Payroll Legal Alert

NOTE: Saturdays, Sundays and legal holidays as observed in the District of Columbia are taken into account to determine due dates. Under the federal deposit rules, you’re allowed a deposit shortfall of the greater of $100 or 2% of your tax liability.

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Q: An exempt employee will be paid to photograph the company’s annual charitable 10K run. HR would like Accounts Payable to handle it through a separate check, so no taxes would come out of the payment. This doesn’t sound right to Payroll. Who’s right?

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Q: If an exempt employee works for two hours one day, must we pay her for a full day, or can we require her to use her paid time off? What if she doesn’t come in at all for a day—must she still receive her full salary, or can we dock her pay for the day? We don’t allow employees to borrow PTO from the next year’s allotment.

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More than 75% of the intensive line-by-line payroll returns audited under the IRS’ National Research Program have been completed, according to IRS spokesperson Paul Carlino. Interim findings reveal issues with executive compensation and Form 1099-MISC.

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The U.S. Supreme Court’s landmark Windsor decision striking down Section 3 of the federal Defense of Marriage Act left who can marry whom up to the states. Well, maybe not, as lawsuits contesting bans on same-sex marriage continue to mount. Here’s where things stand.

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Drop a tax return in the mail on the day it’s due and it’s considered timely filed, under the IRS’ timely-mailing-is-timely-filing rule. But you must still have proof that you mailed it—a registered or certified mail receipt, for example. A taxpayer who couldn’t present a receipt was out of luck for his refund, ruled a federal appeals court.

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A common question: Is the value of accrued vacation time due to a terminating employee? Here’s a chart summarizing state vacation pay laws.

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If you’re a client of a payroll service bureau or reporting agent, the IRS will provide you with an inquiry PIN. Inquiry PINs allow you to track your tax accounts so you can keep tabs on your third-party provider’s activities. Keeping tabs on your third-party provider is crucial.

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Q: An employee who was having child support withheld from his pay became an independent contractor. He received two payments last year and another payment this year, but support wasn’t withheld from those payments. The child support agency has told us that we must withhold support. How do we complete the withholding order with regard to how he’s paid?

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Excepted benefits aren’t subject to the Affordable Care Act health care reform law. Proposed regulations would modify limited-scope dental and vision excepted benefits, create new wraparound coverage to group plans that would be considered excepted benefits and clarify Employee Assistance Plans.

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