All Items: Employment Taxes

  • 2017 Social Security Taxable Wage Base Substantially Increased, Benefit COLA and Related Figures Also Up

    October 19, 2016

    The Social Security Administration has issued inflation-adjusted figures for 2017, including the Social Security taxable wage base, the earnings tests for retirees who return to work, the quarter of coverage requirement for Social Security benefits, and the cost of living adjustment (COLA) for Social Security benefits.

  • Indiana Local Income Tax Reform Effective Soon

    September 13, 2016

    The Indiana Department of Revenue has issued guidance regarding changes in the nonresident local income tax rate and the structure of the local income tax rates in general, effective January 1, 2017.

  • New Jersey to Terminate Reciprocal Withholding Agreement With Pennsylvania

    September 7, 2016

    On September 2, New Jersey Governor Chris Christie gave 120 days' required notice of intent to end the state's 40-year-old reciprocal income tax withholding agreement with Pennsylvania. If New Jersey follows through, the agreement will terminate at the end of 2016, and will affect employers and employees in both states.

  • Final IRS Regulations Define Marriage in Gender-Neutral Terms

    September 6, 2016

    On September 2, the IRS released immediately effective final regulations that define the term "spouse" in a gender-neutral manner under federal law. The regulations follow up on two Supreme Court decisions that have recognized same-sex marriage at the federal and state levels since 2013.

  • HR Compliance Changes Take Effect July 1; Trends Include Minimum Wage, Military Leave and Payroll Updates

    June 21, 2016

    HR departments should get ready now to comply with a wide variety of employment law requirements that are changing on July 1. Depending on the employer's presence in various jurisdictions, a number of workplace practices may be affected by legislative changes, ranging from employment contracts to payroll.

  • IRS Discusses Tax Treatment of Wellness Program Benefits

    June 10, 2016

    The IRS has released a Chief Counsel Advice Memorandum discussing the tax treatment of wellness program benefits and employer reimbursement of premiums provided on a pretax basis under a ยง 125 cafeteria plan (under the Internal Revenue Code - IRC).

About This Category

News: HR guidance on compliance with Social Security and Medicare (FICA) taxes, payroll taxes and federal unemployment insurance (FUTA) taxes.