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Payroll

Backup withholding required even after W-9s are tossed

06/03/2011

You must backup withhold on payments made to independent contractors if they don’t certify their Taxpayer Identification Numbers to you prior to payment. Contractors may make those certifications by providing you with Form W-9, which you must keep for three years. Caution: You may want to retain these forms for longer than three years. Here’s why:

Timely mailing rule applies to package damaged in transit

06/03/2011
If you mail a tax-related document on the date it’s due, you’ll be considered to have timely filed it, according to the tax code’s timely-mailing-is-timely-filing rule. The same is true if the document isn’t delivered because the post office mangled it during processing.

Another Bride, Another Groom: An SSN Problem About to Loom?

06/02/2011
June is wedding month, which means name changes for brides who take their husbands’ names and couples who hyphenate their names. Reminder: Newlyweds must get replacement Social Security cards showing their new names.

Understand your state law on pay cards, direct deposit

06/01/2011
More employers are offering to let ­workers collect their pay on reloadable, prepaid bank cards. But make sure you know your state law: Most states prohibit employers from mandating that workers receive pay electronically.

Is it OK for supervisors and employees to use different methods for recording work hours?

05/27/2011
Q. Our nonsupervisory, hourly employees punch in using a time clock. Our supervisors write timecards. Is this dual method acceptable or could it lead to legal trouble?

Levies and garnishments: Tough questions

05/26/2011
Question: An employee who has child support withheld from his pay declared bankruptcy. We received a bankruptcy order that requires us to withhold $330 monthly. However, the Consumer Credit Protection Act says not more than 50% of an employee’s disposable pay can be withheld for child support. The bankruptcy trustee said that the 50% limit doesn’t apply, but this seems wrong to us. Who’s correct?

Beyond withholding: Payroll’s many compliance duties

05/25/2011
It’s not just about withholding, depositing and reporting anymore. Today, payroll’s responsibilities vary greatly, so we asked subscribers how much more they do:

Same-sex marriage & payroll: What happens now?

05/18/2011
The Defense of Marriage Act (DOMA) prohibits the extension of federal marriage benefits to same-sex couples who marry under state law. Some federal courts have ruled DOMA unconstitutional, and the Department of Justice says that it will no longer defend the law. But the IRS says it’s still enforcing DOMA as it applies to the tax laws that cover married couples.

E-pay progress: Make the move to pay cards

05/16/2011
Is your direct deposit campaign a little long in the tooth? Now may be the best time to update your compensation sys­tem by adding pay cards to the mix. But before you call your payroll provider or bank to set up a pay card option, understand that there are legal and practical pitfalls you must avoid.

IRS issues W-2 health benefit reporting guidance

05/16/2011

The health care reform law requires you to report the value of employees’ health benefits on their W-2 forms. The IRS waived mandatory reporting for 2011, pending future guidance. Now the guidance has been released. It requires employers filing 250 or more W-2s to report beginning with 2012 W-2s that are filed in 2013.