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Payroll

401(k) plan loans: Figuring the payback is a @#$%&!

08/24/2017
The IRS generally frowns on 401(k) plans that allow employees to take out loans. And it has come down like a hammer when employees whose accounts hold more than $100,000 in vested benefits take out multiple loans during the same year.

In the Payroll Mailbag …

08/24/2017
Employee name/SSN mismatch problems … Can a bonus be withheld for child support? … I-9s for temps and distance workers

California on track for FUTA credit reduction

08/24/2017
California is the last state standing from the 2008 economic downturn to be liable for a FUTA reduction, since it has yet to repay loans it took out to shore up its unemployment trust fund.

Swindled payroll clients come up short in the end

08/24/2017
The IRS does not have to return to a bankruptcy estate a bankrupt payroll service bureau’s tax deposits that were collected from clients, but that were embezzled, a federal appeals court has ruled.

Slam the door on scammers this year-end season

08/24/2017
There’s one overriding concern you need to worry about as year-end approaches—stopping scammers from getting into your payroll records. And scammers have become increasingly sophisticated, as last summer’s ransomware attacks have shown.

What happens when payday is on a holiday?

08/02/2017
Q. Our wage payment deadline falls on the first Monday of September this year, which is Labor Day. By when must a company make payments to meet its deadline and avoid penalties when its payment date falls on a holiday?

Must we pay a premium on holidays?

08/02/2017
Q. I have chosen to keep my business open on Labor Day. Must I pay employees who work on Labor Day (and other holidays) premium holiday pay?

September 2017: Employer’s business tax calendar

07/27/2017
Here’s your monthly guide to critical payroll due dates.

Supreme Court: Hospitals’ pension plans are church plans

07/27/2017
In a significant win for these organizations, the U.S. Supreme Court has ruled that defined benefit pension plans offered and maintained by hospitals associated with religious organizations are, nevertheless, church plans, which are excluded from ERISA, the federal benefits law.

In the Payroll Mailbag …

07/27/2017
Discipline and pay: Not a good combination … Can we tell employees to hurry up and cash their checks? … Are these bonuses includable in the regular rate? … Classification challenge for returning retirees