?........................................................... C-7

APPENDIX D: Unemployment Benefits ...................................... D-1

Unemployment Compensation Benefits ........................... D-1
The Need for Payroll and CHAPTER 1
Personnel Records
LEARNING OBJECTIVES

C
an’t wait to get started? Let’s take our
After studying this chapter, you should be able to:
time and get an overview of the entire
1 Identify the various laws that affect employers in their
payroll process.
payroll operations.
It’s not easy being an employer. Many legal
2 Examine the recordkeeping requirements of these laws.
do’s and don’ts must be followed before we even 3 Describe the employment procedures generally followed
begin to consider the costs of employing workers. in a Human Resources Department.
We need to have applications completed, 4 Recognize the various personnel records used by busi-
conduct interviews, check references, and nesses and know the type of information shown on each
form.
examine credit reports. How far can we go in
5 Identify the payroll register and the employee’s earnings
checking on the background of an individual record.
applicant? What records should we keep on
each employee? Where do we show the calcula-
tions that must be completed in order to give
each employee a paycheck?
Get ready to begin the process of under-
standing payroll operations.

No matter the size of the company, the profitability, the product or service being
sold, or the type of organization, employees have to be paid. This task has
become more difficult as numerous regulations have been enacted. Recent legisla-
tion has only added to the administrative burden, and future legislation will con-
tinue this trend. The payroll person is no longer the employee stuck in the corner
who only appears on payday to distribute paychecks. The job responsibilities
have multiplied and now require persons with advanced knowledge in the area of
payroll to handle the position. In many cases, the payroll specialist has been on
the leading edge of change and automation.
Payroll professionals are responsible for processing over 4 billion pay
statements each year to over 100 million people in the workforce of the United
States. The processing of payrolls allows no margin for error. Employees,
employers, and government agencies monitor the work performed by payroll
professionals. A payroll accounting system is the only operation in a business that
is almost completely governed by various federal, state, and local laws and regu-
lations. Rules establish who is an employee, what is time worked, when overtime
is to be paid, what deductions are made, when to pay an employee, what benefits
have to be provided, and when taxes are paid. Lack of compliance with these
laws and regulations can result in both fines and back-pay awards.
1-1
1-2 CHAPTER 1 • The Need for Payroll and Personnel Records Payroll Accounting 2017

The payroll professional has risen in the ranks of the accounting profession
and now demands salaries commensurate with his or her peers. The confiden-
tiality of the payroll information from each employee’s pay rate to the gar-
nishments imposed on some employees has tightened the link to the upper
management teams. The confidence and trust that must be placed in pay-
roll professionals have made them an integral part of the “inner circle.”
This chapter briefly examines the various laws that affect employers in their
payroll operations and the payroll and personnel records that they use to meet
the requirements of the laws. First, however, let’s take a brief look at payroll
accounting as a profession.

The Payroll Profession

A 2016 payroll survey of large employers conducted by Robert Half Associates
revealed a range of salaries for payroll managers of $61,000–$95,500 and for
payroll administrators of $44,500–$60,500.
Typically, an entry-level payroll clerk collects, reviews, approves, and records
time records. The clerk also updates attendance records, including vacation, sick,
and personal days. Once a payroll is processed, the clerk reviews the information
to ensure the accuracy of each employee’s pay statement. Job responsibilities will
include entering the following information into the payroll system:
1. Time-worked data.
2. Pay rate changes.
3. Tax rate changes.
4. Employee-authorized payroll deductions.
5. New employee information.
6. Marital and employee allowance changes.
Providing information to the Finance Department concerning the amounts to
be paid for taxes, health insurance premiums, retirement plans, etc., may also be
part of the evolving duties of the advancing payroll professional. One of the final
stages involves the completion of payroll tax returns, employee information returns,
federal and state census surveys, and fringe benefit and welfare plan returns.
Payroll professionals must keep abreast of the changes in their field so that
they can remain technically proficient. This need has been met by an associa-
tion of payroll practitioners—the American Payroll Association (APA). Mem-
bership in the association is open to anyone interested in or engaged in the
support of payroll accounting. The APA offers professional training seminars
and various publications to its members. Each year, the APA administers
examinations for the payroll accountant and awards certificates to those who
pass the exams, Fundamental Payroll Certification (to demonstrate a baseline
of payroll competency) and Payroll Professional Certification (for the experi-
enced professional to demonstrate the full-range of payroll competency). This
testing and certification process has helped the payroll profession to gain rec-
ognition in the business community. The APA has also established guidelines
for the conduct of the payroll professional. This “Code of Ethics,” shown in
Figure 1.1, sets the direction for the profession.1
One of a number of publications designed to provide current information to
the practitioner is published by the Research Institute of America, Inc. This
biweekly publication is entitled Payroll Guide, and it is a comprehensive review
of changes in regulations affecting payroll reporting.2

1 For more information on the organization, write to American Payroll Association, 660 North Main Ave-
nue, Suite 100, San Antonio, TX 78205-1217; Tel: 210-224-6406; [email protected].
2 Payroll Guide is published by Thomson Reuters, 121 River Street, Hoboken, NJ 07030; Tel: 1-800-431-9025.
Payroll Accounting 2017 CHAPTER 1 • The Need for Payroll and Personnel Records 1-3

FIGURE 1.1
APA Code of Ethics

1. To be mindful of the personal aspect of the payroll relationship between employer and employee, and to
ensure that harmony is maintained through constant concern for the Payroll Professional’s fellow employees.
2. To strive for perfect compliance, accuracy, and timeliness of all payroll activities.
3. To keep abreast of the state of the payroll art with regard to developments in payroll technologies.
4. To be current with legislative developments and actions on the part of regulatory bodies, insofar as they
affect payroll.
5. To maintain the absolute confidentiality of the payroll within the procedures of the employer.
6. To refrain from using Association activities for one’s personal self-interest or financial gain.
7. To take as one’s commitment the enhancement of one’s professional abilities through the resources of the
American Payroll Association.
8. To support one’s fellow Payroll Professionals, both within and outside one’s organization.

Source: For more information on the organization, contact the American Payroll Association, 660 North Main
Avenue, Suite 100, San Antonio, TX 78205-1217; Tel: 210-224-6406; [email protected].

Fair Labor Standards Act

The Fair Labor Standards Act (FLSA), referred to as the Federal Wage and Hour LO 1
Law, is covered in Chapter 2. The outline of the law deals with: Identify the various laws that
• Minimum wage ($7.25 per hour) and overtime pay requirements. affect employers in their payroll
operations.
In addition, equal pay for equal work, employment of child labor, public
service contracts, and wage garnishment.
• Coverage of employers engaged in interstate commerce or in production of
goods and services for interstate commerce.
• Maintaining records that explain the basis of wage differentials paid to
employees of opposite sex for equal work. ON THE JOB
• Displaying a poster (from the regional office of the Wage and Hour division)
Up until July 24, 2009, the
informing employees of the provisions of the law. minimum wage was $6.55 per
• States’ Minimum Wage and Maximum Hour Laws that also establish hour.
minimum wage rates for covered employees. Where both federal and
state laws cover the same employee, the higher of two rates prevails
(e.g., Rhode Island—$9.60 per hour).
• The State’s wage orders that also can affect pay periods, pay for call-in and ON THE NET
waiting times, rest and meal periods, absences, meals and lodging,
uniforms, etc. http://www.dol.gov/whd/
minwage/america.htm This
Web site contains the
minimum wage laws by state
Federal Insurance Contributions Act in map and text form.

Chapter 3 covers FICA (social security) in detail; however, the basic provisions of
the act deal with:
• Tax on employees (set percent of their gross wages) and employers for the
Federal Old-Age and Survivors’ Trust Fund and the Federal Disability
Insurance Trust Fund.
• Separate tax on employees and employers to finance the Health Insurance
Plan—Medicare.
• Tax on net earnings of the self-employed individual (Self-Employment
Contributions Act—SECA).
• Making payments to persons who are entitled to benefits under these social
security taxes.
 1-4 CHAPTER 1 • The Need for Payroll and Personnel Records Payroll Accounting 2017

Income Tax Withholding Laws

ON THE NET Chapter 4 covers income tax withholding, but basically:
http://www.payroll-taxes.com/ • Income tax is levied on the earnings of most employees and is deducted from
Premiere Payroll Tax Research
their gross pay.
Library. This site contains
• Income taxes can be imposed by federal, state, and local governments.
addresses, phone numbers,
form numbers (with • Federal Income Tax (FIT) employs a percentage formula used by each
explanations), and filing dates employer to withhold a specified amount from each wage payment.
for federal and state taxing • State tax rates vary from state to state.
authorities.

Unemployment Tax Acts

Chapter 5 covers unemployment taxes with a detailed discussion of:
• Tax levied on employers (Federal Unemployment Tax Act—FUTA) that is
used to pay state and federal administrative expenses of the unemployment
program.
• A credit granted against most of the FUTA tax if the employer pays a state
unemployment tax. A smaller credit is granted to states that have not paid
back borrowings from the federal government which were used to pay the
cost of benefits to their eligible unemployed workers.
• State unemployment taxes (SUTA) on employers imposed by all states. These
taxes are used to pay unemployment benefits.
• Standards set by the Social Security Act that result in a high degree of
uniformity in the requirements of state unemployment laws.
• Employers’ need to be aware of the SUTA laws in the states where they operate.

Recordkeeping Requirements
LO 2 Although the laws do impose recordkeeping requirements on employers, no spe-
Examine the recordkeeping
cific form of record is mandated. Figure 1.2 lists the specific information needed
requirements of these laws. and the retention time periods required.

Fair Employment Laws

Federal and state legislations have been enacted to enforce fair employment practices.
Many of these laws deal with discrimination on the basis of age, race, color, religion,
gender, or national origin.

Civil Rights Act of 1964

ON THE NET Title VII of the Civil Rights Act of 1964, entitled “Equal Employment Oppor-
http://www.eeoc.gov/ This
tunity,” provides for several fair employment practices. The act, as amended, for-
EEOC homepage overviews bids employers to discriminate in hiring, firing, promoting, compensating, or in
guidelines and services of the any other condition of employment on the basis of race, color, religion, gender,
Equal Employment or national origin. Guidelines, established by the Equal Employment Opportunity
Opportunity Commission Commission (EEOC), also include physical characteristics in the definition of
(EEOC). national origin discrimination. For example, unnecessary height or weight
requirements could exclude some individuals on the basis of their national origin.
The EEOC has also declared that sexual harassment violates the Civil Rights Act.
Unwelcome sexual advances, requests for sexual favors, and other verbal or
physical conduct of a sexual nature can constitute sexual harassment.
Payroll Accounting 2017 CHAPTER 1 • The Need for Payroll and Personnel Records 1-5

FIGURE 1.2
Summary of Information Required by Major Federal Payroll Laws

Fair Labor Social Income Tax Unemployment

Item Standards Act Security Withholding Tax
Name Yes Yes Yes Yes
Address Yes Yes Yes Yes
Gender Yes .... .... ....
EMPLOYEE DATA

Date of birth Yes .... .... ....

Social Securityy Number Yes Yes Yes Yes
Withholding allowances claimed .... .... Yes ....
Occupation Yes Yes Yes Yes
Period employed .... Yes Yes Yes
State where services rendered .... Yes .... Yes
Beginning and ending dates of
employee’s employment .... Yes Yes ....
Day and time of day when workweek
begins Yes .... .... ....
Regular hourly rate of pay Yes .... .... ....
Basis of wage payments; e.g.,
EMPLOYMENT DATA

$9.25 per hour; $74.00 per day Yes .... .... ....
Hours worked each day Yes .... .... ....
Hours worked each week Yes .... .... ....
Daily or weekly straight-time pay,
exclusive of overtime pay Yes .... .... ....
Amount and nature of exempt pay Yes .... .... ....
Weekly overtime pay Yes .... .... ....
Total additions to or deductions from wages Yes .... .... ....
Total remuneration for payroll period Yes Yes Yes ....
Total remuneration for calendar year .... Yes .... Yes
Date of payment Yes Yes Yes Yes
Payroll period Yes Yes Yes Yes
Employee’s wages subject to tax for
payroll period .... Yes Yes ....
Employee’s wages subject to tax for
calendar year .... Yes .... Yes
TAX DATA

Taxable remuneration—if different from

total remuneration, reason for difference .... Yes Yes Yes
Tax deductions from employee’s wages .... Yes Yes Yes
Date tax collected if other than date of
payment .... Yes Yes ....
Tax paid by employer but not deducted
from employee’s wages .... Yes Yes Yes
Specific form of records No No No No
GEN’L

Number of years records must be kept 2–3 4* 4* 4*

*Four years after the due date of the payment of the tax to which the records relate.
1-6 CHAPTER 1 • The Need for Payroll and Personnel Records Payroll Accounting 2017

The EEOC prohibits unions from excluding or segregating their members on

ON THE JOB these bases, and employment agencies may not refer or refuse to refer applicants
for employment on the basis of race, color, religion, gender, or national origin.
Title VII requires employers to This act covers all employers who engage in an industry “affecting commerce’’
reasonably accommodate and who employ 15 or more workers for each working day in each of 20 or more
workers’ religious-based weeks in the current or preceding calendar year. Employers specifically excluded
requests without causing an from coverage of the fair employment practices include the U.S. government (state
undue hardship to others. and local governments are covered), a corporation wholly owned by the United
States, Indian tribes, private membership clubs (other than labor unions) exempt
from federal income tax, and religious societies in the employment of members of a
particular religion to work on the societies’ religious activities. Although the U.S.
government is classified as an exempt employer, the act states that the policy of the
U.S. government provides equal employment opportunities without discrimination
and that the president should use his existing authority to implement this policy.
Title VII does not protect an employee from arbitrary treatment or dismissal.
As long as the employer applies these policies in a nondiscriminatory manner,
Title VII requirements have not been violated.

Over the Line

Yellow Transportation has a policy that new employees can be fired if they are
late for work during their first 30 days of employment. A non-white employee
who was late twice during this period was fired. He then sued the company for
racial bias, stating that long-term white employees were not held to the same
standard. The court rejected his claim and stated that in order to prove bias the
comparison had to be made with newly hired white employees. This ruling con-
firms the right of a company to set stricter rules during an initial training period.3

To accomplish the purpose of eliminating discrimination, the EEOC tries to

obtain voluntary compliance with the law before filing a court action for an
injunction. It can institute court proceedings for an injunction if it believes that
any person or group of persons is not complying with the law. Where a state or
local law forbids discriminatory practices, relief must first be sought under the
state or local law before a complaint is filed with the Commission. In most states,
a special commission or the state Department of Labor administers the laws and
may authorize cease-and-desist orders that are enforceable in the courts.
The Civil Rights Act of 1991 grants compensatory and punitive damages in
cases where the discrimination is intentional. It also provides for the repayment
of attorney fees and the possibility of a jury trial.

Executive Orders
Employers not subject to the Title VII coverage discussed above may come within
the scope of the Civil Rights Act by reason of a contract or a subcontract involv-
ing federal funds. In a series of executive orders, the federal government has
banned, in employment on government contracts, discrimination based on race,
ON THE JOB color, religion, gender, or national origin.

Court rulings have updated Age Discrimination in Employment Act

the regulations to state that
favoring an older individual The Age Discrimination in Employment Act of 1967 (ADEA) prohibits employers,
over a younger individual employment agencies, and labor unions from discriminating on the basis of age in
because of age is not unlawful their employment practices. The act covers employers engaged in an industry affecting
discrimination under the interstate commerce (who employ 20 or more workers), employment agencies, and
ADEA. labor unions. The act also covers federal, state, and local government employees,
other than elected officials and certain aides not covered by civil service. The ADEA
3 HR Specialist
Specialist, March 2012, p. 3.
Another random document with
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Monogonopora, in which a single orifice serves for both male and
female organs, may be taken the common garden snail (Helix
aspersa), the accompanying figure of which is drawn from two
specimens found in the act of union (Fig. 53).
Fig. 53.—Genitalia of Helix aspersa Müller,
drawn from two individuals in the act of
union, from a dissection by F. B. Stead.
 A.G, albumen gland.
C, coecum.
Cr, crop.
D.S, dart sac.
E, eye (retracted).
Fl, flagellum.
H.D, hermaphrodite duct.
H.DF, ditto, female portion.
H.DM, ditto, male portion.
H.G, hermaphrodite gland.
L, liver.
M.G, M.G, mucous glands.
Ov, oviduct.
P.S, penis sac.
R.M, retractor muscle of penis.
Sp, spermatheca.
V, vagina.
V.D, vas deferens.

Beginning from the inside and proceeding outwards we have

firstly the hermaphrodite gland or ovo-testis (h.g.), a yellowish white
mass of irregular shape, embedded in the liver (l.) and forming part
of its spiral but not reaching quite to the apex. Within this gland are
developed the ova and spermatozoa. The former are rather large
round cells, produced within the outer wall of the gland, while the
spermatozoa, which are produced in the more central part, are
thread-like bodies, generally aggregated in small bundles. From the
hermaphrodite gland the ova and spermatozoa pass through the
upper part of the hermaphrodite duct (h.d.), which is always more or
less convoluted. Below the convoluted portion, the duct opens into
the albumen gland (a.g.), a large linguiform mass of tissue which
becomes dilated at the time of pairing, and secretes a thick viscid
fluid which probably serves to envelop the ova. Up to this point both
the male and female elements follow the same course, but on their
exit from the albumen gland they diverge. The hermaphrodite duct
becomes greatly enlarged, and is partially divided by a kind of
septum into a male and female portion. These run parallel to one
another, the larger or female portion (h.df.), through which the ova
pass (and which is sometimes termed the uterus) being dilated into a
number of puckered folds, while the smaller or male portion (h.dm.)
is comparatively narrow, and not dilated. At their anterior end, the
two portions of the duct separate completely from one another, the
female portion being then termed the oviduct (ov.) and the male
portion the vas deferens (v.d.).
Following first the oviduct, we find that it soon widens into the
vagina (v.), which is furnished with a pair of mucous glands (m.g.),
one on each side. These are much branched, and resemble little
bunches of whitish seaweed. A little above the mucous glands a long
tube diverges from the vagina, which is furnished with a produced
coecum (c.) and a pouch, the spermatheca (sp.) at the extreme end.
In this pouch, and in the duct leading to it, is stored the
spermatophore received in union with another snail. Just below the
mucous glands the vagina is joined by the dart sac (d.s.), which is
more fully described below. Finally, at its lower end the vagina unites
with the penis sac at a point just posterior to the common orifice.
Returning now to the male organs, we find that the vas deferens
is the continuation of the male portion of the hermaphrodite duct,
after its final separation from the female portion. It passes under the
retractor muscle of the upper right tentacle, which has been cut away
in the specimen figured, to dissect it out. Just before the vas
deferens widens into the penis sac, it branches off into a long and
tapering tube, the flagellum, in which the spermatozoa are stored
and become massed together in the long packet known as the
spermatophore. The penis sac (p.s.) is the continuation of the vas
deferens beyond the point at which the flagellum diverges. It joins
the vagina at its extreme anterior end, uniting with it to form the
common genital aperture, which cannot be exactly represented in
the figure. The penis itself lies in the interior of the penis sac, and is
a rather long muscular tube which is protruded during union, but at
other times remains retracted within the sac.
In the Helicidae generally, the form of the generative organs
varies with each separate species, sometimes merely as regards the
size of the different parts, at others in the direction of greater
simplicity or complication. The mucous glands may be absent, and
the flagellum greatly reduced in size, or absent altogether.
 The Dart Sac.—A remarkable part of the reproductive system in
many of the true Helicidae is the so-called dart, Liebespfeil, or telum
veneris. It consists of ‘a straight, or curved, sometimes slightly
twisted tubular shaft of carbonate of lime, tapering to a fine point
above, and enlarging gradually, more often somewhat abruptly, to
the base.’ The sides of the shaft are sometimes furnished with two or
more blades; these are apparently not for cutting purposes, but
simply to brace the stem. The dart is contained in a dart sac, which
is attached as a sort of pocket to the vagina, at no great distance
from its orifice. There are four different forms of sac. It may be single
or double, and each of these divisions may be bilobed, each lobe
containing one dart at a time. In Helix aspersa the dart is about 5/16
in. in length, and ⅛ in. in breadth at its base (see Fig. 54).
It appears most probable that the dart is employed as an adjunct
to the sexual act. Besides the fact of the position of the dart sac
anatomically, we find that the darts are extruded and become
embedded in the flesh just before or during the act of copulation. It
may be regarded, then, as an organ whose punctures induce
excitement preparatory to sexual union. It only occurs in well-grown
specimens. When once it begins to form, it grows very rapidly,
perhaps not more than a week being required for its entire formation.

Fig. 54.—Darts of British land snails: A,

Hyalinia excavata Bean; B, Helix
hortensis Müll.; C, Helix aspersa
Müll. (After Ashford.)
 The dart is almost confined to Helicidae, a certain number of
exceptions being known which border on Helix. Hyalinia nitida and
excavata are the only British species, not Helices, which are known
to possess it. It has not been noticed to occur in the slugs, except in
the N. American genus Tebennophorus. About one-third of the
British Helices are destitute of the dart.[260] H. rufescens possesses
a double bilobed sac, but only two darts, which lie in the lower lobes.
It does not use the darts, and could not do so, from the relative sizes
of dart and sac; it has often been watched when uniting, but the use
of the darts has never been observed. From this it has been inferred
that the darts are degenerate weapons of defence, and that they
were in fact at one time much stronger organs and more often used.
[261] This theory, however, does not seem consistent with the whole
circumstances of the occurrence, position, and present use of the
darts.
Hermaphrodite Mollusca.—(b) Digonopora.—As an example of
the Digonopora or hermaphrodite Mollusca with separate generative
apertures for the male and female organs, we may take the common
Limnaea stagnalis (Fig. 55). It will be seen from the figure that the
relative positions of the hermaphrodite gland and duct, and of the
albumen gland, are the same as in Helix. When the oviduct parts
company from the vas deferens, it becomes furnished with several
accessory glands, one of which (Gl.E.) probably serves as a
reservoir for the ova, and answers more or less to a uterus. The tube
leading to the spermatheca is short, and there is no divergent
caecum. The female orifice lies near to the external opening of the
branchial cavity. The vas deferens, which is very long, is furnished
with a large prostate gland. The penis sac is greatly dilated, and
there is no flagellum. The male orifice is behind the right tentacle,
slightly in advance of the female orifice (compare Fig. 102).
Fig. 55.—Genitalia of Limnaea stagnalis
L. (from a dissection by F. B. Stead),
× 2.
 A.G, albumen gland.
Ac.G, accessory gland.
F.O, female orifice.
Gl.E, glandular enlargement.
H.D, hermaphrodite duct.
H.G, hermaphrodite gland.
Li, liver.
M.O, male orifice.
P, penis sac.
Pr, prostate.
R.M, retractor muscle of penis.
Sp, spermatheca.
V.D, vas deferens.]

Most of the Opisthobranchiata, but not all, have separate sexual

orifices. Numerous variations from the type just described will be
found to occur, particularly in the direction of the development of
accessory glands, which are sometimes very large, and whose
precise purpose has in many cases not been satisfactorily
determined.
Pelecypoda.—In the dioecious Pelecypoda, which form the great
majority, the reproductive system is simple, and closely parallel in
both sexes. It consists of a pair of gonads, which are either ovaries
or testes, and a pair of oviducts or sperm-ducts which lead to a
genital aperture. The gonads are usually placed symmetrically at the
sides or base of the visceral mass. The oviduct is short, and the
genital aperture is usually within the branchial chamber, thus
securing the fertilisation of the ova by the spermatozoa, which are
carried into the branchial chamber with the water which passes
through the afferent siphon.
Hermaphrodite Pelecypoda are rare, the sexes being usually
separate. The following are assured instances: Pecten glaber, P.
jacobaeus, P. maximus, Ostrea edulis, Cardium norvegicum,
Pisidium pusillum, Cyclas cornea, Pandora rostrata, Aspergillum
dichotomum, and perhaps Clavagella. The greater number of these
have only a single genital gland (gonad) on each side, with a single
efferent duct from each, but part of the gland is male and part
female, e.g. in the Pectens above mentioned. Pandora and
Aspergillum have two distinct glands, respectively male and female,
on each side, each of the two glands possessing its separate duct,
and the two ducts from each side eventually opening near one
another. It appears probable that the Septibranchiata (Cuspidaria,
Poromya, Lyonsiella, etc.) must also be added to the number of
hermaphrodite Pelecypoda which have separate male and female
glands.
It is worthy of remark that all the hermaphrodite Pelecypoda
belong to forms decidedly specialised, while forms distinctly
primitive, such as Nucula, Solenomya, Arca, and Trigonia are all
dioecious. In Gasteropoda similarly, the least specialised forms (the
Amphineura, with the exception of the Neomeniidae, and the
Rhipidoglossa) are dioecious. It is possible therefore that in the
ancestors of the Mollusca the separation of the sexes had already
become the normal type of things, and that hermaphroditism in the
group is, to a certain extent, a sign or accompaniment of
specialisation.[262]
Development of Fresh-water Bivalves.—The vast majority of
fresh-water bivalves either pass the larval stage entirely within the
mother, and do not quit her except in a perfectly developed form
(Cyclas, Pisidium), or assume a mode of development in which free
larvae indeed occur, but are specially modified for adaptation to
special circumstances (Unio). Cyclas and Pisidium, and no doubt all
the kindred genera, preserve their ova in a sort of brood-pouch
within the gills, in which the ova pass the earlier stages of their
development. But, even so, the larva of these genera retains some
traces of its original free-swimming habits, for a rudimentary velum,
which is quite useless for its present form of development, has been
detected in Cyclas.
The larva of Dreissensia (see Fig. 47, A), so far as is at present
known, stands alone among fresh-water bivalves in being free-
swimming, and to this property has been attributed, no doubt with
perfect justice, the fact of the extraordinarily rapid spread of
Dreissensia over the continent of Europe (chap. xvi.). In expelling the
ova, the parent slightly opens the shells and then quickly closes
them, shooting out a small point of white slime, which is in fact a little
ball of eggs. The general course of development is precisely parallel
to that of marine Pelecypoda, greatly resembling, so far as form is
concerned, certain stages in the growth of the larvae of Modiolaria
and Cardium, as figured by Lovén.[263]
In June and July the larvae appear in large numbers on the
surface of the water, when in spite of their exceedingly small size,
they can be captured with a fine hand-net. They pass about eight
days on the surface, feeding apparently on minute floating algae.
During this time, the principal change they undergo is in the
formation of the foot, which first appears as a small prominence
midway between the mouth and anus, and gradually increases in
length and flexibility. When the larva sinks to the bottom, the velum
soon disappears entirely, the foot becomes exceedingly long and
narrow, while the shell is circular, strongly resembling a very young
Cyclas.
Larvae of Unionidae.—The early stages of the development of
Unio and Anodonta (so far as the species of North America, Europe,
and Asia are concerned) is of extreme interest, from the remarkable
fact that the young live for some time parasitically attached to certain
species of fresh-water fishes. In order to secure this attachment, the
larva, which is generally known as Glochidium, develops a long
filament which perhaps renders it aware of the neighbourhood of a
fish, and also a larval shell furnished with strong hooks by which it
fastens itself to the body of its unconscious host (Fig. 56). According
to some interesting observations made by Mr. O. H. Latter,[264] the
ova pass into the external gill of the mother, in which is secreted a
nutritive mucus on which they are sustained until they arrive at
maturity and a suitable opportunity occurs for their ‘being born.’ If
this opportunity is deferred, and the Glochidia mature, their so-called
‘byssus’ becomes developed, and by being entangled in the gill
filaments of the parent, prevents their escaping. It is interesting to
notice that, when the nutritive mucus of the parent is used up, it
becomes, as it were, the turn of the children to provide for
themselves a secondary mode of attachment.
 Fig. 56.—A, Glochidium immediately after it is hatched: ad,
adductor muscle; by, ‘byssus’ cord; s, sense organs; sh,
shell. B, Glochidium after it has been on the fish for some
weeks: a.ad, p.ad, anterior and posterior adductors; al,
alimentary canal; au.v, auditory vesicle; br, branchiae; f,
foot; mt, mantle. (Balfour.)
The mother Anodonta does not always retain the Glochidium until
fish are in her neighbourhood. Gentle stirring of the water caused
them to emit Glochidium in large masses, if the movement was not
so violent as to cause alarm. The long slimy masses of Glochidium
were observed to be drawn back again within the shell of the mother,
even after they had been ejected to a distance of 2 or 3 inches.
It is a mistake to assert that the young Glochidium can swim.
When they finally quit the mother, they sink to the bottom, and there
remain resting on their dorsal side, with the valves gaping upwards
and the so-called byssus streaming up into the water above them.
There they remain, until a convenient ‘host’ comes within reach, and
if no ‘host’ comes within a certain time, they perish. They are
evidently peculiarly sensitive to the presence of fish, but whether
they perceive them by smell or some other sense is unknown. “The
tail of a recently killed stickleback thrust into a watch-glass
containing Glochidium throws them all into the wildest agitation for a
few seconds; the valves are violently closed and again opened with
astonishing rapidity for 15–25 seconds, and then the animals appear
exhausted and lie placid with widely gaping shells—unless they
chance to have closed upon any object in the water (e.g. another
Glochidium), in which case the valves remain firmly closed.”
In about four weeks after the Glochidium has quitted its host, and
the permanent shell has made its appearance within the two valves
of the Glochidium, the projecting teeth of the latter press upon the
ventral edge of the permanent shell, at a point about half way in its
lengthward measurement, retarding the growth of the shell at that
particular point, and indenting its otherwise uninterrupted curve with
an irregular notch or dent. As growth proceeds, this dent becomes
less and less perceptible on the ventral margin of the shell itself, but
its effects may be detected, in well-preserved specimens, by the
wavy turn in the lines of growth, especially near the umbones of the
young shell.
Mr. Latter found that all species of fish with which he
experimented had a strong dislike to Glochidium as an article of
food. Sometimes a fish would taste it “just to try,” but invariably spit it
out again in a very decided manner. The cause of unpleasantness
seemed not to be the irritation produced in the mouth of the fish by
the attempt of the Glochidium to attach itself, but was more probably
due to what the fish considered a nasty taste or odour in the object
of his attentions.

The following works will be found useful for further study of this
portion of the subject:—
F. M. Balfour, Comparative Embryology, vol. i. pp. 186–241.
F. Blochmann, Ueber die Entwickelung von Neritina fluviatilis Müll.:
Zeit. wiss. Zool. xxxvi. (1881), pp. 125–174.
L. Boutan, Recherches sur l’anatomie et le développement de la
Fissurelle: Arch. Zool. exp. gén. (2) iii. suppl. (1885), 173 pp.
W. K. Brooks, The development of the Squid (Loligo Pealii Les.):
Anniv. Mem. Bost. Soc. Nat. Hist. 1880.
„ „ The development of the oyster: Studies Biol. Lab.
Johns Hopk. Univ. i. (1880), 80 pp.
 R. von Erlanger, Zur Entwickelung von Paludina vivipara: Morph.
Jahrb. xvii. (1891), pp. 337–379, 636–680.
„ „ Zur Entwickelung von Bythinia tentaculata: Mitth. Zool.
Stat. Neap, x. (1892), pp. 376–406.
H. Fol, Sur le développement des Ptéropodes: Arch. Zool. exp.
gén. iv. (1875), pp. 1–214.
„ Etudes sur le développement des Mollusques.
Hétéropodes: ibid v. (1876), pp. 105–158.
„ Etudes sur le développement des Gastéropodes pulmonés:
ibid. viii. (1880), pp. 103–232.
H. Grenacher, Zur Entwickelungsgeschichte der Cephalopoden:
Zeit. wiss. Zool. xxiv. (1874), pp. 419–498.
B. Hatschek, Ueber Entwickelungsgeschichte von Teredo: Arb.
Zool. Inst. Univ. Wien, iii. (1881), pp. 1–44.
R. Horst, On the development of the European oyster: Quart.
Journ. Micr. Sc. xxii. (1882), pp. 339–346.
E. Korschelt and K. Heider, Lehrbuch der vergleichenden
Entwickelungsgeschichte der wirbellosen Thiere, Heft iii. (1893), pp.
909–1177 (the work is in process of translation into English).
A. Kowalewsky, Embryogénie du Chiton polii avec quelques
remarques sur le développement des autres Chitons: Ann. Mus. Hist.
Nat. Mars. Zool. i. (1883), v.
E. Ray Lankester, Contributions to the developmental history of
the Mollusca: Phil. Trans. Roy. Soc. vol. 165 (1875), pp. 1–31.
„ „ Observations on the development of the pond-snail
(Lymnaeus stagnalis), and on the early stages of other Mollusca:
Quart. Journ. Micr. Sc. xiv. (1874), pp. 365–391.
„ „ Observations on the development of the Cephalopoda:
ibid. xv. (1875), pp. 37–47.
W. Patten, The embryology of Patella: Arb. Zool. Inst. Univ. Wien,
vi. (1886), pp. 149–174.
M. Salensky, Études sur le développement du Vermet: Arch. Biol.
vi. (1885), pp. 655–759.
L. Vialleton, Recherches sur les premières phases du
développement de la Seiche (Sepia officinalis): Ann. Sc. Nat. Zool. (7)
vi. (1888), pp. 165–280.
 S. Watase, Observations on the development of Cephalopods:
Stud. Biol. Lab. Johns Hopk. Univ. iv. (1888), pp. 163–183.
„ „ Studies on Cephalopods: Journ. Morph. iv. (1891), pp.
247–294.
E. Ziegler, Die Entwickelung von Cyclas cornea Lam.: Zeit. wiss.
Zool. xli. (1885), pp. 525–569.
 CHAPTER VI
RESPIRATION AND CIRCULATION—THE MANTLE

The principle of respiration is the same in the Mollusca as in all

other animals. The blood is purified by being brought, in successive
instalments, into contact with pure air or pure water, the effect of
which is to expel the carbonic acid produced by animal combustion,
and to take up fresh supplies of oxygen. Whether the medium in
which a mollusc lives be water or air, the effect of the respiratory
action is practically the same.
Broadly speaking, Mollusca whose usual habitat is the water
‘breathe’ water, while those whose usual habitat is the land ‘breathe’
air. But this rule has its exceptions on both sides. The great majority
of the fresh-water Mollusca which are not provided with an
operculum (e.g. Limnaea, Physa, Planorbis), breathe air, in spite of
living in the water. They make periodic visits to the surface, and take
down a bubble of air, returning again for another when it is
exhausted. On the other hand many marine Mollusca which live
between tide-marks (e.g. Patella, Littorina, Purpura, many species of
Cerithium, Planaxis, and Nerita) are left out of the water, through the
bi-diurnal recess of the tide, for many hours together. Such species
invariably retain several drops of water in their branchiae, and, aided
by the moisture of the air, contrive to support life until the water
returns to them. Some species of Littorina (e.g. our own L. rudis and
many tropical species) live so near high-water mark that at neap-
tides it must frequently happen that they are untouched by the sea
for several weeks together, while they are frequently exposed to a
burning sun, which beats upon the rocks to which they cling. In this
case it appears that the respiratory organs will perform their
functions if they can manage to retain an extremely small amount of
moisture.[265]
The important part which the respiratory organs play in the
economy of the Mollusca may be judged from the fact that the
primary subdivision of the Cephalopoda into Dibranchiata and
Tetrabranchiata is based upon the number of branchiae they
possess. Further, the three great divisions of the Gasteropoda have
been named from the position or character of the breathing
apparatus, viz. Prosobranchiata, Opisthobranchiata and Pulmonata,
while the name Pelecypoda has hardly yet dispossessed
Lamellibranchiata, the more familiar name of the bivalves.
Respiration may be conducted by means of—(a) Branchiae or
Gills, (b) a Lung or Lung-cavity, (c) the outer skin.
In the Pelecypoda, Cephalopoda, Scaphopoda, and the great
majority of the Gasteropoda, respiration is by means of branchiae,
also known as ctenidia[266], when they represent the primitive
Molluscan gill and are not ‘secondary’ branchiae (pp. 156, 159).
In all non-operculate land and fresh-water Mollusca, in the
Auriculidae, and in one aberrant operculate (Amphibola), respiration
is conducted by means of a lung-cavity, or rarely by a true lung,
whence the name Pulmonata. The land operculates (Cyclophoridae,
Cyclostomatidae, Aciculidae, and Helicinidae) also breathe air, but
are not classified as Pulmonata, since other points in their
organisation relate them more closely to the marine
Prosobranchiata. Both methods of respiration are united in
Ampullaria, which breathes indifferently air through a long siphon
which it can elevate above the surface of the water, and water
through a branchia (see p. 158). Siphonaria (Fig. 57) is also
furnished with a lung-cavity as well as a branchia. Both these genera
may be regarded as in process of change from an aqueous to a
terrestrial life, and in Siphonaria the branchia is to a great extent
atrophied, since the animal is out of the water, on the average,
twenty-two hours out of the twenty-four. In the allied genus Gadinia,
where there is no trace of a branchia, but only a lung-cavity, and in
Cerithidea obtusa, which has a pulmonary organisation exactly
analogous to that of Cyclophorus,[267] this process may be regarded
as practically completed.
 Fig. 57.—A, Siphonaria gigas
Sowb., Panama, the
animal contracted in
spirit: gr, siphonal groove
on right side. B, Gadinia
peruviana, Sowb., Chili,
shell only: gr, mark of
siphonal groove to right
of head.
Respiration by means of the skin, without the development of any
special organ, is the simplest method of breathing which occurs in
the Mollusca. In certain cases, e.g. Elysia, Limapontia, and Cenia
among the Nudibranchs, and the parasitic Entoconcha and
Entocolax, none of which possess breathing organs of any kind, the
whole outer surface of the body appears to perform respiratory
functions. In others, the dorsal surface is covered with papillae of
varied size and number, which communicate with the heart by an
elaborate system of veins. This is the case with the greater number
of the Aeolididae (Fig. 58, compare Fig. 5, C), but it is curious that
when the animal is entirely deprived of these papillae, respiration
appears to be carried on without interruption through the skin.
 Fig. 58.—Aeolis despecta
Johnst., British coasts.
(After Alder and Hancock.)
In the development of a distinct breathing organ, it would seem as
if progress had been made along two definite lines, each resulting in
the exposure of a larger length of veins, i.e. of a larger amount of
blood, to the simultaneous operation of fresh air or fresh water.
Either (a) the skin itself may have developed, at more or less regular
intervals, elevations, or folds, which gradually took the form of
papillae, or else (b) an inward folding, or ‘invagination,’ of the skin, or
such a modification of the mantle-fold as is described below (p. 172)
may have taken place, resulting in the formation of a cavity more or
less surrounded by walls, within which the breathing organs were
ultimately developed. Sometimes a combination of both processes
seems to have occurred, and after a papilliform organ has been
produced, an extension or prolongation of the skin has taken place,
in order to afford a protection to it. Respiration by means of a lung-
cavity is certainly subsequent, in point of time, to respiration by
means of branchiae.

Fig. 59.—Chiton squamosus

L., Bermuda: A, anus;
Br, branchiae; M, mouth.

Fig. 60.—Fissurella virescens

Sowb., Panama, showing
position of the branchiae: Br,
branchiae: E, E, eyes; F, foot;
M, mantle; T, T, tentacles.
The branchiae seem to have been originally paired, and arranged
symmetrically on opposite sides of the body. It is not easy to decide
whether the multiple form of branchia which occurs in Chiton (Fig.
59), or the simple form as in Fissurella (Fig. 60), is the more
primitive. Some authorities hold that the multiple branchia has
gradually coalesced into the simple, others that the simple form has
grown, by serial repetition, into the multiple. There appears to be no
trace of any intermediate forms, and, as a matter of fact, the multiple
branchia is found only in the Amphineura, while one or rarely two
(never more) pairs of branchiae, occur, with various important
modifications, in the vast majority of the Mollusca.
Amphineura.—In Chiton the branchiae are external, forming a
long row of short plumes, placed symmetrically along each side of
the foot. The number of plumes, at the base of each of which lies an
osphradial patch, varies from about 70 to as few as 6 or 7. When the
plumes are few, they are confined to the posterior end, and thus
approximate to the form and position of the branchiae in the other
Amphineura. In Chaetoderma, the branchiae consist of two small
feather-shaped bodies, placed symmetrically on either side of the
anus, which opens into a sort of cloaca within which the branchiae
are situated. In Neomenia the branchiae are still further degraded,
consisting of a single bunch of filaments lying within the cloaca, while
in Proneomenia there is no more than a few irregular folds on the
cloaca-wall (Fig. 61).

Fig. 61.—Terminal portions of the Amphineura, illustrating the gradual degradation

of the branchiae, and their grouping round the anus in that class. A, Chiton
(Hemiarthrum) setulosus Carp., Torres Str.; B, Chiton (Leptochiton) benthus
Hadd., Torres Str.; C, Chaetoderma; D, Neomenia; a, anus; br, br, branchiae;
k, k, kidneys; p, pericardium. (A and B after Haddon, C and D after Hubrecht.)