PAYROLL

2015 W-2s cast their last shadows

02/12/2016
Groundhogs scurry back home after they see their shadows. You have no such luxury. Paper W-2s are due to the Social Security Administration by the end of the month; e-filed forms are due by March 31. This checklist applies to e-filers who are using the SSA’s EFW2 filing specs.

In the mailbag this month ...

02/05/2016

Payroll’s Super Bowl, also known as year-end, is done. Congratulations. Now it’s time to tackle what’s piled up during the last several months.

Payroll odds and ends: Uniforms and third-party signatures

02/01/2016
The IRS is a prodigious publisher. Here are digests of two Legal Memoranda.

February 2016: Employer's business tax calendar

01/31/2016
Here's your monthly guide to critical payroll due dates.

Employer not liable for failing to file W-2s/W-3

01/25/2016
An employer that failed to prove it filed its Forms W-2/W-3 with the Social Security Administration was, nevertheless, not liable for a tax penalty for intentionally disregarding the filing requirement. This may be a comfort if you’re filing paper W-2s/W-3, which are due to the SSA by the end of the month.

A list of the Social Security Administration's Employer Service Liaison Officers

01/21/2016
Contact the Social Security Administration’s Employer Service Liaison Officers with questions about e-filing or submitting paper Copy A to the SSA. This chart shows all the contact information you need.

PATH Act throws obstacles in Payroll's way

01/20/2016
Congress has enacted the Protecting Americans from Tax Hikes Act of 2015, or PATH Act, which is the tax extenders bill, and an omnibus spending bill. The PATH Act accelerates the filing date for both paper and electronic Forms W-2s and 1099-MISC to Jan. 31, beginning with forms filed in 2017. It also extended several key payroll ­provisions.

DOL addresses retirement options for small employers

01/20/2016
California, Illinois, Maryland, Massachusetts, Oregon and Washington are on the front line of facilitating retirement plans for small employers. Although each state takes a different approach, all have been hemmed in by the possibility that ERISA, the federal benefits law, will pre-empt their efforts.

Employees allege employer cut hours to avoid ACA liability

01/13/2016
Can you zero out the Affordable Care Act’s mandate to provide 95% of full-time employees—those who work at least 30 hours a week—with group health benefits by cutting their work hours, so that they’re no longer considered full-time employees? One employer that allegedly did so is now defending itself against a class action lawsuit.

January 2016: Employer's business tax calendar

12/31/2015
Here's your monthly guide to critical payroll due dates.

The Tax Court takes a snow day

12/23/2015
It snowed a lot during the winter of 2015. In fact, it snowed so much that the Tax Court ruled that a taxpayer’s petition was timely filed even though it was one day late, because the federal government was closed for a snow day on the day the petition was due.

FY2016 budget bill provides funding for HR-related issues, taxes

12/21/2015
The omnibus spending bill that President Obama signed Dec. 18 did more than fund the federal government for 2016 and delay implementation of the Affordable Care Act’s “Cadillac tax.” The massive legislation—it’s both a tax bill and an appropriations bill—addresses hundreds of measures affected by the federal budget.

Payroll year-end 2015 ... on your mark, get set, go!

12/19/2015
By Feb. 1, employees must receive their W-2s, and the IRS must receive your fourth-quarter Form 941 and Forms 940 and 945 (a Feb. 1 postmark is OK, too). So let’s get cracking.

Scrap the ice scraper; allow employees to telecommute

12/18/2015
There isn’t a worse sound than someone scraping ice off their windshield at 6:30 in the morning. You don’t have to make employees choose between taking a snow day and working, if you allow them to work from home. While you’re crafting a telecommuting policy, don’t forget the Fair Labor Standards Act.

Download this worksheet for 2015 Forms W-3/941

12/17/2015
Use this worksheet to reconcile your four quarterly 941s and W-2s, so the amounts you report to the SSA and the IRS match.
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