Christine Porras

Christine Porras is the Payroll Supervisor within the Consulting Service Line in the Saginaw office and leads the firm’s Payroll Solutions Group. She joined Yeo & Yeo in 1998. 

Specializations

• Assistance with payroll-related audits, including state unemployment, Worker Comp, and 401K
• Calculation and taxation of fringe benefits such as group term life insurance, personal use of company vehicles, S-corp health insurance
• Employer employee relationships, including independent contractors, worker misclassification, new hire reporting
• Fair Labor Standards Act, including exempt and nonexempt employees, minimum wage, overtime
• Internal Controls and Fraud assistance in the payroll department
• Involuntary deductions, including garnishments, friend of the court orders, and levies
  Michigan Escheatment reporting
• Multi state reporting for withholding taxes and unemployment taxes
• Payroll department consulting: strategic planning, management, payroll research
• Payroll tax returns, including Form 941, Form 940, Form 945
• Reporting short and long term disability payments
• Withholding taxes: Social Security, Medicare, Federal Income Tax, State Income Taxes, backup withholding
• Year End Reporting: W 2’s, 1099’s and 1095’s

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Professional Certifications and Education

• Certified Payroll Professional (CPP)
• Delta College, Associates Degree

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Professional Membership

• Co-founder, past President and current member of the Great Lakes Bay Payroll Professionals
• PayrollOrg (PAYO) Board of Advisors Region 6
• PayrollOrg (PAYO) Michigan Statewide Committee Member
• PayrollOrg (PAYO) National Member

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Publications/Seminars

• Article: Annual Payroll Planning
• Article: Effective Strategies to Market Your Payroll Chapter, published in the national newsletter of PayrollOrg
• Article: New Form I-9 Employment Eligibility Verification
• Article: Multi-factor Authentication Required for EFTPS Effective October 19, 2023
• Article: IRS Expands Mandatory e-filing of Information Returns
• Article: Court of Appeals Rules on MI Paid Sick Leave and Minimum Wage
• Article: Court Ruling on Michigan’s Paid Sick Leave and Minimum Wage Laws Could Impact Your Business
• Article: Minimum Wage
• Article: Hiring Now – Don’t Forget About the Work Opportunity Tax Credit
• Article: Employer Tax Credits for Employee Paid Leave Due to COVID-19
• Article: Rescue Plan Requires Employers to Provide Free COBRA Coverage
• Article: Michigan Minimum Wages Unlikely to Change in 2021
• Article: How to Help Employees Claim Unemployment Due to COVID-19
• Article: State Temporarily Expands Eligibility for Unemployment Benefits
• Article: COVID-19 Payroll Tax Relief
• Article: Michigan Work Share Program to Bring Back Employees
• Article: IRS Guidance on Deferring Payroll Taxes
• Presentation: Speaker on “Escheatment Laws” at the PayrollOrg statewide conference
• Presentation: Speaker on “Payroll Basics” at the PayrollOrg statewide conference
• Presentation: Leader for the 2023 CPP Detroit Chapter Study Group on Payroll Accounting & Recordkeeping Retention
• Presentation: Leader for the 2023 CPP Detroit Chapter Study Group on Other Deductions from Pay & Health, Accident & Retirement Benefits
• Presentation: Leader for the 2023 CPP Detroit Chapter Study Group on The Employee/Employer Relationship
• Presentation: Speaker on “Payroll Basics” at the APA statewide conference
• Presentation: Speaker on “Form W-9, 1099’s and EIN Verification” at the APA statewide conference
• Presentation: Speaker on “Completing IRS Forms 941 & 941X” at the Great Lakes Bay Chapter
• Presentation: Speaker on “Payroll Nuts and Bolts” at the APA statewide conference
• Presentation: Speaker on “Take Year End Payroll Action-Now” at the Great Lakes Bay Chapter
• Presentation: Speaker on “Payroll Forms: A-Z” at the APA statewide conference

Webinar: Presenter for “COVID-19 Sick Pay and Family Leave for School Districts”

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Community Involvement

• American Payroll Association – Great Lakes Bay Chapter, co-founder, past president and member
• Saginaw County Veteran’s Memorial Plaza, treasurer

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Awards

• Recipient of Yeo & Yeo’s prestigious Spirit of Yeo award, 2015