Payroll Legal Alert

Timely mailing is timely filing. This “postmark rule” applies to documents sent to the IRS or Tax Court via the U.S. Postal Service, and to certain services provided by IRS-designated private delivery services. Warning: If you’re going to use a private delivery service, be sure that the IRS has sanctioned that particular service.

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Along with the proposed regulations on the 0.9% additional Medicare tax, the IRS has updated and supplemented its questions and answers regarding this new tax. The latest FAQs stress that the additional tax applies per employee.

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The Affordable Care Act health care reform law requires you to provide current employees and new hires with a notice regarding health insurance coverage, beginning March 1.

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The aftermath of the Great Recession may very well be read in an increase in the number of tax levies on wages, as employees scrimped on their taxes to pay for other things. The IRS isn’t sympathetic, and that’s bad news for already overworked Payroll departments.

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Employees must receive a guaranteed salary of $455 a week and perform exempt duties to be exempt from the Fair Labor Standards Act’s minimum wage and overtime provisions. But that doesn’t mean you can never dock their pay.

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If you need to delete a file that was sent by mistake, the Social Security Administration doesn’t want to hear from you anymore. Instead, you can delete any file prior to processing through the SSA’s Submission Status app.

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The health care reform law doesn’t fully kick in for another year. But that hasn’t stopped DOL auditors from scrutinizing group health plans for provisions already in effect, such as the grand­fathering rules and children staying on parents’ plan until they turn age 26.

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Under the IRS’ recently issued proposed regulations, beginning this year, many employees will pay an additional 0.9% in Medicare taxes, for a total tax rate of 2.35%. Reminder: Employers don’t match this additional tax.

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The Fair Labor Standards Act is expansive enough to classify individual managers and corporate officers as employers. Upshot: You can be individually liable for FLSA violations. Key: the amount and degree of operational control you have over employees.

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Mark your calendar. By Jan. 31, employees must have their W-2s, and the IRS must have the fourth-quarter 941 form, and annual 940, 944 and 945 forms. Here’s what you must do now.

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