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
This How To details the steps an employer should take to properly report third-party sick pay to the IRS.
This Quick Reference chart summarizes federal and state laws regarding whether same-sex marriages, civil unions and/or domestic partnerships are recognized, and whether the value of benefits provided by an employer to an employee's same-sex spouse or civil union or domestic partner is taxable. This chart will be updated when any changes in these laws occur.
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.
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.
This How To shows employers how to withhold on supplemental wages using the aggregate method.
This How To explains an employer's options for properly handling extra pay periods caused by the calendar.
HR and legal considerations for employers regarding payroll.