• The HR Specialist - Print Newsletter
  • HR Specialist: Employment Law
  • The HR Weekly

Payroll

How do we pay someone who gets sick after using all his paid leave?

04/11/2014
Q: An employee exhausted all of his vacation and sick days, before he got sick again. He worked for only five days of our 15-day semimonthly pay period. Should he be paid for the entire pay period, or should he be docked for the days he didn’t work during that pay period?

2014 State Direct Deposit/Paycard Laws

04/11/2014
State laws usually require that employees voluntarily participate in direct deposit or paycard programs. This chart summarizes the states’ direct deposit/paycard rules.

Supreme Court rules that severance pay is FICA-taxable

04/08/2014
In a unanimous decision, the U.S. Supreme Court on March 25 reversed the 6th Circuit Court of Appeals, ruling that an employer’s severance pay plans were FICA-taxable. As a result, the IRS isn’t on the hook to pay up to $1 billion in FICA refunds to various employers and their employees who were let go over the past several years.

ACA play-or-pay regs dole out breaks to all employers

04/07/2014
Under final Affordable Care Act regulations issued in February, for the 2015 plan year only, large employers with at least 100 employees during 2014 must either offer 70% of full-time employees and their nonspouse dependents affordable health insurance that provides minimum value or pay a free-rider penalty. Beginning with the 2016 plan year, offers of coverage must be made to 95% of full-time employees and their nonspouse dependents.

Fast track settlement opens to small employers

04/04/2014
Fast track settlement, which up until now has been available only to businesses with more than $10 million in assets, has made its way down the line to businesses in the IRS’ Small Business/Self-Employed division. That’s good news, considering penalties and interest continue to mount while your case remains open.

Ambiguities cut against employers in vacation pay cases

04/03/2014
Most states allow employers to determine whether they will pay terminating employees for their accrued, unused vacation time. But be warned: Any ambiguity in your company’s vacation pay policy or how that policy is executed will most likely be resolved in employees’ favor.

Supreme Court: Severance is FICA-taxable

04/01/2014
The U.S. Supreme Court on March 25 unanimously ruled that severance pay is subject to withholding of FICA taxes, which employers and employees pay to fund Social Security and Medicare.

Final business: 5 steps to take when an employee dies

04/01/2014

Beyond its obvious emotional impact, an employee’s death almost always leaves unfinished business for HR and payroll. Follow these steps to help smooth the process when you’re notified of an employee’s death …

OCSE sets parameters for standard Income Withholding Orders

03/31/2014
Just how standard must a standard child support Income Withholding Order be? Very standard, according to the Office of Child Support Enforcement, which created it and mandates its use.

April 2014: Employer’s business tax calendar

03/28/2014
NOTE: Saturdays, Sundays and legal holidays as observed in the District of Columbia are taken into account to determine due dates. Under the federal deposit rules, you’re allowed a deposit shortfall of the greater of $100 or 2% of your tax liability.