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Compensation & Benefits

In the Payroll Mailbag: April ’19

03/21/2019
Too many child support orders for comfort … Parsing the travel rules when employees aren’t away from home

Employer unaware of law change still owes penalty wages

03/21/2019
A California appeals court ruled that an employer was liable for penalty wages because its failure to pay was willful. Key: The employer suspected the wage rate had increased, but continued paying at the old rate after only halfheartedly investigating its suspicions that the wage rate had increased.

5 things to know when you’re switching payroll vendors

03/21/2019
Remember, the IRS is indifferent if your third party overpromises and underdelivers. You are still responsible for the payroll taxes that weren’t deposited or that were deposited in an incorrect amount.

IRS clarifies corporate SALT deductions

03/21/2019
The IRS first clarified the SALT cap for businesses in FAQs. But due to persistent questions, it’s created a safe harbor, which applies to charitable contributions made on or after Jan. 1, 2018.

File Form 8994 to claim the paid FMLA tax credit

03/21/2019
If you’re taking the tax credit for paid FMLA leave provided to employees during 2018, the IRS has created new Form 8994, Employer Credit for Paid Family Leave, which is attached to your Form 1120.

Just do it: Deposit your payroll taxes!

03/21/2019
Company executives who are responsible persons may be on the hook for 100% of their company’s undeposited payroll taxes. That’s bad enough. But there are worse fates out there for execs and companies that don’t take their payroll tax liabilities as seriously as the IRS does. Two recent cases are illustrative.

Final regs nix 20% QBI deduction for ex-employees

03/21/2019
Following proposed regulations that were issued last year, final regulations prohibit employees from becoming independent contractors—either by quitting or being fired—to qualify for the 20% deduction for qualified business income.

Building a smooth year-end process begins now

03/21/2019
The best year-end building block is a correct first-quarter Form 941. Here’s help.

DOL opinions on FMLA leave, volunteerism

03/21/2019
The U.S. Department of Labor has issued new opinion letters addressing FMLA leave and compensation for employees who spend time volunteering.

New OT rule: Bonuses may reduce liability

03/21/2019
Employers that pay nondiscretionary bonuses and incentive payments, including commissions, on at least a yearly basis will be able to take a credit of up to 10% of the new minimum salary.