Alice Gilman is an employment tax compliance expert with more than 25 years of experience and is the editor of Business Management Daily's Payroll Legal Alert. She is a graduate of the State University of New York at Albany and received her law degree from the University of Bridgeport.
The Social Security Administration has announced that the 2016 taxable wage base for the Social Security portion of FICA will remain $118,500. The 6.2% Social Security...
Everyone wants a piece of you. Employees expect their paychecks to be correct all the time. The IRS expects your payroll taxes to be deposited on time and in the correct...
Q: It’s likely that later this year, one employee will receive a bonus that will boost his supplemental pay to more than $1 million. In anticipation of that, his...
Q: A former employee has requested a copy of his 2003 W-2 form. We backed up the data, sent it to a remote storage facility and purged it years ago. It would be...
Q: I’m new to payroll. I just noticed that we will have 27 biweekly pay periods in 2015. How do we deal with this? How should we communicate this to employees?
This chart summarizes states’ unclaimed property laws. Most states require you to report on an employee-by-employee basis, if unclaimed wages exceed a certain...
Seven states are on the 2014 FUTA credit reduction hit list. Employers will have their maximum FUTA credit reduced on their 2014 Form 940 because their states...
Cafeteria plans may, but aren’t required to, allow employees who experience a change in status (such as a change in marital status) to change or revoke their...
The 2015 taxable wage base for the Social Security portion of FICA is $118,500, a 1.28% hike over the 2014 wage base. The 6.2% Social Security tax is payable by both...
Q: We received a Notice of Levy for an employee on Form 668-A (ICS). It says it’s to collect a CIVPEN tax, and doesn’t allow the employee any exemptions....
Wage-and-hour investigations have become more complex, according to Corey Walton, a community outreach and resource planning specialist with the U.S. Department of...
Question: Door prizes at our wellness fair included gift cards. We know that employees who receive gift cards are taxed on those amounts, but what about...
A federal appeals court recently ruled that personal liability for violations of the Fair Labor Standards Act extends beyond corporate officers to individuals who...
A federal appeals court has ruled that a former employee’s Title VII jury award was taxable back pay and front pay. The employer, therefore, didn’t need to...
