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Payroll

After tech ‘buyout’ what are our FICA/FUTA obligations?

06/08/2013
Q: We purchased some technology from another company and the deal included the transfer of some employees. Since we didn’t buy the entire company, can Payroll carry over their FICA and FUTA wages?

New pay on the way: Update on New York wage-and-hour law

06/07/2013
Get ready, New York ­employers. New developments will affect how and how much you pay your employees. The state minimum wage will soon increase and the NYSDOL has proposed new regulations on wage deductions.

­­­­­­­­L.I. diner owners face prison after serving up a side of fraud

06/07/2013
The owners of a Nassau County ­diner face up to four years in prison after a joint federal/state investigation found massive payroll and tax fraud at the restaurant. They pleaded guilty to several felony and misdemeanor counts alleging wage-and-hour violations and shady bookkeeping.

Math class is in: How to figure exempts’ first/last week of pay

06/07/2013
Employees who are exempt from the FLSA need only be paid a proportionate amount of their full, weekly salary for their first and last weeks of work if they begin or terminate employment work midweek. A federal trial court has ruled that employers have a great deal of discretion when figuring this proportionate amount.

Exempt employees and time clocks: How closely can we monitor their hours?

06/06/2013
Q. Can we use a time clock for exempt employees? If not, how can we have a record of their hours worked? 

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.

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.

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.

When using temps, make sure temp agency retains control of employment relationship

05/28/2013
Using temporary workers can be an effective way to stretch your labor budget without making a long-term staffing commitment. But if a temp sues over alleged discrimination, you may not have saved much money. To prevent surprises, make sure you treat the temp as a guest—leave the employment details to the agency that supplies the temp.