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Payroll

File Form 8994 to claim the paid FMLA tax credit

03/21/2019
If you’re taking the tax credit for paid FMLA leave provided to employees during 2018, the IRS has created new Form 8994, Employer Credit for Paid Family Leave, which is attached to your Form 1120.

Just do it: Deposit your payroll taxes!

03/21/2019
Company executives who are responsible persons may be on the hook for 100% of their company’s undeposited payroll taxes. That’s bad enough. But there are worse fates out there for execs and companies that don’t take their payroll tax liabilities as seriously as the IRS does. Two recent cases are illustrative.

Final regs nix 20% QBI deduction for ex-employees

03/21/2019
Following proposed regulations that were issued last year, final regulations prohibit employees from becoming independent contractors—either by quitting or being fired—to qualify for the 20% deduction for qualified business income.

Building a smooth year-end process begins now

03/21/2019
The best year-end building block is a correct first-quarter Form 941. Here’s help.

Cost of an easily learned lesson: $7.4 million

03/14/2019
One of the most avoidable lawsuits in many years has finally settled, leaving an important lesson for employers: If you plan to break the law, do not announce your intentions in front of a roomful of employees who will be harmed by your decision.

Federal court revives EEO-1 pay reporting requirement

03/07/2019
The U.S. District Court for the District of Columbia on March 4 vacated a Trump administration stay of an EEO-1 reporting requirement that was promulgated during the Obama administration but never implemented.

Get an A+ for supporting employees’ education

02/21/2019
A private letter ruling from the IRS may provide you with a novel option to help employees through your 401(k) plan.

In the Payroll Mailbag: March ’19

02/21/2019
No, this isn’t a valid W-4 … No, that’s not the employee’s official start date

DOL clarifies how to calculate exempts’ total pay

02/21/2019
The Department of Labor concluded in an opinion letter to an inquiring employer that its pay plan didn’t satisfy the Fair Labor Standards Act, because employees’ actual pay didn’t bear a reasonable relationship to their guaranteed weekly pay.

Group health plans have new reporting responsibilities

02/21/2019
A new federal law, the Substance Use–Disorder Prevention that Promotes Opioid Recovery and Treatment for Patients and Communities Act (SUPPORT ACT), expands the Medicare-as-secondary-payer rule.