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Payroll

Friday wrap: 2024 standard mileage rate, a new tax form, know your spouse and more

12/15/2023
2024 mileage rate, joint-employer rule, default letters and more as we crawl toward year-end.

SECURE 2.0 challenges, part 5: Long-term part-time employee regs

12/04/2023
While you were busy deciding what to do with your Thanksgiving leftovers, the IRS was busy releasing an almost indigestible set of proposed regulations on long-term part-time employees’ participation in your 401(k) plan. You may rely on these regs until the IRS issues final regs.

January 2024: Employer’s business tax calendar

11/30/2023
Here’s your monthly guide to critical payroll due dates.

Lawsuits question use of 401(k) plan forfeitures

11/21/2023
Earlier this year, the IRS issued proposed regulations giving 401(k) plan administrators discretion to determine how the plan uses forfeited contributions. The regs didn’t go out on a limb; plan administrators have been using this discretion for years. But maybe not for much longer, if plaintiffs in two lawsuits have their way.

In the Payroll Mailbag: December ’23

11/21/2023
How do we account for payments to salespersons? … Should we 1099 an employee if we buy materials from him?

Tick tock, watch work off the clock

11/21/2023
Would you know compensable working time if you saw it? If you pay for noncompensable working time anyway, you can put conditions on your payment. Two cases illustrate.

Two-minute payroll reads: December ’23

11/21/2023
Payroll is complicated and your time is limited. Spend two minutes reading these digests and you’ll be up-to-date on key payroll developments.

Count FMLA leave during the holidays the right way

11/21/2023
Dec. 24 and 31 fall on Sundays this year. Some employers may give employees the two preceding Fridays off, to show their appreciation for a job well done. Other employers may close for the holiday week. These closures can complicate the calculation of employees’ FMLA leave.

Elves…at work

11/21/2023
Elves are employees, so Santa has to worry about their W-2s. You can still have a jolly time at the company’s holiday party and have time to shop for those last-minute presents if you get these tasks out of the way now.

Memo to the payroll Santa: Please keep it easy this year

11/21/2023
The holiday catalogs have been stacked neatly on your dining room table for quite some time now. So it must be getting down to crunch time. Here’s what you need to know about this year’s W-2s.