Payroll Prepared Personally For Your Business

1. Landmark Payroll is a wholly-owned subsidiary of Source One Payment Solutions, Inc. Payroll Prepared Personally For Your Business

2. HR Background Checks Drug Testing Worker’s Compensation Pay Cards Direct Deposit Payroll Human Capital Management Solutions ------- WOTC Affordable Care Act Compliance New Hire Compliance Tax Filings Labor Law Poster Compliance Time & Attendance 401K

3. Why Outsource Payroll? • Free Up Your Time • Reduce Costs • Avoid IRS Penalties • Alleviate Pain • Leverage Outside Payroll Expertise • Avoid Your Payroll Knowledge Walking Out The Door • Offer Direct Deposit • Security And Reliability • Avoid Technology Headaches

4. Payroll Features • Access and Run Payroll from Anywhere • Preview Payroll Results to Reduce Errors • Unlimited Earning and Deduction Codes • Print Checks and Reports in House or Have us Deliver Them to You • Employees Can Receive Live Signed Checks, Direct Deposit, or Payroll Debit Cards • On Line Employees Access to Their Paychecks, W2’s, and 1099’s.

5. What Payroll Services Do We Provide? • Access to Your Own Experienced and Knowledgeable Payroll Specialist….No More Frustrating Call Centers! • Multiple Payroll Inputs for You to Choose From: Phone, Online, or Fax • Email Reminders About Payday, Payroll Completion, Shipping and Cash Requirements

6. Employer on Demand

7. Employer On The GO Run Payroll From Anywhere On Any Device

8. Easy to read icons ensures visibility on any device!

9. Entering hours, commission and bonus pay is simple!

10. View your Estimated Payroll Expense from anywhere on any device to insure proper bank funds!

11. Adding new employees is simple!

12. Quick Reports

13. Payroll Detail Report

14. Payroll Summary Report

15. My Employer On The Go Pay Stubs Timekeeping Employee Info W4 Time Off Requests Direct Deposit Emergency Contact

16. My Go Time Clock

17. My Go Paystubs

18. My Go Time Off Requests

19. My Go Benefit Statement

20. My Go Mobile App • Announcements • Task • Clock In and Out • GPS Tracking • Paystub • Timesheet • Request Time Off • Benefits Statement • Employee Info and Directory

21. My Go Mobile Paystubs Time Off Requests GPS Timekeeping

22. Human Capital Management Our All-In-One, customizable, HCM suite of HR and Payroll solutions are designed to help grow your business.

23. Employee Onboarding

24. Onboarding Process

25. Onboarding Status

26. Employee Self Service Pay Stub Timesheet Employee Info W4 Direct Deposit Emergency Contact

27. Time and Attendance Still preparing time card data manually for payroll? There is an easier way!

28. TOP 10 REASONS TO INVEST IN TIMEKEEPING 1) Eliminate hours of unnecessary and costly manual data entry 2) Manage employer reporting requirements for the Affordable Care Act 3) Minimize wasted labor minutes and employee time theft 4) Increase profitability while reducing administrative time 5) Protect your organization from labor disputes and costly audits 6) Streamline time card management with automated time punch collection 7) Secure, online reports provide you with meaningful data on-demand 8) Reduce costly administrative human error and employee dissatisfaction 9) Ease the stress associated with payroll preparation through automation 10) Increase accountability and correct costly employee habits

29. Stop Throwing Money Down The Drain! Employee Works 9:05 – 4:57 He Enters 9:00 – 5:00 Time Difference 8 Minutes With 25 employees on your payroll at $10/hour approximating their hours each day this is how it would break down. Savings $167 Weekly $333 Biweekly $722 Monthly Annual Savings $8667

30. Time and Attendance Proximity, Mag-Stripe Time Clock Hand Geometry Voice Clock Biometric Fingerprint Scanner Web Clock

31. Workers Compensation Traditional Method Pay-AS-You-Go

32. Human Resources • How are you currently dealing with employee issues and problems? • Landmark Payroll’s Human Resources support center provides you all the information you need when you need it. This gives you the ability to handle HR matters as they occur and make well informed educated decisions on matters that affect your business. • Human Resources Information when you need it • Employee Handbook • HR Forms • Federal Laws • State Laws • Letters • Guides • Checklists • Policy Library • Job Descriptions • Document Customization • Handbook Development • Hiring • Termination • Performance Management • News • HR Glossary Get organized and protect your business with Landmark Payroll

33. Labor Law Poster Compliance • Why Do You Need A Labor Law Poster? • They are a requirement by Law. • All employers with at least one employee are required to post mandatory State and Federal Labor Law Postings. • Failure to post up-to-date Posters can result in hefty fines or lawsuits. • Labor Law Postings can change at any time. Since 2010 there have been over 250 different changes.

34. Labor Law Poster Compliance • Labor Law Poster Update Service • Automatically updates every time Changes occur in mandatory state or federal posting requirements. • Laminated, Up-to-date, Attorney Approved All-In-One State and Federal Labor Law Posters • Two Services Available • E-Update Service • Poster Replacement Solution

35. Do You Know Who You are Hiring? Get the facts! • 45% of all resumes contain one fabrication, according to the Society for Human Resource Management • 6% of annual revenue is lost due to employee fraud • 17% of all crimes occur in the workplace • Employment Verification Services: • County Criminal Search • Drug Screening • Background screening • Motor Vehicle records • Tennant screening

36. Are you prepared for an I-9 audit? Employers by law are required to maintain for inspection original I-9 forms for all current and former employees Penalties for substantive violations, which includes failing to produce a Form I-9, range from $110 to $1,100 per violation. Ensure your I-9s are compliant through our audit and conversion service

37. Additional Services • Human Resources • Worker’s Compensation • Labor Law Poster Compliance • Time and Attendance • Background Checks and/or Drug Testing • I-9 Verification • 401K • California Paid Sick Leave Law • Affordable Care Act (ACA)

38. Federal and State Taxes Who Pays What?

39. Federal Taxes Employee Employer

40. State Taxes Employee Employer

41. Pay Cards for Employees

42. New Hire Compliance Reporting Requirements All California employers must report all of their new or rehired employees who work in California to the New Employee Registry within twenty (20) days of their start-of-work date, which is the first day of work. Any employee that is rehired after a separation of at least sixty (60) consecutive days must also be reported within 20 days. Penalties Employers who fail to report the hiring or rehiring of an employee, as required and within the time required, may be assessed a penalty of $24 for each failure to report or $490 if the failure to report is an intentional agreement between the employer and employee to not supply the required information or to supply a false or incomplete report.

43. Direct Deposit • Employer Benefits • Simplifies Reconciliation and Processing • Total Amount of Payroll is Taken out in one lump sum • Reducing costs associated with re-issuing checks due to lost or stolen checks, stopping payment charges that may be levied by a bank, and investigating when a check has gone missing • Realizing savings in absenteeism, since employees no longer need to take extended breaks to deposit their check • Employee Benefits • Employees no longer have to wait in line to deposit their checks. • An earlier payday can occur if a regular payday lands on the weekend or a statutory holiday. Also, an employee doesn't have to be in the office to get paid. If they are on vacation or on a sick day

44. 401k Plan • 401(k) plans are a recruiting magnet. • 401(k) plans help reduce employee turnover.. • 401(k) plans help save on small-business taxes. • 401(k) plans are simple to set up and maintain.  • 401(k) plans help small-business owners support their own retirement. • 401(k) plans contribute to the economy.

45. California’s Paid Sick Leave Law • In what is potentially the biggest change to California’s employment laws, beginning July 1, 2015, all California employers will be required to provide paid sick leave to all employees who have completed 90 days of work • All employers in California are covered by the Act.  That includes employers with one employee and not-for-profit employers. • Employees will accrue paid sick leave at a rate of one hour per every 30 hours worked.  Employees who are exempt from the overtime requirements of California law are deemed to work 40 hours in a week, barring any evidence to the contrary • Employers can have a paid sick leave or PTO policy which provides no less than 24 hours or 3 days of paid sick leave for each year of employment or for every 12 months. • Employers need to display a poster in a conspicuous place which describes employees’ rights under the law and they must provide notice on every pay stub of the amount of paid sick leave available.  Employers must also keep records for three years of hours worked,  and paid sick leave used • and accrued by employees.

46. The Affordable Care Act (ACA) Imposes significant information reporting responsibilities on employers starting with the 2015 calendar year. Although reporting for 2014 was not required, the IRS issued 2014 forms and instructions that will be finalized for 2015 later this year • The new information reporting system is similar to the current Form W-2 reporting system in that an information return (Form 1095-B or 1095-C) will be prepared for each applicable employee, and these returns will be filed with the IRS •  Employers must file these returns annually by Feb. 28 (March 31 if filed electronically). • The filing requirements are based on an employer's health plan and number of employees • Applicable large employers are those that had, on average, at least 50 full-time employees (including full-time equivalent employees) during the preceding calendar year. Full-time employees are those who work, on average, at least 30 hours per week.