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Compensation & Benefits

In the Payroll Mailbag: May ’19

What qualifies as a 401(k) hardship distribution? … What payments are subject to child support withholding?

Penalty notices are in the mail for Form 1095-C non-filers

Forms 1095-C/1094-C, which applicable large employers file with the IRS to report offers of group health coverage made to full-time employees, are information returns. Fail to file those forms outright and you’ll be liable for hefty information return penalties.

Court rules out deduction for kids’ fringe benefit expenses

Does employee morale cost $36,233 if the money is going to your college kids who “work” in the family business? The Tax Court didn’t seem to think so.

Tax issues prevail at APA’s Capitol Summit

The IRS tipped its hand on some key payroll-related tax issues and other potential changes at this year’s American Payroll Association Capitol Summit, held March 25 and 26, 2019, in Washington, D.C. Here’s the rundown.

Give them money or awards?

When evaluating possible award systems for your team, consider these factors.

Employers begin receiving Social Security no-match letters again

For the first time since 2012, employers have started receiving notices from the Social Security Administration that one or more employees’ W-2 forms contain Social Security numbers that don’t match the names appearing on the forms.

Employer health costs set to grow at 4.8% annual rate

Employers can expect annual health care spending growth of 4.8% between now and 2027.

Experience is a great teacher, but it’s not pay

If you plan to welcome unpaid interns to your organization this summer, be careful. If they receive any benefits beyond educational credit, some states may consider them to be employees. Thus, they would be covered by state and federal anti-discrimination laws.

DOL proposes to revamp regular rate calculation

The Department of Labor has proposed regulations that would tweak the payments that can and can’t be excluded from employees’ regular rate calculations when you’re figuring their overtime rates.

How much leave do we have to grant for bone marrow donation? Must it be paid leave?

Q. One of my employees plans to donate bone marrow. She will need to take time off for this purpose. How much time can she take off? Must it be paid, even though the decision to donate was not due to her own medical condition?