Policies and Procedures

All Items: Payroll

  • Use of Employer-Provided Cell Phones Policy

    Updated with respect to the National Labor Relations Board’s August 2023 Stericycle ruling, which adopted a new legal standard for evaluating the validity of workplace rules under the National Labor Relations Act.

  • Employee Business Expense Reimbursement Policy

    An employer may use this policy to help maintain reasonable limits on business expenses and ensure compliance with the employment tax laws. Not all business expenses may be reimbursed tax-free, and even tax-free reimbursements may become subject to withholding if employees do not substantiate their expenses within a reasonable time period.

  • California Employer's Guide, DE 44

    As recommended by the California Employment Development Department, employers can refer to guidance in various topic areas, including withholding taxes and unemployment insurance, in the California Employer's Guide, DE 44.

  • IRS Publication 15-T, Federal Income Tax Withholding Methods

    Employers may use IRS Publication 15-T, Federal Income Tax Withholding Methods, to figure the amount of federal income tax to withhold from their employees' wages.

  • IRS Publication 15-A, Employer's Supplemental Tax Guide, (Supplement to Publication 15 (Circular E), Employer's Tax Guide)

    As provided by the Internal Revenue service, IRS Publication 15-A, Supplement to Circular E, Employer's Tax Guide, Publication 15, Employer's Supplemental Tax Guide is a tax information guide for every employer.

  • Exit Interview Policy

    An employer may use this policy to convey the purpose for and importance of conducting exit interviews with employees departing the organization. Given that employers may collect valuable, candid information regarding employment practices from outgoing employees and may also identify post-termination risks such as lawsuits, employers are strongly encouraged to conduct exit interviews with all willing outgoing employees. This policy can be used to put current employees on notice of the employer's intention to conduct such interviews and what the employer intends to do with the information it gathers.

  • IRS Publication 15, Circular E, Employer's Tax Guide

    As provided by the Internal Revenue service, IRS Publication 15 Circular E is a tax information guide for every employer.

  • IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations

    As mandated by the Internal Revenue Service, IRS Publication 515 is a tax guide for employers and withholding agents that pay income to nonresident aliens.

  • IRS Publication 901, U.S. Tax Treaties

    As mandated by the Internal Revenue Service, IRS Publication 901, U.S. Tax Treaties, is a tax information guide for employers that have overseas employees.

  • IRS Publication 957

    As mandated by the Internal Revenue Service, IRS Publication 957 is a guide for employers that pay back pay to employees.

About This Category

Templates to help you create legally compliant documents relating to payroll.

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