All Items: Payroll

  • IRS Issues Optional 'High-Low' and Special Per Diem Rates for 2014-2015

    29 September 2014

    The IRS has issued Notice 2014-57 announcing the 2014-2015 list of "optional high-low" federal per diem rates that employers may choose to use instead of the standard federal rates issued by the General Services Administration to reimburse expenses incurred by employees who travel on business to locations within the Continental US. The IRS also has issued the special federal meals and incidental expenses per diem rates that apply to the transportation industry and the incidental-expenses-only rate.

  • Federal Standard Per Diem Rates for FY 2015 Released

    12 September 2014

    The General Services Administration has released its annually updated list of federal maximum per diem rates that employers may use to reimburse expenses incurred by employees who travel on business to locations within the Continental United States (CONUS). The rates are effective for travel undertaken on or after October 1, 2014.

  • Aircraft Terminal Charge, SIFL Mileage Rates Increase for Second Half of 2014

    08 September 2014

    The US Department of Transportation has released the aircraft terminal charge and standard industry fare level (SIFL) mileage rates for the second half of 2014. The rates are used by the Internal Revenue Service to determine the value of noncommercial flights on employer-provided aircraft under the aircraft valuation method for withholding tax purposes.

  • New Recordkeeping, Termination Pay Requirements to Take Effect in Colorado

    27 August 2014

    New pay-related recordkeeping and termination pay requirements will go into effect in Colorado on January 1, 2015, under the recently enacted Wage Protection Act of 2014.

  • Los Angeles-Area Employers Must Reimburse Employees for Work-Related Calls on Personal Cell Phones

    25 August 2014

    The ruling in Cochran v. Schwan's Home Service, Inc. sheds light on important issues for employers with respect to BYOD (Bring Your Own Device), the practice of allowing employees to use their own personal devices such as cell phones and tablets for work-related purposes.

  • Illinois Will Soon Allow Wage Payment by Payroll Debit Card

    22 August 2014

    The Illinois wage payment law has been amended to include a new section that officially permits employers to pay wages to employees using payroll debit cards (in addition to cash, check or direct deposit) starting January 1, 2015. An employer's payroll debit card program is subject to several requirements.

  • Federal Child Support Agency Updates Standard Income Withholding Order

    21 August 2014

    The federal Office of Child Support Enforcement has updated the standard Income Withholding For Support (IWO) form and instructions, which must be used whenever an employer is required to withhold child support from an employee's pay.

  • IRS Clarifies Income Tax Refund Procedure for Same-Sex Married Employees

    20 August 2014

    In Information Letter 2014-0012, the Internal Revenue Service has outlined two procedures that a same-sex married employee may use to claim an income tax refund if an employer included the value of his or her spouse's health insurance on the 2013 Form W-2.

  • Maine to Eliminate Quarterly Combined Employment Tax Filing and Payment

    15 August 2014

    Maine Form 941/C1-ME, Combined Filing for Income Tax Withholding and Unemployment Contributions, will be divided into separate forms effective for tax years beginning after January 1, 2014.

  • IRS Revises SSN Verification Procedures to Avoid Backup Withholding

    11 August 2014

    Newly revised IRS procedures allow independent contractors to stop or prevent backup withholding on reportable employer payments by validating and presenting a Social Security card to an employer.

About this category

News: HR and legal considerations for employers regarding payroll.