Payroll

Final business: 5 steps to take when an employee dies

04/01/2014

Beyond its obvious emotional impact, an employee’s death almost always leaves unfinished business for HR and payroll. Follow these steps to help smooth the process when you’re notified of an employee’s death …

OCSE sets parameters for standard Income Withholding Orders

03/31/2014

Just how standard must a standard child support Income Withholding Order be? Very standard, according to the Office of Child Support Enforcement, which created it and mandates its use.

April 2014: Employer’s business tax calendar

03/28/2014

NOTE: Saturdays, Sundays and legal holidays as observed in the District of Columbia are taken into account to determine due dates. Under the federal deposit rules, you’re allowed a deposit shortfall of the greater of $100 or 2% of your tax liability.

How do we pay an employee who does ‘extra’ work?

03/27/2014

Q: An exempt employee will be paid to photograph the company’s annual charitable 10K run. HR would like Accounts Payable to handle it through a separate check, so no taxes would come out of the payment. This doesn’t sound right to Payroll. Who’s right?

Can we make partial-day deductions from a PTO bank?

03/21/2014

Q: If an exempt employee works for two hours one day, must we pay her for a full day, or can we require her to use her paid time off? What if she doesn’t come in at all for a day—must she still receive her full salary, or can we dock her pay for the day? We don’t allow employees to borrow PTO from the next year’s allotment.

Payroll NRP audits almost done; analysis to follow

03/20/2014

More than 75% of the intensive line-by-line payroll returns audited under the IRS’ National Research Program have been completed, according to IRS spokesperson Paul Carlino. Interim findings reveal issues with executive compensation and Form 1099-MISC.

Refund claim sinks on no proof of mailing

03/14/2014

Drop a tax return in the mail on the day it’s due and it’s considered timely filed, under the IRS’ timely-mailing-is-timely-filing rule. But you must still have proof that you mailed it—a registered or certified mail receipt, for example. A taxpayer who couldn’t present a receipt was out of luck for his refund, ruled a federal appeals court.

State-by-state chart on vacation pay-upon-termination laws

03/13/2014

A common question: Is the value of accrued vacation time due to a terminating employee? Here’s a chart summarizing state vacation pay laws.

IRS now provides special PINs to service bureau clients

03/11/2014

If you’re a client of a payroll service bureau or reporting agent, the IRS will provide you with an inquiry PIN. Inquiry PINs allow you to track your tax accounts so you can keep tabs on your third-party provider’s activities. Keeping tabs on your third-party provider is crucial.

Should we pay nonexempt employees for voluntarily running office errands before work?

03/06/2014

Q. Because our office is in a residential area, mail isn’t delivered until the late afternoon. One of our secretaries volunteered to pick up the mail at the post office on her way to work every day. It’s not too far out of the way, but it does change her regular route to work. Are we required to reimburse her for the additional time, as well as mileage?