Payroll, Unemployment Insurance & Social Security

IRS encourages leave-based donations due to Maria

The IRS has provided special relief designed to support leave-based donation programs to aid victims of Hurricane Maria. Under these programs, employees forgo their vacation, sick or personal leave in exchange for cash payments the employer makes to charitable organizations providing relief for the victims of this disaster. Under this special relief, donated leave will […]

President issues executive order pushing HRA expansion

The President has issued an executive order that requires several agencies to consider proposing regulations that would, among other things, expand Health Reimbursement Arrangements (HRAs). HRAs are tax-advantaged, account-based arrangements that employers establish for employees to give employees more flexibility and choices regarding health care. Expanding the flexibility and use of HRAs would provide many […]

California grants relief to employers affected by wildfires

Employers in Butte, Lake, Mendocino, Napa, Nevada, Orange, Solano, Sonoma, and Yuba, Counties directly affected by the multiple fires, including the Atlas, Canyon, Cascade, Cherokee, LaPorte, Lobo, Potter, Sulphur, and Tubbs fires may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit state payroll taxes […]

Ohio’s minimum wage will increase to $8.30 per hour in 2018

The minimum wage in Ohio will increase on January 1, 2018, to $8.30 per hour for non-tipped employees and to $4.15 per hour for tipped employees, the Ohio Department of Commerce announced on September 29, 2017. The minimum wage will apply to employees of businesses with annual gross receipts of more than $305,000 per year. […]

New Jersey minimum wage will increase to $8.60 in January

The minimum wage in New Jersey will increase from $8.44 per hour to $8.60 per hour on January 1, 2018, according to a notice of administrative changes by the New Jersey Department of Labor and Workforce Development, Division of Wage and Hour Compliance. The change reflects an increase in the cost of living of 1.9%. […]

Montana minimum wage will increase to $8.30 on January 1

Montana Governor Steve Bullock announced on September 29, 2017, that Montanans earning minimum wage will see the rate increase to $8.30 per hour beginning January 1, 2018. The current minimum wage rate is $8.15 per hour. Section 39-3-409 of the Montana Code requires the Department of Labor and Industry to adjust the Montana minimum wage […]

Colorado to hold hearing on proposed Minimum Wage Order 34

The Colorado minimum wage is scheduled to increase by 90 cents to $10.20 per hour on January 1, 2018. The Department of Labor and Employment, Labor Standards, will hold a hearing November 6 on proposed Colorado Minimum Wage Order 34, which incorporates changes to the state minimum wage order to reflect the new state minimum […]

Canadian’s U.S. unemployment income subject to U.S. tax

In a case of first impression, a Canadian citizen was not entitled to exclude from income unemployment benefits she received from a U.S. state (Ohio). Article XV of the U.S.-Canada treaty did not exempt her unemployment compensation from U.S. income tax. The tax treatment of the individual’s unemployment compensation was governed by Article XXII of […]

Wisconsin expands EFT requirement

Wisconsin employers are now required to file wage and tax statements electronically if they are filing 10 or more (previously, 50) for statements required to be filed in 2018. (Act 59 (A.B. 64), Laws 2017, approved September 21, 2017, and effective as noted above.) Visit our News Library to read more news stories.

South Dakota’s minimum wage will increase to $8.85 per hour in 2018

The minimum wage in South Dakota will increase from $8.65 per hour to $8.85 per hour on January 1, 2018, according to the South Dakota Department of Labor and Regulation. The minimum wage is adjusted annually by any increase in the cost of living, as measured by the Consumer Price Index published by the United […]