Payroll

What counts as compensable working time?

02/23/2015

Q: We’re a property management company. Nonexempt employees must remain on-call at night and during the weekend to handle emergencies. Usually all they have to do is call the plumber or another service provider. If an employee receives a text or call, is that time compensable? Does the length of the call have any impact on whether the time is compensable?

Can we make employees pay for new uniforms?

02/18/2015

Q. We had to provide an employee with a replacement uniform shirt after he lost the one we gave him when he was hired. Can we require him to pay for this replacement by taking it out of his pay?

Don’t do it! Agencies clarify stances on ACA coverage dodges

02/18/2015

There is such a thing as being too clever by half, when it comes to enforcing the group health mandates of the Affordable Care Act. The IRS and its sister agencies have been putting out fires caused by promoters who claim compliance with the law through a hyper-technical reading of its provisions. Here’s the latest.

Final IRS regs clarify ACA’s individual mandate

02/16/2015

The IRS has issued final regulations that cover how group plans’ design affects affordability.

Don’t overpay for first shift of daylight saving time

02/13/2015

Daylight saving time begins at 2:00 a.m., March 8, 2015. Graveyard-shift workers, therefore, will actually work only seven hours that day.

Can we delay paycheck until personnel file is done?

02/13/2015

Q. We allow employees to begin working without handing in the documentation we require, such as reference letters. (We always have legal documentation, such as I-9s and W-4s) Are we legally allowed to hold an employee’s paycheck until their personnel file is complete?

Form W-2c: The agony of errors

02/12/2015

The earlier you fix errors on your 2019 W-2s, the less likely it is you’ll be penalized by the IRS. Procrastinators don’t win: If you correct errors within 30 days, the penalty is $50 a form. If you wait until after Aug. 3, 2020, the penalty spikes to $270 a form.

Sample request form for corrected/reissued 2014 W2s

02/11/2015

When an employee needs a new W2, make sure to print out and use this to ensure the process is documented.

Supreme Court to hear ACA premium tax credit case

02/09/2015

The U.S. Supreme Court has agreed to hear King v. Burwell, which is an appeal from the 4th Circuit regarding whether the Affordable Care Act’s premium tax credits are available to all eligible individuals, regardless of whether they purchase health insurance through a state or federal exchange.

Supreme Court rules security check time isn’t compensable

02/06/2015

The U.S. Supreme Court has ruled unanimously that the time employees spent waiting at the end of the day to undergo security checks, and the time they spent undergoing those checks, wasn’t compensable working time under the Portal-to-Portal Act. The time, the Court said, wasn’t integral and indispensable to the performance of employees’ jobs.