D.C. is changing withholding forms
D.C. is proposing a massive change to withholding tax returns. There will not be a FR900M or a FR900B for 2017. Existing monthly filers will be converted to quarterly filing (payment are still due...
View ArticleE-Verify will begin deactivating some user IDs
On August 1, 2016, E-Verify will begin deactivating user IDs that have not been accessed for 270 days (approximately every 9 months). To avoid deactivation, users should log in to E-Verify with their...
View ArticleUnused benefits pay must be included in regular rate
A city’s payment of unused benefits must be included in the regular rate of pay and thus in the calculation of the overtime rate for its police officers, ruled the Ninth Circuit. Additionally, because...
View ArticleD.C. Council gives final nod to increased minimum wages
The Council of the District of Columbia approved legislation to increase the minimum wage during an emergency legislative meeting held on June 21, 2016. This was the second and final approval of the...
View ArticleD.C. announces changes to 2017 withholding forms
The District of Columbia Office of Tax and Revenue (OTR) has announced changes to its withholding filing requirements and tax returns for the 2017 filing year (see Payroll Management Guide Report...
View ArticlePennsylvania releases “official” local tax rates
Pennsylvania has released the “official” earned income tax and local services tax registers that contain all of the tax rates. Employers cannot be required to deduct from compensation of the employees...
View ArticleIdaho issues new withholding tables for 2016
Idaho has revised the withholding tables for 2016. Although the figures are effective for 2016, employers do not need to adjust the withholding for the months prior to receiving the tables. In...
View ArticleElectronic ACA information returns can still be filed
Although the June 30 deadline for applicable large employers, self-insured employers and other health coverage providers to electronically file Patient Protection and Affordable Care Act (ACA) (P.L....
View ArticleCalifornia changes electronic payment process
The California State Board of Equalization (BOE) advises that as of July 1, 2016, for all taxes required to be paid by electronic fund transfer (EFT), the bank that processes EFT payments will change...
View ArticleIRS addresses failure to file certain information returns
The IRS could not assert Code Sec. 6721 or Code Sec. 6722 penalties against an employer for failure to file and furnish Forms W-2c, Corrected Wage and Tax Statement, at the conclusion of an audit....
View ArticleProposal would phase in threshold increase under OT rule
Democratic lawmakers on July 14 introduced a bill that would initiate a three-year phase-in of the Department of Labor’s (DOL) controversial final overtime rule. Under the regulation, which was...
View ArticleDOL clarifies effective date for HCE exemption
In response to an inquiry from the editors of PAYROLL MANAGER’S LETTER, the Department of Labor (DOL) has clarified how the December 1, 2016, effective date applies to the highly compensated employee...
View ArticleSSA adjusts 2017 fee for SSN verification transactions
In order to use the SSA’s consent-based SSN verification service (CBSV), interested parties must pay a one-time nonrefundable enrollment fee of $5,000. Currently, users also pay a fee of $1.40 per SSN...
View ArticlePennsylvania authorizes local school payroll tax
Pennsylvania has enacted legislation transferring educational tax credits available against the personal and corporate income, capital stock, bank and trust shares, title insurance companies shares,...
View ArticleFLSA penalties for minimum wage and overtime increased
The FLSA provides for the assessment of civil money penalties against any person who repeatedly or willfully violates the law’s minimum wage or overtime requirements [29 U.S.C. §216(e)(2)]. Under...
View ArticleWithheld pay doesn’t surrender hourly computer exemption
Addressing what looks to be an issue of first impression in the circuit courts, the Eleventh Circuit held an hourly employee who is exempt under the FLSA’s computer employee exemption does not lose...
View ArticleFinal rule on sick leave for government employees near
The DOL has entered the final stretch on regulations implementing Executive Order (EO) 13706, which requires federal contractors (and subcontractors, including lower-tier subcontracts) to offer their...
View ArticleMinnesota’s minimum wage goes up August 1
Minimum-wage rates in Minnesota will increase on August 1, as part of a scheduled increase put in place by Ch. 166 (H. 2091), L. 2014. To help employers understand the requirements, the Minnesota...
View ArticleOklahoma discusses employer’s liability to withhold tax
The Oklahoma Tax Commission has issued a letter ruling stating that an employer (Texas Corporation) is not required to withhold Oklahoma personal income tax of its employee, a resident of Oklahoma,...
View ArticleSouth Carolina issues 2017 withholding tables
South Carolina has issued new wage-bracket and computer formula withholding tables for wages paid on and after January 1, 2017. The tables will be reproduced in the PAYROLL MANAGEMENT GUIDE at ¶8248...
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