PAYROLL

SSA retires its letter forwarding program

07/24/2014

The SSA retired its letter forwarding program for good on May 19, 2014. The IRS retired its routine letter forwarding program in 2012. The end of these two programs may put you in a bind if you need to contact former employees about final checks or 401(k) plan distributions and you don’t have their current addresses.

California Supreme Court: Undocumented status doesn't bar back pay

07/23/2014
The California Supreme Court has ruled that federal immigration law does not preempt a California law that extends state law protections to all workers regardless of their immigration status. However, the court held that federal law does preempt state law on the issue of liability for lost wages for any period after an employer discovers that an employee is not authorized to work in the United States.

Two IRS rulings shed light on health FSAs and HSAs

07/23/2014
Health flexible spending accounts and health savings accounts, which complement employees’ major medical coverage, are key elements of many cafeteria plans. In two legal memoranda, the IRS details how corrections to FSA reimbursements should be made and how the new FSA rollover rule impacts employees’ eligibility for HSAs.

APA Congress: Big changes ahead for 2014 W-2s

07/21/2014
The Social Security Administration’s (SSA) Mark Ruley, speaking at the American Payroll Association’s 32nd Annual Congress in May, highlighted imminent changes at the SSA that will affect your 2014 wage reporting.

Would reimbursements for paycard fees be taxable?

07/18/2014
Q: Employees who are paid with paycards may incur fees for withdrawing cash from ATMs and other services. State legislation has been proposed that would require employers to reimburse those fees. Would the reimbursements be considered taxable wages?

Taxable fringes or legitimate business expenses?

07/17/2014
Q: As a condition for an employee to travel, the company has agreed to pick up expenses he incurs to board his dogs. He’s submitted receipts along with his expense report. Are these payments acceptable business reimbursements or taxable income?

401(k) plans must recognize same-sex spouses

07/16/2014
The fallout from the U.S. Supreme Court’s 2013 U.S. v. Windsor decision continues to percolate. The IRS now says that 401(k) plans that define marriage and spouses in terms of heterosexuality must be amended to define those terms in a gender-neutral way.

When the IRS makes a mistake, what do we do?

07/15/2014
Q: We received a Notice of Levy for an employee on Form 668-A (ICS). It says it’s to collect a CIVPEN tax, and doesn’t allow the employee any exemptions. It also doesn’t tell us how much to withhold per pay period. The IRS can’t take all of this employee’s money, can it?

State by State 2014 Short-Term Child-Care Leave Laws

07/09/2014
Here's a chart with a summary of state laws and local ordinances on paid and unpaid short-term leave laws.

Bring the dog days of summer to heel

07/08/2014
Dog days of summer slowing you down? You can keep cool by keeping busy. Take some time now to make sure your Payroll i’s are dotted and your t’s are crossed.

DOL audits: What to expect when you're expecting one

07/07/2014
Wage-and-hour investigations have become more complex, according to Corey Walton, a community outreach and resource planning specialist with the U.S. Department of Labor’s Wage & Hour Division. His best advice: Stay in touch with your investigator.

Act this month to dodge penalties for W-2 problems

07/03/2014
Procrastinators beware: Aug. 1 is rapidly approaching. That’s when penalties more than triple, from $30 to $100 per form, up to $1.5 million, for these W-2 indiscretions: failing to file 2013 W-2s in the first place or filing incorrect 2013 W-2s that you haven’t yet corrected.

July 2014: Employer's business tax calendar

06/30/2014
This is your monthly guide to critical payroll due dates.

How is responsibility for withholding apportioned?

06/27/2014
Q: What’s the employer’s liability if, due to a mistake in entering the number of withholding allowances from an employee’s W-4 form into the payroll system, less than the requested amount was withheld?

DOJ nixes sharing Form I-9 with outside vendors

06/26/2014
Sharing employee information among company departments, and even with outside vendors, usually makes life easier for you and your employees. However, in response to an inquiry, the DOJ concluded that an employer that sought to share ­employees’ Form I-9 or E-­Verify information with a paycard vendor may be violating the immigration laws.
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