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Double whammy in store for ACA free riders

The IRS has begun enforcing the Affordable Care Act’s free-rider penalties against approximately 50,000 applicable large employers it suspects didn’t offer at least 95% of their full-time employees and their dependents affordable, minimum value group health benefits during 2017.

In the Payroll Mailbag: September ’19

Questions for the Social Security Administration, U.S. Citizenship and Immigration Services, and the Office of Child Support Enforcement.

2020 adjustments for group health plans set

The Department of Health and Human Services and the IRS have released their inflation adjusted figures for group health plans for the 2020 calendar year.

IRS provides post-audit payroll tax advice

Payroll audits that result in tax underpayments have an unexpected, ugly side effect: employees will have additional FICA-taxable income. Worse: You may be completely out-of-pocket for the underwithheld income taxes that are now due. The IRS, in technical advice to auditors, instructs them on how to handle this additional income and taxes.

Employer in hot water for completing fraudulent W-2s

Revenge W-2s and 1099s are never a good idea. If you have a beef with a former employee, it would be best to leave the Social Security Administration and the IRS out of it.

September 2019: Employer’s business tax calendar

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

IRS will allow shortened SSNs on employees’ W-2 forms

Starting in 2021, the IRS will permit employers to shorten Social Security numbers that are printed on employees’ W-2 wage statements.

EEO-1 portal opens for pay data collection

The EEOC has opened the web portal employers must use to report compensation data required by the much-delayed component 2 of the annual EEO-1 report.

Oh no, anything but the permanent record!

The federal FMLA doesn’t cover employees who take time off for school visits or to care for kids who aren’t seriously ill but who must stay home from school. That’s the province of state laws.

Court rules California’s auto-IRA program is legal

A federal trial court has ruled that California’s Secure Choices law—which mandates that small employers that don’t already have retirement plans enroll employees into auto-deduction IRAs and withhold the contributions from their pay—isn’t an ERISA-covered retirement plan.