 Welcome to Unit 10 of PRDV204, Payroll Applications. No study of payroll would be complete without an understanding of payroll tax returns and their associated penalties. You're probably familiar with filing a tax return every April 15th to report the money you made in the previous year. Similarly, employers also have to file a series of returns to report the payroll activity that occurred during a specified period of time. Among the reports an employer has to submit are the federal unemployment tax and the state unemployment tax. In this unit, we'll talk about both of these in detail. As this course concludes, you will learn that there are penalties for non-compliance with these established laws. Finally, this unit will offer a brief review and assessment of the payroll basics you should have mastered by now. When you're ready, take your final exam. You must score a 70 or more to pass and receive your certificate. But don't worry, you can retake the exam to improve your score. Congratulations! You've almost made it! Best of luck on the final exam!