Merle M. Capello, CPP has been a payroll manager and educator for more than 30 years. She has held the CPP designation for more than 20 years and has worked in various industries, including manufacturing, data analysis, public relations and finance. Merle has taught payroll administration in both college and corporate classrooms and has also assisted with local CPP and FPC Study Groups, helping payroll workers to gain and maintain certification. She has also consulted with payroll processing startups and established clients as payroll and payroll tax subject matter expert.