Compensation & Benefits

Employee or independent contractor? When Section 530 relief applies

02/19/2025

Section 530 is a significant safe harbor, but its scope is narrow. The key to Section 530 relief is how you treat workers, not what or how you pay them.

Finding the right way to say ‘thank you’ to employees

02/12/2025

With Employee Appreciation Day approaching on March 7, now is the perfect time to plan meaningful ways to recognize your team’s hard work.

Obey state & local wage-and-hour laws in addition to the federal FLSA

02/10/2025

Many states and municipalities have wage-and-hour laws that go beyond the mandates of the federal Fair Labor Standards Act. The FLSA sets the floor for wage-and-hour rules, but states and cities are free to set standards that are more generous to employees.

Research: 98% of employers pay bonuses

02/10/2025

WorldatWork found that 98% of organizations now use some form of bonus program, a significant rise from 93% in 2021.

Beware high fees associated with alternative pay methods

02/07/2025

The Consumer Financial Protection Bureau has launched a lawsuit alleging that providers of wage-payment methods are charging exorbitant fees to workers who receive their pay via alternative means such as debit cards.

‘Right to disconnect’ might be next employee-protection trend

02/07/2025

The smartphones we carry in our pockets and purses give us 24/7/365 access to work-related phone calls, emails and texts—which gives our bosses 24/7/365 access to us. Thus, many managers expect their employees to be available to instantly respond to questions or solve problems. That is taking a mental toll.

The ERC: Not in the news, but definitely not forgotten

02/03/2025

The IRS is still plugging away at processing those Forms 941-X on which the employee retention credit is claimed. But it’s been busy doing other things, too, like ratcheting up its compliance efforts by sending out ERC recapture letters, which is exactly what it sounds like—the IRS wants its credits back, and if you don’t give them back voluntarily, it will take them.

March 2025: Employer’s business tax calendar

01/31/2025

Here’s your monthly guide to critical payroll due dates.

Bye-bye, so long, farewell: What to do with terminated employees’ 401(k) assets

01/30/2025

You have a fiduciary duty to at least try to locate employees who left their 401(k) plan assets behind when they terminated. The IRS and the DOL list measures that will satisfy this fiduciary duty, but what if you take any or all of those steps and still draw a blank?

The catch with the IRS’ proposed catch-up contributions regs

01/27/2025

Proposed regulations implementing SECURE 2.0’s requirement that employees earning more than $145,000 (as adjusted for inflation) make catch-up contributions on a Roth, after-tax basis come loaded with warnings and extra payroll responsibilities.