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
A recent amendment to Illinois law and an Illinois Supreme Court ruling have clarified the meaning of "misconduct" that disqualifies a former employee from collecting unemployment insurance (UI) benefits. While both the new law and the ruling provide needed guidance, employers in the state may find it harder to fight a benefit claim on this basis if they do not have specific policies in place.
In-depth review of the spectrum of Illinois employment law requirements HR must follow with respect to withholding taxes.
In-depth review of the spectrum of West Virginia employment law requirements HR must follow with respect to depositing and reporting withheld taxes.
In-depth review of the spectrum of Delaware employment law requirements HR must follow with respect to depositing and reporting withheld taxes.
Some states that require employers to withhold income taxes from employees' wages tie their definitions of "wages" to the federal Internal Revenue Code (IRC). However, many states update their IRC references to a specific date every year or so, while others roll their references into the current version of the IRC. Even with IRC conformity, some states have important exceptions. This Quick Reference chart summarizes each state's IRC conformity reference.
This How To guides employers on using the annualized wages method of withholding.
This How To guides employers on determining withholding using the cumulative wages method.
This How To shows employers how to withhold using the percentage method withholding tables published by the IRS.
This How To guides employers on determining withholding using the part-year employment method.
This How To guides employers on determining withholding using the average estimated wages method.
HR and legal considerations for employers regarding payroll.