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Based on current articles in both the popular and business press, it should come as no surprise that Americans are currently not saving adequately to fund their retirement. Legislators have become increasingly concerned, and, with the Pension Protection Act of 2006 (PPA), they took action. Although many employers historically have had automatic enrollment, one of the PPA's provisions encourages employers to enroll their employees automatically in an employer-sponsored 401(k) plan without employees' written authorization.
Plenty of companies save themselves the payroll-processing headache by outsourcing the function. But if you're unlucky enough to pick a dishonest payroll service bureau, you could get hit with a major tax headache. In a recent case, the IRS didn't show much sympathy to a client company whose payroll taxes were embezzled by the owner of a payroll service bureau; it fined the client for failing to deposit those taxes, which, of course, weren't deposited because they had been stolen.
Terminating an employee is probably the hardest thing an HR professional has to do—and the most legally dangerous. To handle terminations well, you need to keep calm, communicate your message without escalating the tension and stick to a plan. Here’s a 10-step course of action ...