Christine Porras, CPP
Payroll Supervisor
CPAs & Advisors
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
- Knowledge of the employer-employee relationships, including independent contractors, worker misclassification, new hire reporting
- Knowledge of the Fair Labor Standards Act, including exempt and nonexempt employees, minimum wage, overtime
- Knowledge of calculation and taxation of fringe benefits such as group term life insurance, personal use of company vehicles, S-corp health insurance
- Knowledge of reporting short and long-term disability payments
- Knowledge of withholding taxes: Social Security, Medicare, Federal Income Tax, State Income Taxes, backup withholding
- Knowledge of involuntary deductions, including garnishments, friend of the court orders, and levies
- Multi-state reporting for withholding taxes and unemployment taxes
- Payroll tax returns, including Form 941, Form 940, Form 945
- Year End Reporting: W-2’s, 1099’s and 1095’s
- Assistance with payroll-related audits, including state unemployment, Worker Comp, and 401K
- Knowledge of Michigan Escheatment reporting
- Internal Controls and Fraud assistance in the payroll department
- Payroll department consulting: strategic planning, management, payroll research
Professional Certifications and Education
- Certified Payroll Professional since 2013
- Fundamental Payroll Certification since 2002
- Associates degree, Delta College
Professional Membership
- PayrollOrg (PAYO) National Member
- PayrollOrg (PAYO) Michigan Statewide Committee Member
- Co-founder, past President and current member of the Great Lakes Bay Payroll Professionals
- PayrollOrg (PAYO) Board of Advisors
Publications/Seminars
- Presented “Escheatment Laws” at PayrollOrg statewide conference, 2023
- Presented “Payroll Basics” at PayrollOrg statewide conference, 2023
- Conducted 2023 CPP Detroit Chapter Study Group – Payroll Accounting & Recordkeeping Retention
- Conducted 2023 CPP Detroit Chapter Study Group- Other Deductions from Pay & Health, Accident & Retirement Benefits
- Conducted 2023 CPP Detroit Chapter Study Group- The Employee/Employer Relationship
- Presented “Payroll Basics” at APA statewide conference, 2022
- Presented “Form W-9, 1099’s and EIN Verification” at APA statewide conference, 2022
- Presented “Completing IRS Forms 941 & 941X” at Great Lakes Bay Chapter, 2021
- Presented “Payroll Nuts and Bolts” at APA statewide conference, 2021
- Presented “COVID-19 Sick Pay and Family Leave for School Districts” webinar 2021
- Presented “Take Year End Payroll Action-Now” at Great Lakes Bay Chapter, 2020
- Presented “Payroll Forms: A-Z” at APA statewide conference, 2019
- 2023-12-01 2024 Payroll Planning (eAlert)
- New Form I-9 Employment Eligibility Verification (eAlert)
- Multi-factor Authentication Required for EFTPS Effective October 19, 2023 (eAlert)
- IRS Expands Mandatory e-filing of Information Returns
- Court of Appeals Rules on MI Paid Sick Leave and Minimum Wage (eAlert)
- 2023 Payroll Planning (eAlert)
- Court Ruling on Michigan’s Paid Sick Leave and Minimum Wage Laws Could Impact your Business (eAlert)
- Minimum Wage (eAlert)
- Hiring Now – Don’t Forget About the Work Opportunity Tax Credit (eAlert)
- Employer Tax Credits for Employee Paid Leave Due to COVID-19 (eAlert)
- Rescue Plan Requires Employers to Provide Free COBRA Coverage (eAlert)
- Michigan Minimum Wages Unlikely to change in 2021 (eAlert)
- Payroll Planning (eAlert)
- How to Help Employees Claim Unemployment Due to COVID-19 (eAlert)
- State Temporarily Expands Eligibility for Unemployment Benefits (eAlert)
- COVID-19 Payroll Tax Relief (eAlert)
- Michigan Work Share Program to Bring Back Employees (eAlert)
- IRS Guidance on Deferring Payroll Taxes (eAlert)
Articles
Community Involvement
- Treasurer of the Saginaw County Veteran’s Memorial Plaza
- American Payroll Association – Great Lakes Bay Chapter, co-founder, past President and member
- JA Festival of Trees, tree designer
- Hemlock Business Association, past President and past Vice President
Awards
- Recipient of Yeo & Yeo’s prestigious Spirit of Yeo award, 2015