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

• Employer-employee relationships, including independent contractors, worker misclassification, new hire reporting
• Fair Labor Standards Act, including exempt and nonexempt employees, minimum wage, overtime
• Calculation and taxation of fringe benefits such as group term life insurance, personal use of company vehicles, S-corp health insurance
• Reporting short and long-term disability payments
• Withholding taxes: Social Security, Medicare, Federal Income Tax, State Income Taxes, backup withholding
• 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
• Michigan Escheatment reporting
• Internal Controls and Fraud assistance in the payroll department
• Payroll department consulting: strategic planning, management, payroll research

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Professional Certifications and Education

• Certified Payroll Professional since 2013
• Fundamental Payroll Certification since 2002
• Associates degree, Delta College

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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

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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
• Annual Payroll Planning (eAlert)
• Effective Strategies to Market Your Payroll Chapter published in PayrollOrg’s national newsletter
• 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)
• 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)
• 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)

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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

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Awards

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