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.
Congress routinely showers small businesses with tax preferences. And now is the time to think about them, since the tax-filing deadlines for calendar-year corporate...
We’ve been waiting for the IRS to release final regulations on mandatory e-filing of information returns for quite some time. Once it missed this year’s W-2/1099-NEC...
Back in 2020, the Department of Labor released a Field Assistance Bulletin to its investigators, which concluded that an employee who worked in the office, ran errands...
What is a four-day workweek? It’s not a trick question. Is it four 10-hour days or four eight-hour days? If it’s the former, you risk employee burnout. If it’s the...
We’ve been reading conflicting analyses about the PUMP Act, which was included as Division KK in the Consolidated Appropriations Act, 2023 (CAA). The PUMP Act requires...
Most employers are probably familiar with the e-filing process. However, mistakes can be expensive and draw unwanted attention from the IRS. With that in mind, even if...
We wish we had a crystal ball, but we don’t. Nevertheless, 2023 is looking like another challenging year for Payroll as we get a few insights into what to expect. Here...
The last act of the 117th Congress was to pass the Consolidated Appropriations Act, 2023. Tucked not-so-deep into the CAA is the SECURE 2.0 Act of 2022—90+ provisions...
Without any fanfare at all, the IRS included new guidelines for electronic W-4s in the 2022 edition of Pub. 15-T. You’d be forgiven if you missed it since the IRS...
The big bosses—a/k/a federal agencies—have noticed the proliferation of bossware, and they are not amused. The National Labor Relations Board has announced its...
Ballot initiatives are direct democracy in action. A dozen states had initiatives affecting employment this year. If you’re in one of these states, then...
A debt-free education courtesy of your employer sounds nice, but it’s not so straightforward. While many companies and HR teams may be well-intentioned, there’s...
The IRS released Forms 1095-C and 1094-C for 2022 healthcare information reporting last week. These forms are required reporting under the Affordable Care Act for...
What was once a more straightforward question, has caused some confusion since 2020. Does local income tax withholding follow the wages or the person? If it follows the...
Tax-free scholarships to employees or their kids provided through employer-related 501(c)(3) private foundations aren’t new. Additionally, they aren’t limited to...
Some stores have already brought out the holiday decorations and Christmas music. However, Payroll teams are busy preparing for a different season — year-end...
Regardless of the sales pitch, on-demand pay is a boondoggle for Payroll. Every vendor will tell you why their on-demand pay program is worry-free for Payroll—it’s...
Technically, 401(k) plans are profit-sharing plans, not retirement plans. But they morphed into retirement plans long ago, so they’re pretty important to employees....
The week after Labor Day is when many kids go back to school. It’s also when many companies are putting their collective feet down about a mandatory return-to-office...
Someone asked recently if we have a one-page document explaining the revised W-4 that HR can provide to new employees who may not have filed a W-4 in years. We’ve...
