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Payroll

DOL’s 80/20 tip-credit rule overturned

08/30/2024
A federal appeals court on Aug. 23 struck down a Department of Labor rule governing how tipped workers must be paid for performing work for which they cannot receive tips.

I love you, now please get off my health insurance

08/22/2024
Open enrollment will soon be here. If you’re wondering why your group health premiums have gone sky-high, it may be because you extend group coverage to employees’ spouses. You can kick spouses off your plan without it turning into a catastrophe for employees. Some options may even save employees money.

In the Payroll Mailbag: September ’24

08/22/2024
Questions are still bubbling up regarding the Department of Labor’s salary-level regulations, which required you to raise exempts’ salary to $844 a week on July 1.

FMLA leave begins at birth, not before

08/22/2024
The days immediately preceding a child’s birth are exciting. And who could blame a dad for wanting to experience it by taking FMLA leave? The 11th Circuit, however, has ruled that FMLA leave begins when the child is born, not before, so an employee who was terminated for absences he racked up before his child was born was fired legitimately.

4 common errors on Forms 1095/1094 & how to avoid them

08/21/2024
The Affordable Care Act requires employers with at least 50 full-time employees to offer 95% of their full-time employees affordable group health insurance providing minimal value and to report those offers on Forms 1095-C and 1094-C. The IRS is once again ramping up enforcement efforts. Here are the mistakes you need to avoid for 2024 reporting.

Vote early, not often

08/21/2024
Election Day is a scant two months away, and everyone should exercise their franchise. If you’re not located in a state with early voting, you can let employees take time off from work to vote. On the other hand, you may not have much choice—some states require you to give employees this time off.

The revenue officer always calls first

08/21/2024
Undeposited payroll taxes pile up so quickly, the IRS has a special name for it: pyramiding. Pyramiding is of such a concern to the IRS that it used to send revenue officers, unannounced, to employers falling behind on their deposits. A recent memo from the IRS’ Small Business/Self-Employed Division outlines the new procedure for ROs who are pursuing failure-to-deposit penalties.

What records are good enough to pass an auditor’s test?

08/21/2024
The quality of your records determines the outcome of a tax audit. Keep sloppy records—what IRS auditors call the dreaded “box of frogs”—and odds are you just talked your way into a large tax bill. Mileage apps can help employees neaten up their documentation chores when they seek reimbursement for their business miles.

Time to pre-worry about this year’s W-2s

08/21/2024
Payroll is full of worry, and it only gets more intense as the year winds down. Here are some things you can do to ensure your year-end process runs as smoothly as possible.

Travel time & money: Lessons for employers

08/20/2024
Tracking working time and reimbursing nonexempt employees for their traveling expenses can be difficult tasks. Fail to do both and you’ll end up in the middle seat on a long flight to nowhere. Two cases illustrate.