All Items: Payroll

  • IRS Issues Interim Guidance on Abatement of Failure to Deposit Penalty For 'Unbanked' Business Taxpayers

    22 June 2015

    The IRS has issued a memorandum (#SBSE-04-0615-0045) providing interim guidance on abatement of the failure to deposit penalty under Internal Revenue Code (IRC) § 6656. The guidance applies to businesses that are unable to get a bank account (the unbanked) or make other arrangements for making federal tax deposits of corporate income, employment (Social Security and Medicare) and excise taxes using the Electronic Federal Tax Payment System (EFTPS).

  • New York Draft Payroll Card Regulations Aim to Prevent Wage Theft

    08 June 2015

    The New York State Department of Labor (DOL) published draft regulations on May 27 aiming to better manage how employers pay workers with payroll debit cards. The proposed regulations outline employers' responsibilities when offering payroll cards as a wage payment option and prohibit them from profiting from or passing along associated costs to employees.

  • Maryland Taxpayers May Be Due County Income Tax Credits, Supreme Court Rules

    27 May 2015

    The US Supreme Court has ruled that Maryland's income tax system, under which residents who pay taxes to another jurisdiction are entitled to credit those taxes against their state income taxes, but not their county income taxes, violates provisions of the US Constitution's Commerce Clause.

  • Georgia Law Now Permits Wage Payment by Payroll Card

    15 May 2015

    Under a law change that is effective immediately, Georgia employers now have the option to pay employees by payroll card in addition to cash, check and direct deposit.

  • IRS Revises List of Private Delivery Services, Updates Postmark Date Rules

    13 May 2015

    In Notice 2015-38 the IRS has revised the list of designated private delivery services (designated PDSs) that employers filing federal tax forms, or other documents, with the IRS may use in order to be eligible for protection under the "timely mailing treated as timely filing/paying" rule of Internal Revenue Code (IRC) § 7502. The Notice also updates and consolidates the rules for determining the postmark date for documents delivered by a designated PDS. These changes are effective May 6, 2015.

  • North Dakota Broadens PTO Forfeiture Provision

    06 May 2015

    An amendment to North Dakota's termination pay law makes it easier for private employers in the state to avoid paying out unused paid time off (PTO) to a terminating employee. Employers should review and update, if necessary, their PTO and final pay policies in light of this change in the law before it goes into effect, and notify employees of any changes as well.

  • 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.

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News: HR and legal considerations for employers regarding payroll.