• The HR Specialist - Print Newsletter
  • HR Specialist: Employment Law
  • The HR LAW Weekly
  • The HR Weekly


Tales from tax protestor land: Revoke your visa right away

You can’t tug on Superman’s cape, you can’t spit into the wind and you can’t mess around with income tax withholding. This message seems to have slipped by one individual taxpayer and one business taxpayer, both of whom ended up in the IRS’ cross hairs.

Taxpayer First Act impacts payroll administration

The bulk of the Taxpayer First Act of 2019 deals with updating and modernizing the IRS. The payroll provisions, however, may not be so easy to swallow.

Sorry, you can’t expense that new Lamborghini

Finance departments know they need to keep a close eye on employees’ expense reports. That hasn’t stemmed the flow of eyebrow-raising reimbursement requests some employees have submitted, according to a new Robert Half Management Resources survey.

August 2019: Employer’s business tax calendar

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

Federal court invalidates association health plan regs

The Department of Labor’s final regulations on association health plans allow small employers to form bona fide groups, or associations, to buy group health insurance. Now a federal trial court has invalidated the bulk of these regs.

In the Payroll Mailbag: July ’19

Employee vs. the IRS: Who wins? … Are employer-provided computers taxable? … 1099s for LLCs: To provide or not to provide … Health insurance reporting for a married couple

Car/SUV valuation set for standard mileage rule

The Tax Cuts and Jobs Act hiked the value of cars, trucks and SUVs that qualify for the standard mileage rate valuation method for employees who put personal miles on company vehicles.

Now what, after DOL releases proposed salary-level regs?

What to do now that the Department of Labor has proposed regulations that would increase the guaranteed weekly salary employees must earn to retain their FLSA-exempt status? Key: The regs don’t change the Fair Labor Standards Act’s exempt duties tests.

OCSE clarifies withholding on lump-sum payments

The federal Office of Child Support Enforcement, with an assist from the Department of Labor, has reiterated that 100% withholding isn’t legal for payments that are attributable to wages, regardless of state law.

ABCs of worker classification

There are three basic payroll tests for worker classification: the IRS’ 20-factor test, the Department of Labor’s six-factor test and the ABC test.