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Compensation & Benefits

Third-party authorizations on Form 941: Do they apply to one or all?

06/03/2013
Q: Does the authorization that appears in Part 4 of Form 941 apply only to the specific form being filed, or to all returns filed during the tax year? We want to determine if this section must be completed on each return, even if none of the information changes.

How should we determine if employees should be paid for time in training?

06/03/2013
Q. We send our hourly employees to training that is related to work but is not required for employees to do their jobs. The training is on a weekend, is voluntary, and no work is performed. Are we required to pay employees for the hours they spend attending the training?

Third-party authorizations: What to know before you sign

06/03/2013

You can’t hire a third party, like a payroll service bureau, to handle your payroll unless you sign Form 8655, Reporting Agent Authorization. Along with that form, the reporting agent may also ask you to sign Form 8821, Tax Information Authorization. Caution: Don’t sign forms blindly.

Are payments taxable if an individual isn’t yet an employee?

06/01/2013
Q: When does the employer/employee relationship begin? My boss believes that relocation expenses don’t need to be reported on a W-2 form because they’re paid before an employee begins working.

Construction firm nailed for worker misclassification

05/31/2013
Freeman & Associates Contracting, a Raleigh construction firm, has agreed to pay four workers $20,000 in back wages after U.S. Department of Labor investigators determined the workers were improperly classified as independent contractors.

Employee filed incorrect pay complaint? It’s still protected

05/31/2013
Here’s a new twist on protected activity and retaliation: Apparently an employee can complain about wage-and-hour issues to the wrong agency—even one that has nothing to do with enforcing labor laws—and still gain protection from retaliation.

Farmer to pay back wages to migrant workers

05/31/2013
J. Roland Wood Farms, a Benson tobacco and sweet potato grower, has paid nearly $21,000 in back pay and penalties to 138 migrant workers following a DOL investigation into violations of the Migrant and Seasonal Agricultural Worker Protection Act.

NLRB back-pay ruling boomerangs into payroll

05/31/2013
In late 2012, the NLRB ruled in an unfair labor practice case that when lump-sum back pay awards span more than one year, the employer must report the awards to the Social Security Administration and reimburse employees for the excess federal and state income taxes that are attributable to those awards.

Health care reform: Prepare now for employer mandate in 2014

05/30/2013
Although the Affordable Care Act’s employer mandate takes effect in 2014, implementation of several requirements will depend on circumstances that unfold this year. Employers should plan ahead to avoid unexpected negative consequences. Immediate actions may be necessary.

If exempt employee fields calls or emails on a sick day, is it still a sick day?

05/28/2013
Q. If a salaried manager is contacted via phone or email while out on a sick day and she responds, would that constitute work performed? Would that still be considered a sick day?