California offers relief to those affected by earthquake

For the taxes that it administers, the California Employment Development Department (EDD) are offering relief to certain individuals and businesses affected by the August 24 Napa Valley earthquake. The relief applies to Napa, Solano, and Sonoma Counties. Employers in the three counties directly affected by the earthquake may request up to a 60-day extension of […]

IRS issues 2014-2015 priority guidance plan

The IRS has issued the updated priority guidance plan for fiscal 2014-2015. Some of the payroll-related items relating to executive compensation, health care, and benefits are below. • Guidance regarding election procedures under Code Sec. 83(b). • Guidance under Code Sec. 119 and Code Sec. 132 regarding employer-provided meals. • Regulations on cafeteria plans under […]

CONUS per diem rates released for fiscal 2015

Some of the continental United States (CONUS) per diem rates will change for fiscal year 2015. The Government Services Agency (GSA) establishes the per diem rates for the United States, which are the maximum allowances that federal employees are reimbursed for expenses incurred while on official travel. The CONUS per diem rate for an area […]

Oregon issues substitute forms guidelines

Software developers must wait to submit forms for approval until the Oregon Department of Revenue posts the final version. The Department prefers software vendors to print their NACTP ID on the bottom of all Substitute Forms instead of vendor abbreviation. Non-NACTP members should print their software initials. The Department will verify that line references, data […]

Nebraska voters will get to decide on minimum wage increase

A question asking if the minimum wage rate for employees in Nebraska should increase from $7.25 per hour to $8.00 per hour on January 1, 2015, and to $9.00 per hour on January 1, 2016, will be put before the voters in the upcoming November General Election. Enough verified signatures have been submitted to add […]

Minnesota issues substitute forms guidelines

The Minnesota Department of Revenue has issued substitute forms specifications. The Department will accept reproduced tax forms that are consistent with the official department forms. Developers must register and submit all reproduced forms to the Department for approval prior to distribution. Note: In the guidelines, the term “form” includes tax returns, schedules, worksheets, and payment […]

Midsize employers required to do Sec. 6056 reporting in 2015

Even though midsize employers (those with 50-99 employees) have been provided with another year to comply with the Patient Protection and Affordable Care Act’s (ACA’s) employer mandate, they will still be required to complete information reporting under Sec. 6056 in 2015, according to speakers at an August 14 IRS webinar entitled IRC Section 6056: Information […]

Owner’s advice to franchisee doesn’t make him FLSA employer

Neither a franchise agreement nor the economic realities test supported a finding that an owner/franchisor, by merely providing advice to a struggling franchisee, acted as the employer of its cook, the Fifth Circuit ruled, overturning a jury verdict and finding the owner/franchisor was entitled to judgment as a matter of law. Husband and wife franchisees […]

Illinois limits fees on payroll debit cards

Payroll cards are an alternative way to pay employees who do not have traditional banking services. Rather than issuing a paper check, employers provide employees with a payroll card that gets loaded with the employee’s wages every pay period. Payroll cards look and operate much like debit cards, and can be used to make withdrawals […]

SIFL rates issued for the second half of 2014

The Department of Transportation has released the applicable terminal charge and standard industry fare level (SIFL) mileage rates for July 1, 2014, through December 31, 2014. These rates will be used by the IRS to determine the value of noncommercial flights on employer-provided aircraft. The terminal charge is $46.25. The SIFL rates are $.2530 per […]