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Payroll

Draft ACA info forms create new headaches for Payroll

10/02/2014
Draft forms recently released by the IRS are designed to implement the Affordable Care Act’s information-reporting requirements. Watch out! Large employers—those with at least 50 full-time employees, including full-time equivalent employees—that don’t offer health insurance must file these forms and provide copies to employees.

October 2014: Employer’s business tax calendar

09/30/2014
This is your monthly guide to critical payroll due dates.

2015 Social Security wage base update

09/24/2014
The Social Security Administration is days away from releasing the 2015 Social Security taxable wage base.

How to fix E-Verify oversight?

09/17/2014
Q: An employer didn’t create cases in E-Verify for several years. The employer is again using its E-Verify account and creating cases. Should the employer create cases for employees who were hired while it wasn’t using E-Verify?

What’s a ‘payment’ for child-support withholding?

09/16/2014
Q: Employees exercise options and buy company stock. Is the value of the stock subject to child-support withholding? Is it as a lump-sum payment, or covered under the standard income withholding order?

Worksheet for fourth quarter 2014 941 forms

09/15/2014
Payroll specialists, download this tool to prepare for the year’s end.

What’s in a name for Social Security purposes?

09/11/2014
Q: When employees marry, is it a legal requirement that we wait to change their names in the payroll system until they present new Social Security cards with the name change, or can we rely on their marriage licenses to make those changes?

2015 Social Security wage base

09/08/2014

Each fall, the Social Security Administration releases the annual Social Security taxable wage base. Except for tax-free fringe benefits, all wages are subject to the Medicare portion of FICA, since there’s no wage base …

Payroll: Go directly to year-end, do not pass go, do not collect $200

09/05/2014
Things return to a more normal pace after Labor Day. But normal for Payroll is still hectic. If you take a few minutes now to complete the items on this checklist, you’ll have an easy start to year-end 2014.

How should we handle wage overpayment?

09/02/2014
Q. We recently overpaid an employee by $3,500 but the discrepancy was not discovered until six months later. Can we automatically and legitimately withhold those wages from his paycheck? Also, would it be inappropriate to dock additional wages for the employee not making us aware of the mistake?