Alice Gilman is an employment tax compliance expert with more than 25 years of experience and is the editor of Business Management Daily's Payroll Legal Alert. She is a graduate of the State University of New York at Albany and received her law degree from the University of Bridgeport.
We admit we were thrown for a loop after reading the IRS’ latest fact sheets on reporting pandemic-related paid leave to employees on Form W-2c. Sometimes it’s best...
If the IRS were Superman, paper would be its kryptonite. That’s our analogy to the Taxpayer Advocate’s annual report to Congress regarding the IRS’ well-known...
Figuring that defined-contribution plans such as 401(k)s weren’t nearly secure as they should be after the passage of the Setting Every Community Up for Retirement...
Financial pressure can come from lots of different directions. Surely you’re not responsible if employees blow their paychecks and then some on expensive stuff....
Joining the EEOC, which issued guidance on covid-related retaliation last December, the Department of Labor has now issued its own guidance on retaliation. It traverses...
There’s a reason the IRS rolled out some new tools and beefed up some old tools on its website this filing season—it’s still bogged down with last year’s...
The IRS has released a new round of FAQs in two fact sheets, both of which clarify the circumstances under which you must provide employees with Forms W-2c if you took...
Tax lawyers should be able to do their own taxes, don’t you think? With minimal help, of course. So I was confident last weekend as I set about preparing our taxes....
Work used to be something you got paid to do and the place where you did it. That changed almost two years ago to the day. Maybe, according to the Centers for Disease...
Final regulations issued Nov. 24, 2021, raised the minimum wage for non-exempt employees working for federal contractors to $15, from $11.25, effective for new and...
Last year, the Department of Labor released a trio of documents advising employers with 401(k) plans about cybersecurity. The DOL is backing up the advice in those...
The Employee Benefits Security Administration has had an on-again, off-again approach to whether employers can allow 401(k) investment choices to promote social,...
You can use it to get into baseball stadiums and to get through security lines at some airports. What is it? Biometrics. A company takes a photo of your eyes and a...
Although it makes for a good political headline, nothing is free.
Group health plans are required to cover the cost of over-the-counter covid test kits, up to eight...
If you think you’re immune from an employee lawsuit alleging a breach of fiduciary duty over the investment choices you offer in your 401(k) plan, think again. The ink...
Most of OSHA’s covid vaccinate-or-test-and-mask mandate is officially dead. Nevertheless, OSHA is still encouraging employers to institute their own shot mandates. And...
In response to the Supreme Court’s smackdown of the mandate for private employers, OSHA has now withdrawn a portion of it. However, the story doesn’t necessarily...
Computer security is an unfortunate fact of modern payroll administration—especially right now, when phishers and scammers know you and your staff are busy and...
There are no tax penalties for incorrectly coding items reported in Box 12 of your W-2s. Phew! But you’re not walking away scot-free. The IRS uses those codes to...
Not even a week has passed since the Supreme Court heard arguments on OSHA’s vaccine mandate. The court considered two mandates—one for private employers with 100+...
