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Payroll

State PFML laws, part 1: IRS addresses payroll taxes

03/19/2025
More than a dozen states have paid family and medical leave programs. The IRS has finally provided some much-needed guidance for employers, employees and states with these programs.

Taxpayer liable for return preparer’s long-ago fraud

03/19/2025
You can delegate the task of filing your Forms 941 and 940 to another person, but you’re on the hook if your return preparer messes up. This includes being liable for fraud committed by your return preparer years ago, the Tax Court has ruled.

It ain’t over ’til it’s over, and maybe not even then

03/10/2025
An employee who was fired sued his employer for age discrimination under the Age Discrimination in Employment Act. In response, the employer demanded that the employee arbitrate his case, and the employee acquiesced. At this point, the employee could have asked the trial court to issue a stay, which would have kept the case open. Instead, he agreed to have his case dismissed without prejudice.

Supreme Court identifies catch-22 with state unemployment benefits process

03/04/2025
The pandemic upended the unemployment benefits process. So many employees were applying for benefits, state agencies became overwhelmed. But pandemic or not, these agencies still need to function properly, the Supreme Court has ruled.

April 2025: Employer’s business tax calendar

02/28/2025
Here’s your monthly guide to critical payroll due dates.

Follow-up on immigration enforcement

02/27/2025
We’ve already covered the new administration’s immigration enforcement priorities. But there’s more to consider.

SECURE 2.0 challenge, part 11: Auto-enrollment 401(k) plans

02/25/2025
The IRS has already released key guidance on SECURE 2.0’s mandate that all 401(k) plans established after Dec. 29, 2022, be auto-enrollment plans, beginning with the 2025 plan year. Proposed regulations now round out and encompass this previous guidance.

In the Payroll Mailbag: March ’25

02/19/2025
Vendors relentlessly market their wellness plans to employers, intentionally misrepresenting or not understanding the payroll rules. You’d be wise to not take vendors’ claims at face value. Two questions illustrate.

You can hit a three-point shot every time

02/19/2025
College basketball players (pros, too) strive to hit three-point shots, but they’re rare. You can hit the basket and score three points every time if you take care of these items now.

Please explain: Paycheck etiquette

02/19/2025
Most employees have their pay direct-deposited. This doesn’t matter to the dwindling few who still insist on paper checks. For them, there is little you can do except honor their wishes. But paper checks create unique headaches.