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Payroll

IRS extends tax-free benefits to all same-sex married couples

09/10/2013
New IRS guidance affirms: Same-sex married employees are entitled to all federal spousal tax benefits, even if they live in a state that doesn’t recognize same-sex marriage.

Does telecommuting affect nonexempt status?

09/03/2013
Q. We’ve allowed employees to work from home on occasion and are considering making it an option for some positions. Does exempt/nonexempt status matter when it comes to employees working from home on a permanent basis?

Isn’t it illegal to withhold pay as punishment?

09/03/2013
Q. When an employee fails to clock in or out properly, our payroll department withholds that day’s pay until the next pay period as a form of employee discipline. My understanding is that an employer can’t hold back portions of pay as punishment. Am I right?

Wilkes-Barre McDonald’s faces debit card suit

09/03/2013
A former McDonald’s employee is suing a franchise owner, arguing that paying her via a payroll card—with all its attendant fees—meant she earned less than the minimum wage.

DOMA-related issues top IRS’ 2014 business plan

09/02/2013
The 2013-2014 Priority Guidance Plan is the IRS’ road map for regulatory and administrative guidance it hopes to publish by June 30, 2014. Commonly referred to as “the business plan,” the IRS has loaded itself up with 324 projects. As usual, Payroll figures very prominently on the IRS’ agenda. Here’s what to expect.

What? Year-end already!

09/02/2013
We can already hear the collective “@#$%&!” from Payroll managers across the nation. But the world turns, and now it turns once again to year-end. Take a few minutes now to run down this checklist, and you’ll almost certainly have a smooth start to year-end 2013.

No tax-free reimbursement for a long-distance commute

09/01/2013
Question: An employee lives in New York, but commutes to our offices in Maryland every week. He returns home on Friday. We are contractually obligated to reimburse him for his weekly hotel/housing expenses. Are his reimbursements taxable, or do they qualify as tax-free local lodging expenses?

How separate must employers be for OT purposes?

08/30/2013
Question: A nonexempt employee works for a company and its subsidiary. Each company has separate federal Employer Identification Numbers (EINs), workers’ compensation policies and state unemployment accounts. The two companies, however, share an HR department and some corporate officers. The employee completes two time sheets and has different managers. Is she entitled to overtime if she works longer than 40 hours between the two companies?

Jury’s discrimination award is subject to withholding

08/29/2013
A federal appeals court has ruled that a former employee’s Title VII jury award was taxable back pay and front pay. The employer, therefore, didn’t need to seek the trial court’s approval to withhold taxes, even though the award didn’t explicitly allow the employer to withhold.

September 2013: Employer’s business tax calendar

08/29/2013
NOTE: Saturdays, Sundays and legal holidays as observed in the District of Columbia are taken into account to determine due dates. Under the federal deposit rules, you’re allowed a deposit shortfall of the greater of $100 or 2% of your tax liability.