Payroll Legal Alert

Beginning Jan. 1, 2015, staffing agencies and other third-party employers must pay minimum wages and overtime to home health care workers, including certified nursing assistants, home health aides, personal care aides, caregivers and certain companions.

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It’s almost inevitable that some employees will misplace their original W-2 statements. Here’s a sample form employees can use to request a reissued W-2.

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If you’re located in only one state, you never have to worry about withholding another state’s income taxes or applying another locality’s paid sick leave law, right? Not necessarily. It’s possible that you’ve become an interstate employer without knowing it.

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Breathe a little easier if you have a cafeteria plan that, after the demise of the federal Defense of Marriage Act and before the IRS released guidance, allowed same-sex married employees to cover their spouses’ health insurance on a pretax basis or allowed them to seek reimbursement from health or dependent care flexible spending accounts.

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In the movie “Groundhog Day,” the protagonist was destined to repeat the same day over and over again. If you’ll be e-filing your W-2s using the Social Security Administration’s EFW2 filing specs, you can avoid repeating filing mistakes by taking a stroll through this checklist.

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You’ve been withholding and reporting the 0.9% additional Medicare tax for a year now. Good news: With the exception of clarifying the procedure you use to request relief from paying any additional tax if employees paid the tax with their 1040 forms, final regulations make no changes to the proposed regs.

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Q: An employee carries a company-issued smartphone so he can respond to emergencies over the weekend. He can usually resolve an issue with a phone call. How should we pay him—for the time he’s responding to an emergency or for all the time he has the phone?

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Reflecting a drop in gas prices, the IRS’ standard mileage rate—which you may use to reimburse employees who drive their own cars on business—drops to 56¢ a mile for 2014, down from 56.5¢.

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You’re not out of the 2013 woods yet. In a Program Manager Technical Advice memorandum, the IRS explains that if you fail to provide employees with Forms W-2 and payees with Forms 1099, you can be socked with a penalty.

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You can go some way toward meeting the Affordable Care Act’s requirements that your group plan provide minimum value and is affordable by setting up health reimbursement accounts or health flexible spending accounts for employees. But according to new IRS guidance, these accounts must be integrated into your group health plan.

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