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Payroll

First-time penalty? Here’s what to do

05/25/2017
The IRS will almost always abate a first-time penalty for failing to deposit payroll taxes, but you must have established a good track record beforehand.

Electronic signatures: To PIN or not to PIN

05/25/2017
How many ways are there for you to electronically sign payroll returns that will allow your third party to e-file on your behalf? At least two, according to newly revised Forms 8879-EMP and 8453-EMP.

Glitch for PTO banks: Constructive receipt

05/25/2017
Before you take the leap into PTOs, two private letter rulings from the IRS may temper your enthusiasm for them by dredging up the dreaded concept of constructive receipt.

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