General Ledger Payroll Tax Accountant

Lummi Indian Business Council   Bellingham , WA   Full-time     Accounting
Posted on November 12, 2021

OPEN: November 12, 2021                          

CLOSES: November 29, 2021

EXEMPT: No                                                 

SALARY: (8) $21.82-$24.44 p/h DOE        

SHIFT: Day                                                  

DEPARTMENT: Accounting

LOCATION: Administrative Building        

SUPERVISOR: General Ledger Supervisor

DURATION: Regular Full-Time                 


BENEFITS: Medical, Dental, Vision, 401k, Life Insurance and Paid Holidays. 

JOB SUMMARY: Under the supervision of the General Ledger Supervisor or designee, the General Ledger Payroll Tax Accountant will be responsible for the preparation and submission of the Federal Payroll Tax Forms Quarterly and Annual filings including the timely processing of all W2’s for LIBC and LNSO.  The General Ledger Payroll Tax Accountant will monitor, manage, and reconcile payroll taxes at the employer and employee level.  The General Ledger Payroll Tax Accountant will be responsible for the preparation and submission of the Quarterly State Unemployment Tax Act Reports to Employment Security Department and Semi-Annual Workers’ Compensation Reports. Also, includes general ledger account analysis pertaining to all the related payroll general ledger accounts monthly as described below

ESSENTIAL JOB DUTIES AND RESPONSIBILITIES include the following, and other related duties as assigned.

  1. Reconcile payroll tax reporting after each pay run to ensure accurate and timely payments to the IRS.
  2. Prepare reconciliation of the Accufund 50100 Salaries Expenses (one for LIBC and one for LNSO) and the annual leave 24310 and 50400 to the Employer Quarterly 941 Earning Verification – Gross Wages to ensure that all wages are captured accurately in the 941 Earning Verification.
  3. Once the above is reconciled, prepare reconciliation of the Gross Wages and the Federal Withholding Tax Wages, and make necessary adjustments.
  4. Prepare reconciliation of the Gross Wages to the FICA and FICAMED wages to ensure that the FICA and FICAMED taxes are calculated properly.
  5. Make payments to Internal Revenue Service for tax liabilities (Twice a week and every main payroll run)
  6. Prepare and submit Employer Quarterly Federal Tax Return (Form 941 and Schedule B) timely for LIBC and LNSO.
  7. Prepare all the W2’s annually for LIBC and LNSO employees.
  8. Respond to IRS tax notices along with the resolving of the issues.
  9. Reconcile the FWT, FICA Taxes and FICA Med Taxes in 10.150.0000.24200 with the payroll module report, i.e., Federal Taxes with EE/ER Breakdown bi-weekly.
  10. Reconcile gross wages from Workers Compensation Report with the 941 Earning Verification Report to ensure that all wages are reported accurately.
  11. Reconcile 10.150.0000.50515 to ensure Workers Compensation premiums are calculated accurately based on correct code and rate.
  12. Prepare and submit semi-annual Payroll Workers Compensation Report to Hudson Insurance Co.
  13. Make monthly payments to Hudson Insurance Company and quarterly payments to Conover Insurance.
  14. Make a yearly projection for Workers Compensations’ total annual wages and premium for the following year.
  15. Reconcile SUTA Report (wages and hours) with the Payroll History All Timesheets Report to ensure all reportable wages are captured accurately and exempt wages are not included.
  16. Prepare and submit Quarterly SUTA Report to Employment Security Department.
  17. Make quarterly payments to Employment Security Department.
  18. Ensure all reports and payments (LIBC and LNSO) for 941 Quarterly Federal Tax Return, Employment Security Department, Workers Compensation and W2’s are submitted timely and accurately to avoid interest and penalties.
  19. Prepare reports for audit:
  • Prepare Payroll – GL Reconciliation (Account 10/20-50515 Workers Comp, 50100 Salaries and Wages; 50400, Annual Leave; 24310, Sick Leave with payroll module 941 Earning Verification).
  • Reconcile Account 10 150 0000 24200-Payroll Taxes Payable with payroll module Federal Taxes with ER/EE Breakdown.
  • Reconcile Tax Liabilities VS Tax Payments.
  • Reconcile Account 10/20 150 0000 24302 - Workers’ Compensation with 941 Earning Verification.
  • Reconcile 10/20 150 0000 24201 – State Unemployment Tax Act Report (SUTA) with Payroll History All Timesheets Report.
  • Reconcile 10 150 0000 14101 – Conover Prepaid Insurance.


  • Associate Degree in Business or equivalent of 6 years of working with Fund Accounting in Tribal organizations
  • 5 years accounting experience in preparing journal entries, reconciling general ledger.
  • 5 years experience utilizing Accufund accounting software.
  • 5 years experience utilizing accounts using Excel and Word extensively.
  • Must possess a valid Washington State Driver’s License and meet eligibility requirements for tribal insurance.
  • Lummi/Native American/Veteran preference policy applies.


  • Position requires a high degree of accuracy, good organizational skills, and ability to maintain detailed, accessible back up information.
  • Ten key operation with speed and accuracy.
  • Good communication skill both oral and written.
  • Ability to work independently with little supervision, but able to ask for help when in doubt.
  • Ability to work with all departments
  • Ability to maintain strict confidentiality at all times.


  • Must pass pre-employment and random drug and alcohol test to be eligible for and maintain employment, as required by the LIBC Drug & Alcohol Free Workplace Policy.
  • Position requires Criminal Background Check.
  • Willing to attend training and formal classes
  • Must be bondable due to the budgets and expenditures
  • Must be fully vaccinated for COVID-19 including two (2) doses of a 2-dose series, or one (1) dose of a 1-dose series, plus 14 days beyond the final dose prior to the start date.