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Payroll

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.

February’s got the blues, it’s your last chance for W-2s

02/03/2015
You can avoid those last-minute W-2 blues if your W-2 e-files are formatted correctly. This checklist applies to e-filers who are using the Social Security Administration’s EFW2 filing specs.

Vacation becomes permanent for payroll admin after disastrous oversight

02/02/2015
Retribution was swift and merciless for Luzerne County, Pa.’s payroll administrator after 1,400 county employees failed to receive paychecks on the final Friday morning of November last year. County Manager Robert Lawton fired the man while he was out on approved vacation.

Special analysis: Identity theft, W-2s and you

02/02/2015
W-2s are chock full of information every identity thief needs: Social Security numbers and Employer Identification Numbers, neither of which you can truncate, plus employees’ and employers’ names and addresses. This should give you pause, now that employees have their 2014 W-2s in hand, and you’re making final preparations to file those forms with the Social Security Administration.