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Payroll

Payroll NRP continues, S corp NRP waits in the wings

03/08/2013
The next 2,000 Forms 941 to audit as part of the IRS’ National Research Project (NRP) have been selected and all audits are open, said Faris Fink, commissioner of the IRS’ Small Business/Self-Employed Division. Fink said the Payroll NRP has shown high rates of compliance, but problems have become evident—notably, problems involving company cars.

6th Circuit turns down IRS’ bid to rehear key SUB pay case

03/06/2013
The 6th Circuit Court of Appeals has denied the IRS’ request to rehear its decision in U.S. v. Quality Stores, Inc. Having run the gamut at the appellate level, it’s likely that the IRS will appeal to the U.S. Supreme Court. A petition to the Supreme Court is due April 4.

‘March Madness’ payroll style: W-2c forms bounce into view

03/05/2013

While everyone else is watching college basketball’s “March Madness,” paper W-2 filers will be at their desks sorting through those forms for errors and preparing to file W-2c forms. W-2 e-filers have until April 1 to file their original W-2s with the SSA, but even this extra time won’t be enough to avoid the W-2c hook if errors are discovered after filing.

Tips for controlling the W-2 reissuing process

02/27/2013
It’s a frustrating fact of payroll life: Employees lose their W-2s. Here are tips for controlling the reissued W-2 process.

How long must we retain our payroll records?

02/26/2013
Q: We have some very thick payroll files, so we’re wondering what we need to keep and for how long. We’d also like to confirm that time cards must be kept for seven years.

IRS issues regs on ACA’s employer play-or-pay provision

02/25/2013
A key portion of the Affordable Care Act health care reform law is the employer play-or-pay provision, also known as the employer mandate. Regulations, which are proposed to become effective for months after Dec. 31, 2013, implement this provision. You may rely on these regs until final regs are issued.

Better late than never: 2013 inflation adjustments issued

02/22/2013
Well, it took the IRS long enough, but it finally released the official inflation-adjusted figures for 2013. Here’s the roundup.

How do you track hours worked for nonexempts?

02/13/2013
Despite plenty of new high-tech options, good old-fashioned paper time sheets remain the most popular way to record how many hours employees work, according to a recent HR Specialist poll.

Could your comp system survive a disaster?

02/06/2013
Natural disasters can bring business to a standstill. It’s critical to maintain redundant systems to avoid losing payroll records and preserve the ability to issue paychecks.

Let the sun shine: Daylight Saving Time begins in March

02/06/2013
Daylight saving time begins at 2 a.m., March 10. Graveyard-shift workers, there­­fore, will actually work only seven hours that day.