All Items: Payroll

  • District of Columbia Increases Inspections, Ensures Wage Theft Law Compliance

    24 April 2015

    The District of Columbia Department of Employment Services (DOES) has launched an outreach program called the "Zip Code Project" in order to ensure employer implementation of, and compliance with, District of Columbia employment laws, including the Wage Theft Prevention Amendment Act.

  • Michigan Garnishment Reform Law Eases Employer Burdens

    23 April 2015

    Michigan Governor Rick Snyder has signed two bills into law (H.B. 4119 and H.B. 4120) that reform the state's creditor garnishment process in favor of employers. The new law will apply to garnishment orders issued after September 30. It does not apply to child support orders or state tax levies.

  • Form 941-X and Instructions Updated for 2015

    06 April 2015

    Employers are required to use Form 941-X to correct errors they have made on a previously filed Form 941, Employer's Quarterly Federal Tax Return. Employers must file Form 941-X on paper and use a separate copy for each Form 941 they wish to correct.

  • FMLA Same-Sex Spouse Benefits Rule on Hold

    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

    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

    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

    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

    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

    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

    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.

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News: HR and legal considerations for employers regarding payroll.