All Items: Payroll

  • FMLA Same-Sex Spouse Benefits Rule on Hold

    Date:
    27 March 2015

    A federal district court has granted a request by the State of Texas to temporarily block implementation of a final Department of Labor (DOL) regulation requiring Family and Medical Leave Act (FMLA) benefits to be extended to same-sex couples legally married in a state that recognizes such marriages, even if they live in a state that does not recognize such marriages. The final regulation would have gone into effect today if not for the stay granted by the court.

  • OCSE Updates Child Support Withholding Information for Employers

    Date:
    18 March 2015

    To help employers comply with employees' child support withholding orders, the federal Office of Child Support Enforcement (OCSE) has issued updated information regarding the process of lump-sum payment reporting and the states that now use the electronic income withholding order (e-IWO). The OCSE has also released a report on its 2014 Employer Symposium.

  • Supreme Court Sets Same-Sex Marriage Argument Date

    Date:
    13 March 2015

    The Supreme Court has set April 28 as the date it will hear arguments that could decide the fate of same-sex marriage nationwide. The Court will hear four consolidated cases in Obergefell v. Hodges involving same-sex marriage bans in Michigan, Ohio, Kentucky and Tennessee.

  • IRS Proposes Guidance on Employee Consents to FICA Refund Claims, Requests Comments

    Date:
    19 February 2015

    The IRS has issued a proposed Revenue Procedure that provides employer guidance on employee consents used to support FICA (Social Security and Medicare) tax overpayment refund claims, excluding overpayments of Additional Medicare Tax.

  • IRS Releases Final Instructions to ACA Reporting Forms

    Date:
    12 February 2015

    The IRS has released the final instructions to Forms 1094-C and 1095-C and Forms 1094-B and 1095-B. Employers are required to complete and file the forms with the IRS to report on their employee health care coverage, as required by the Affordable Care Act (ACA) and Internal Revenue Code § 6055 and § 6056.

  • IRS Addresses Severance Pay-Related Employment Tax Refund Claims After Quality Stores Ruling

    Date:
    11 February 2015

    The IRS has issued guidance explaining how it will apply the Supreme Court's decision in United States v. Quality Stores, Inc. to claims for refund of employment taxes paid on severance payments.

  • White House Asks Congress to Boost Enforcement, Raise Employers' Unemployment Contributions

    Date:
    05 February 2015

    In its recently released fiscal year 2016 budget, the Obama administration is seeking new funds for the enforcement of a variety of federal employment laws.

  • DC Wage Theft Measure Set to Take Effect Soon

    Date:
    29 January 2015

    Legislation establishing new employee notice requirements for employers in the District of Columbia is projected to take effect on February 26, according to the District's Department of Employment Services.

  • Sick Pay Reporting on New Form 8922 Clarified by IRS

    Date:
    23 January 2015

    The IRS has issued Notice 2015-6 to address several issues concerning the new Form 8922, Third-Party Sick Pay Recap, released last year.

  • Ohio Reforms Municipal Tax Laws

    Date:
    14 January 2015

    Ohio Governor John Kasich has signed legislation that will require municipalities levying income taxes to adhere to certain standardized procedures starting January 1, 2016. The law, Sub. H.B. 5, aims to make municipal tax collection more consistent.

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News: HR and legal considerations for employers regarding payroll.