Overview: A growing employer trend over the past several years has been to integrate payroll within the HR department. So, now more than ever, HR managers need to understand all the complex issues and requirements involved in payroll tax law compliance in order to effectively oversee payroll processing and ultimately avoid costly penalties. This involves managing the following tasks, among many others:
Trends: The following are just a few of the important issues that will have an impact on payroll in 2015!
Author: Rena Pirsos, JD, Legal Editor
On June 26, 2015, the Supreme Court ruled in Obergefell v. Hodges that the Constitution requires all 50 states and the District of Columbia to license same-sex marriages and to recognize such marriages that are lawfully licensed and performed out of state.
California passed urgency amendments to its paid sick leave law that took effect July 13, 2015.
Connecticut employers seeking to emphasize compliance with, and educate their workforces about this law, should consider including this model policy statement in their handbook.
North Dakota employers that provide paid vacation or paid time off (PTO) and seek to indicate that North Dakota employees will receive pay for accrued but unused vacation or PTO upon termination of employment should consider including this model policy statement in their handbook.
In-depth review of the spectrum of Ohio employment law requirements HR must follow with respect to taxation of employee benefits.
North Dakota does not recognize same-sex marriage, civil unions and domestic partnerships. The value of health benefits provided to an employee's same-sex spouse or partner is taxable.
The value of health insurance benefits provided to an employee's same-sex spouse or partner and/or their dependents is taxable in Nebraska.
The value of health insurance benefits provided to an employee's same-sex spouse or partner and/or their dependents is taxable in Missouri.
In-depth review of the spectrum of Kansas employment law requirements HR must follow with respect to taxation of employee benefits.
This section helps HR professionals understand the value of offering different forms of paid leave (e.g., vacation time, personal time and holidays). This section also discusses the use of paid time off banks.
HR and legal considerations for employers regarding payroll.