Payroll Legal Alert

Income tax withholding. Beginning in 2011, nonresidents who work in the state are subject to withholding if, during a calendar year, they’re in the state for more than 12 days and earn more than $3,000. Employees who are in the state for up to 24 days during a year, and who are performing the following [...]

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Income tax withholding. Beginning Oct. 1, 2011, the threshold for filing Forms W-2 and 1099 in machine-readable form or electronically decreases to employers filing 25 or more statements (formerly employers filing 100 or more statements). (Ch. 161, L. 2011) Beginning Jan. 1, 2012, employers must notify employees of their possible eligibility for the federal and [...]

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Income tax withholding. Massachusetts has retroactively adopted the federal tax exclusion rules for dependent health benefits. (Ch. 9. L. 2011) According to technical guidance, Massachusetts employers that were noncompliant with state law by following the federal rules regarding dependent health benefits for state tax purposes in 2010 and 2011 aren’t required to take any action [...]

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Income tax withholding. Beginning Jan. 1, 2012, payers of pensions, profit-sharing, stock bonus or other deferred compensation must withhold on the taxable portion of the payment. Pass-through entities that have more than $200,000 of business income after allocation or apportionment must withhold on the distributive share of business income of each corporate member. (Act 38, [...]

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Income tax withholding. The phrase “Internal Revenue Code” means the federal tax code in effect on April 14, 2011. For 2011 and later years, the state conforms to the provision in the federal health care reform law that allows employees to pay for their adult children’s health benefits on a tax-free basis until the year [...]

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Leave. Beginning July 1, 2011, employers with 50 or more employees must allow employees to take an unpaid leave for up to 15 days during a year to perform civil air patrol emergency service duty or counter-narcotics missions. Employees responding to a state or nationally declared emergency may take more time off. Employees can’t lose [...]

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Minimum wages. For 2012, the inflation-adjusted minimum wage increases to $7.65 an hour, from $7.35.

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Income tax withholding. Beginning July 1, 2011, employers withholding more than $16,000 in the prior year must deposit electronically. Beginning Jan. 1, 2012, the threshold for mandatory electronic deposits will be lowered to employers withholding more than $13,000. The threshold drops to employers withholding more than $11,000 on July 1, 2012; em­­ployers withholding more than [...]

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Minimum wages. Beginning Dec. 31, 2011, a separate state minimum wage no longer applies. Instead, the state minimum wage is tied to the federal minimum wage. (Ch. 204, L. 2011) Payment of wages. Beginning Aug. 6, 2011, deductions may be made from employees’ wages for any purpose, provided employers and employees mutually agree and employers [...]

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Income tax withholding. The state does not conform to the provision in the federal health care reform law that allows employees to continue to pay for their adult children’s health benefits on a tax-free basis until the year those children turn age 27. (Technical Advisory Memorandum, TAM-14)

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