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The ACA individual mandate isn’t dead, it’s moved to the states

The Tax Cuts and Jobs Act repealed the Affordable Care Act’s individual mandate—a requirement that all individuals have health insurance providing minimum value—beginning this year. Some states have jumped into the breach by enacting their own individual mandate laws. And just like the ACA, part of the enforcement mechanism is employer reporting.

In the Payroll Mailbag: December ’19

Reporting health benefits on Form W-2 … Scavenger hunt prizes: Taxable or not?

Federal contract workers get a 20¢ raise in 2020

Beginning Jan. 1, 2020, the minimum hourly wage for nonexempts who work on or in connection with new federal contracts or replacements for expiring contracts increases 20¢, to $10.80 an hour.

Fix it fast: Handling 27 biweekly payrolls in 2020

Employees paid biweekly are paid 26 times a year. Except when they’re not. And they’re not every 11 or 12 years, when there are 27 biweekly pay periods. Employees paid weekly experience an extra pay period every five or six years. The 27th/53rd pay period phenomenon is real and can cause havoc if you’re not prepared.

Withholding allowances are down, but not out, for 2020

The good news, such as it is, is that the IRS can’t completely ditch withholding allowances, even though it’s dropped the word Allowance from the W-4, officially renaming it Employee’s Withholding Certificate. Here are our estimates of the 2020 withholding allowances.

IRS releases 401(k) COLA, other 2020 benefits amounts

The amount employees can contribution into their 401(k) or 403(b) accounts increases by $500, to $19,500 for 2020, the IRS announced.

December 2019: Employer’s business tax calendar

Here’s your monthly guide to critical payroll due dates.

In the Payroll Mailbag: November ’19

W-2s: Pay to play? … Reporting taxable perks for VPs

Clock winds down on WOTC

The Work Opportunity Tax Credit provides an elective general business credit to employers that hire individuals who are members of one or more targeted groups. Maximum credit per employee: $2,400.

Proposed regs raise the value of company vehicles

The base value of company vehicles that qualify for a simplified method of determining employees’ personal use of company vehicles—the fleet valuation rule or the standard mileage rule—increases substantially under proposed regulations.