The 2010 Small Business Jobs Act doubles the penalty—now $100, up from $50—for each missing or incorrect 2010 Form W-2 that is filed or corrected after Aug. 1, 2011. Maximum penalty: $1.5 million.
Incorrect W-2s are corrected by filing Forms W-2c with the Social Security Administration.
- Fire insubordinate worker, despite complaint
- Mediation Board to review Delta union votes
- Temporary disability leave over? Carefully handle employee's return to work
- Insist on medical leave as accommodation if disabled worker can't return to full duty
- Review policies so voluntary benefits don't become mandates