Payroll, Unemployment Insurance & Social Security

IRS 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 making employment tax deposits. Watch “Monitoring Your Outsourced Payroll Duties on EFTPS” at: https://www.youtube.com/watch?v=0w2VMnNiTgg to learn about: Using an EFTPS Inquiry PIN to monitor tax deposits; The benefits of […]

New 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 pay if they have employees that earn over $40,000 annually in wages and compensation in New York (see Payroll Management Guide Report Letter 2562, dated July 10, 2018.) (https://www.tax.ny.gov/bus/ecep/ecepdx.htm, […]

Idaho 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 withholding. The worksheet is also available at tax.idaho.gov/w4. The Commission recommends that all employees update their W-4s using the worksheet. No changes have […]

California 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 fire, may request up to a 60-day extension of time from the Department to file their state payroll reports and/or deposit state payroll taxes without penalty or […]

July 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. government employees and contractors and are effective as of July 1, 2018. In addition, the rates are used by private employers […]

Massachusetts 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 sales tax holiday, increase the minimum wage over the next five years and create a new paid family and medical leave program in Massachusetts. The […]

Delaware 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 that is not more than $0.50 less than the minimum wage rate. The training wage can be paid […]

California 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 option available through the EDD website called Express Pay. Employers can now simply enter their Account or Letter ID and payment information to make a payroll tax […]

Alaska 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 29, prohibit employers from redistributing employees’ tips among other workers. In 2017, the United States Department of Labor proposed regulations that would allow […]

U.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 tip pooling rule that has since been rescinded and replaced by new provisions. The tip pooling rule took a series of twists and turns that went […]