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Payroll

IRS ramping up 100% penalties for payroll tax violations

05/25/2017
The Treasury Inspector General for Tax Administration (TIGTA) has made five recommendations to the IRS on improving the Sec. 6672 assessment process. Bad news: The IRS has agreed to implement four of them. Bottom line: Expect more 100% penalty assessments

Can a worker be both exempt and nonexempt?

05/23/2017
Q: “We have an exempt employee who sometimes works weekends in a different role, which is nonexempt. Should the exempt employee be paid straight time or overtime?” – Natalie, Virginia

Tough economy no excuse for pay bias

05/17/2017
The 8th Circuit Court of Appeals has ruled that an economic downturn cannot be used as an excuse to justify continuing unequal pay under the Equal Pay Act.

Keep accurate pay records–or prepare for court to take employee’s word for it

05/16/2017
If you fail to keep tabs and the worker sues, it’s generally his word against yours as to how many hours per day and per week the employee worked. That can result in a big back-pay bill, especially if the court doubles the damages as permitted under both federal and state law.

June 2017: Employer’s business tax calendar

04/26/2017
Here’s your monthly guide to critical payroll due dates.

Regs ease up on employers’ matching 401(k) contributions

04/26/2017
Employees are always vested in the amounts they contribute into their 401(k) plan accounts on a pretax basis. The same isn’t true for employer matching contributions, which means that 401(k) plans must account for forfeitures when employees leave before they become vested.

In the Payroll Mailbag …

04/26/2017
Will this W-2 attract the IRS? … Free legal services as a tax-free fringe benefit

Payroll odds and ends from recent IRS email advice

04/26/2017
The IRS is a prodigious publisher. Here are digests of emails sent between IRS offices.

Federal poverty line safe harbor set for 2019 plan year

04/26/2017
Under the Affordable Care Act’s federal poverty line safe harbor, group health benefits are affordable during the 2019 plan year if employees don’t pay more than $102.63 a month.

Your kids’ summer employment: Yes, you need time sheets

04/26/2017
Even children who work in the family business must have their time recorded on time sheets. What’s more, those time sheets must be credible, if you want to take a salary deduction for the wages you’ll pay your kids this summer.