All Items: Payroll

Annual Retirement Plan COLAs and Fringe Benefit Limitations

Updated to reflect post tax reform cost-of-living adjustments to the HSA dollar limits for tax years 2018 and 2019, and the foreign housing-cost limitation and the base housing amount for tax year 2018.
ACA Information-Reporting Requirements

Starting in 2016, many employers will be required to comply with the information-reporting requirements under Affordable Care Act. This Quick Reference chart will help employers understand and prepare for their reporting responsibilities.
Tax Reform Law - Comparison of Pre- and Post-Reform Provisions Affecting Employers

This chart provides a before-and-after comparison of the status of the payroll and benefits provisions affected by the sweeping tax reform legislation signed by President Trump on December 22, 2017. The changes are effective January 1, 2018, unless noted otherwise.
Social Security and Medicare Tax Rates and Benefit Amounts

Updated to reflect 2018 FICA tax rates and benefit amounts, including a reduction in the previously announced 2018 Social Security taxable wage base.

About This Category

Key facts for employers and HR relating to payroll.