Payroll, Unemployment Insurance & Social Security

Hawaii DOT revokes requirement to file Form 941 with Form HW-14

The Hawaii Department of Taxation (DOT) has revoked Announcement No. 2005-01 for personal income tax withholding purposes. Announcement No. 2005-01, which was issued on February 15, 2005, gave instructions for filing federal Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors. Previously, semiweekly depositors (for pay periods after 2004,that means those employers […]

Virginia enacts 2017-2018 amnesty program

A Virginia Tax Amnesty Program is enacted and will be administered by the Department of Taxation during the 2017-2018 fiscal year for not less than 60 days or for more than 75 days, as determined by the Tax Commissioner. The amnesty program will be open to any taxpayer that is required to file a return […]

Independent contractor need not have worked for others

Reversing a trial court, the Connecticut Supreme Court held that in deciding whether an employment relationship exists for unemployment compensation purposes, “evidence of the performance of services for third parties is not required to prove part C of the ABC test but, rather, is a single factor that may be considered under the totality of […]

Congress to repeal payroll deduction savings plans rules

The House has introduced resolutions and to nullify final Department of Labor regulations (29 C.F.R. §2510.3-2(a)) that permitted states and cities to create payroll-deduction individual retirement account (IRA) programs for private-sector workers who do not have access to workplace savings arrangements. The regulations created safe harbor rules in which such programs will not have been […]

Vetoed Obamacare repeal bill reintroduced in the Senate

Sen. Rand Paul has reintroduced a bill to repeal Obamacare, S.B. 554, the Obamacare Repeal Act. The bill vetoed by then President Obama was H.R. 3762, Restoring Americans’ Healthcare Freedom Reconciliation Act of 2015. The re-introduced bill is almost an exact duplicate with minor changes, mostly effective dates. Congressman Jim Jordan is expected to introduce […]

SD law nixes joint-employer liability between franchisees, franchisors

South Dakota Governor Dennis Daugaard on March 6 signed a measure that protects against joint-employment liability. The simple bill purports to establish that regardless of other laws and what the U.S. Department of Labor has to say about it, a franchisee’s employee cannot also be the franchisor’s employee—at least not within the State of South […]

IRS requests comments on Forms 943

The IRS is soliciting comments concerning Forms 943, Employer’s Annual Tax Return for Agricultural Employees, 943-PR, Planilla Para La Declarcion Anual De La Contribucion Federal Del Patrono De Empleados Agricolas, 943-A, Agricultural Employer’s Record of Federal Tax Liability, and 943A-PR, Registro De La Obligacion Contributiva Del Patrono Agricola. Agricultural employers must prepare and file Form […]

Interest rates remain the same for the second quarter of 2017

The IRS today announced that interest rates will remain the same for the calendar quarter beginning April 1, 2017. The interest rates will remain at 4% for overpayments (3% in the case of a corporation) and underpayments, 6% for large corporate underpayments and 1.5% for the portion of a corporate overpayment exceeding $10,000. The interest […]

“Blacklisting rule” abolished and sent to Trump

On March 7, the Senate approved a resolution rolling back the Federal Acquisition Regulation and Department of Labor’s related guidance implementing President Barack Obama’s Executive Order on Fair Pay and Safe Workplaces—the so-called “blacklisting rule.” The 49-48 vote fell strictly along party lines, with Republicans favoring the measure and Democrats and two Independents voting against […]

House Republicans unveil ACA repeal, replacement bill

House Republicans on the evening of March 6 unveiled the much anticipated Patient Protection and Affordable Care Act (ACA), P.L. 111-148, repeal and replacement legislation. A markup of The American Health Care Act is scheduled in the Ways and Means Committee for Wednesday, March 8. Taxes repealed House Republicans, in a summary released with the […]