Hawaii updates Code conformity
Hawaii’s Internal Revenue Code (Code) tie-in date moves to February 9, 2018, for tax years beginning after 2017. The prior Code conformity date was December 31, 2016, for tax years beginning after...
View ArticleMichigan adjusts wage payment law
Michigan has adjusted its wage payment provisions. Employers are required to pay the wages earned by the employee during the first 15 days of the preceding calendar month on or before the first day of...
View ArticleNY DOL clarifies “hours worked” for home health workers
The New York Department of Labor (DOL) has issued an emergency regulation to clarify that hours worked for home care aides who work shifts of 24 hours or more may exclude meal periods and sleep times....
View ArticleU.S. Sup. Ct.: Tip-pooling challenges dropped
The Supreme Court has denied the petitions for certiorari filed by Wynn Las Vegas and the National Restaurant Association (and others) in consolidated cases that challenged a controversial Obama-era...
View ArticleAlaska regulations protect employees’ rights to keep tips
The Alaska Department of Labor and Workforce Development has finalized regulations to protect employees’ right to keep the tips they receive on the job. The new regulations, which go into effect June...
View ArticleCalifornia announces new electronic payment options; future penalties
California has announced two new electronic payments options and is also reminding employers on upcoming penalties for non-compliance. Express Pay. Employers have a new quick and convenient payment...
View ArticleDelaware minimum wage to increase
The minimum wage in Delaware will increase to $8.75 on October 1 2018, and to $9.25 on October 1, 2019. In addition, effective January 1, 2019, the law allows a training minimum wage and a youth wage...
View ArticleMassachusetts increases minimum wage, enacts family leave
Massachusetts has enacted legislation relative to minimum wage, paid family medical leave and the sales tax holiday, also known as the Grand Bargain. The compromise legislation will create a permanent...
View ArticleJuly per diems issued for foreign areas
The U.S. State Department has released the maximum travel per diem allowances for travel in foreign areas. The rates, which are reproduced In this Report at ¶797, ¶798, and ¶799, apply to all U.S....
View ArticleCalifornia grants extension for employers affected by Pawnee Fire
For corporate and personal income tax purposes, the California Employment Development Department (Department) issued a release stating that the employers in Lake County directly affected by the Pawnee...
View ArticleIdaho withholding guide updated with new W-4 worksheet
The Idaho Tax Commission has updated its withholding guide to include the new 2018 W-4 Worksheet for Idaho. Employees should use the worksheet to estimate their Idaho allowances and any extra state...
View ArticleNew York updates new employer tax information
New York has updated the Employer Compensation Expense Program (ECEP) at https://www.tax.ny.gov/bus/ecep/ecepdx.htm. The ECEP established a new optional employer tax (ECET) that employers can elect to...
View ArticleIRS posts third-party payroll video
The IRS has posted a third-party payroll compliance video. Many employers hire third-party payroll service providers to perform their payroll processing functions and tax-related duties, including...
View ArticleIRS updates substitute forms W-2/W-3 guidance
The IRS has released the general rules for filing and reproducing paper substitutes for Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements, for wages paid during the...
View ArticleDOL issues guidance on nurses and caregivers
The U.S. Department of Labor Wage and Hour Division (WHD) has issued guidance on nurses and caregivers. Specifically, the Field Assistance Bulletin (FAB) provides guidance to Wage and Hour Division...
View ArticleDOL clarifies minimum wages for recreational employees
The Labor Department’s Wage and Hour Division is taking action on President Trump’s May 25, 2018, Executive Order exempting seasonal outdoor guides and outfitters on federal lands from President...
View ArticleHawaii authorizes mandatory electronic filing
Hawaii has authorized mandatory electronic filing for withholding tax filings, but only for employers whose total tax liability for the calendar or fiscal year exceeds $40,000. As a prerequisite to...
View ArticleMissouri reduces tax rates for individuals
Missouri’s top individual income tax rate will decrease from 5.9% to 5.4% beginning in 2019. Gov. Mike Parson signed legislation containing the tax cut. Further reductions. The top rate can drop...
View ArticleNew Jersey issues new withholding tables
New Jersey has issued new percentage method withholding tables in response to a recently enacted income tax increase. After January 1, 2018, the personal income tax rate on income over $5 million will...
View ArticleCalifornia interest rates increase for first half of 2019
The California Franchise Tax Board (FTB) announced that the personal income, corporate income, and franchise tax interest rate for January 1, 2019 to June 30, 2019, is increased from 4% to 5%. The rate...
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