APA Basic Guide to Payroll, 2016 Revised Edition

APA Basic Guide to Payroll, 2016 Revised Edition PDF Author: Mitchell-George
Publisher: Wolters Kluwer
ISBN: 1454871539
Category :
Languages : en
Pages : 1322

Get Book

Book Description
Payroll professionals need to be 100 percent compliant with a host of legislative and regulatory requirements. The 2016 Revised Edition of American Payroll Association (APA) Basic Guide to Payroll is an invaluable resource that helps you stay up to date, answer employeesand’ questions, and train your staff The 2016 Revised Edition of the American Payroll Association (APA) Basic Guide to Payroll includes: A fingertip guide that enables you to find payroll taxability and wage-hour ramifications of benefits immediately Checklists that help you make precise determinations quickly and confidently A andquot;What's New in Payroll for 2016andquot; chapter that lets you know what changes you must implement this year And more! The 2016 American Payroll Association (APA) Basic Guide to Payroll has been completely updated to help you deal with the issues you will face in 2016: New regulations eliminating automatic extensions to file Form W-2 Changes to the taxability of transit benefits Insight into whether DOL considers workers employees or independent contractors Increased penalty for failure to properly and timely provide payee statements to employees Ramifications of a new court case about unpaid interns Update on certified professional employer organizations An IRS pilot to contact employers that may be falling behind in their payroll taxes How the and“timely mailed, timely filedand” rule applies when you use a delivery service And more!

APA Basic Guide to Payroll, 2016 Revised Edition

APA Basic Guide to Payroll, 2016 Revised Edition PDF Author: Mitchell-George
Publisher: Wolters Kluwer
ISBN: 1454871539
Category :
Languages : en
Pages : 1322

Get Book

Book Description
Payroll professionals need to be 100 percent compliant with a host of legislative and regulatory requirements. The 2016 Revised Edition of American Payroll Association (APA) Basic Guide to Payroll is an invaluable resource that helps you stay up to date, answer employeesand’ questions, and train your staff The 2016 Revised Edition of the American Payroll Association (APA) Basic Guide to Payroll includes: A fingertip guide that enables you to find payroll taxability and wage-hour ramifications of benefits immediately Checklists that help you make precise determinations quickly and confidently A andquot;What's New in Payroll for 2016andquot; chapter that lets you know what changes you must implement this year And more! The 2016 American Payroll Association (APA) Basic Guide to Payroll has been completely updated to help you deal with the issues you will face in 2016: New regulations eliminating automatic extensions to file Form W-2 Changes to the taxability of transit benefits Insight into whether DOL considers workers employees or independent contractors Increased penalty for failure to properly and timely provide payee statements to employees Ramifications of a new court case about unpaid interns Update on certified professional employer organizations An IRS pilot to contact employers that may be falling behind in their payroll taxes How the and“timely mailed, timely filedand” rule applies when you use a delivery service And more!

American Payroll Association (APA) Basic Guide to Payroll, 2013 Edition

American Payroll Association (APA) Basic Guide to Payroll, 2013 Edition PDF Author: Joanne Mitchell-George
Publisher: Wolters Kluwer
ISBN: 1454808357
Category : Law
Languages : en
Pages : 1128

Get Book

Book Description
It's more important than ever to be in compliance with payroll laws andregulations!How do you stay in compliance and avoid penalties?The APA Basic Guide to Payroll is written to make understandingthe laws and regulations as easy as possible. And this single-volume guide isfilled with tools to help you apply the law and make proper calculations -with ease!Among the many, handy features, you'll find:How to complete the W-2Multistate surveys that give you at-a-glance answers to questions regardingkey payroll requirementsOur Fingertip Guide that enables you to find payroll taxability and wage-hourramifications of benefits immediatelyClear checklists that help you make precise determinations quickly andconfidentlyAnd much moreThe APA Basic Guide to Payroll, 2013 Edition has been updated toinclude:Guidance on how to withhold the additional Medicare taxEnhanced information about reporting the cost of employer-sponsored healthcare coverageThe FUTA credit reduction states and their additional percentages for 2012Line-by-line example of how to complete the Form W-2 for 2012An alert if you pay your FUTA taxes with Form 940Why flexibility with new technology should be a factor when choosing a payrollsystemThe new rules for the tax exclusion for employer-provided local lodgingWhich expense reimbursement arrangements the IRS considers to be wagerecharacterizationsWhat to do when a Form I-9 expiresAn option for a small employer to avoid the 100% penaltyA line-by-line guide of how to complete the 2012 Form 940The 2013 Social Security taxable wage base and benefit amountsAn example of how to complete a 4th quarter Form 941Which benefits are set to expire if they are not extendedA calendar of 2013 federal due dates for PayrollWhat's new about the 2012 Form 944What the U.S. Supreme Court had to say about a white-collar exemption forpharmaceutical repsMinimum wage rates for each state for 2013More cases and rulings to enhance the explanation of wage and hour lawsPension contribution limits for 2013Why tipped employers should worry about a new IRS initiativeThe 2013 HSA and MSA limitsWhy an age discrimination settlement was treated as FICA wagesWhat the 2012 Form 945 looks likeIRS-provided scenarios illustrating if local lodging is tax exemptWhat you can expect (due to a new revenue procedure) when you hire a payrolltax reporting agentUpdate on reporting lump-sum payments for child support purposes andverification of employmentEmployment tax ramifications for health plan rebatesAdditional explanation about the limit on contributions to a health FSA2013 CONUS and high-low per diem ratesUpdated statistics for e-filingAdditional information about reporting wages paid to deceased employeesWhich industry is being targeted by the federal Department of Labor,especially in CaliforniaSynopsis of U.S. ruling on Arizona immigration lawWhy you can't always rely on aprice quote from a consultant2013 income limitations for contributions to IRAs and Roth IRAsHow to report payments made to foreign agricultural workersRestriction on the number of EINs you can receive dailyWhat four issues the IRS is examining regarding transit reimbursementsThe 2013 exam periods for the CPP and FPC examsWhat suggested change to the Form 941 doesn't appear to be possibleHow a restaurant associati

American Payroll Association Basic Guide to Payroll 2015

American Payroll Association Basic Guide to Payroll 2015 PDF Author: Delores Risteau
Publisher: Aspen Publishers
ISBN: 9781454856412
Category :
Languages : en
Pages : 1220

Get Book

Book Description
The 2015 Revised Edition of the American Payroll Association (APA) Basic Guide to Payroll delivers the plain-English explanations of payroll laws and regulations you need! The 2015 Revised Edition of the American Payroll Association (APA) Basic Guide to Payroll provides essential payroll guidance in an easy access format: Penalties? Don't search through multiple sources and miss important information...the Guide warns you of every threat. Examples and worksheets walk you through hard-to-follow procedures. Key IRS forms are reproduced with line-by-line explanations. And much more! Highlights of the 2015 Revised Edition include the following: How a new tax law affects Payroll Example of how to complete Form W-2c to correct overreported qualified transit benefits What the IRS wants to know about 94x filings New chart with state provisions about paying employees via direct deposit or with a payroll card Line-by-line example of how to complete the Form 941 for 2015 Which states are joining with the federal Department of Labor to reduce misclassification of employees Fall 2015 dates to take the CPP and FPC exams Criteria for obtaining employees’ consent to seek a refund of overpaid FICA taxes Why proper timekeeping is especially important for health care reform Explanation of a final regulation about the FMLA and same-sex marriages What is a fissured workplace and why the DOL is targeting it

American Payroll Association (APA) Basic Guide to Payroll, 2011 Revised Edition

American Payroll Association (APA) Basic Guide to Payroll, 2011 Revised Edition PDF Author: Joanne Mitchell-George
Publisher: Aspen Law & Business
ISBN: 9780735509443
Category : Business & Economics
Languages : en
Pages : 1220

Get Book

Book Description
It's more important than ever to be in compliance with payroll laws and regulations. the penalties the government may impose are substantial. the federal Secretary of Labor announced that the Wage Hour Division has been adding new investigators for enforcement purposes. and the U.S. Immigration and Customers Enforcement (ICE) launched a new audit initiative, which will focus on compliance with employment eligibility verification laws and regulations. How do you stay in compliance and avoid penalties? The 2010 American Payroll Association Basic Guide to Payroll delivers the plain-English explanations of payroll laws and regulations you need. Here's a sample of what changes will be covered: The latest information about how to report and withhold on personal use of employer-provided cell phones How proposed regulations on 401(k) retirement plan contributions could mean more work for Payroll The ramifications of the rescinding of the "no-match" rules How to handle salary reduction contributions to fringe benefit plans when employees are laid off Explanation of IRS guidance on military differential pay

Apa Basic Guide to Payroll 2010 Revised Edition

Apa Basic Guide to Payroll 2010 Revised Edition PDF Author: Mitchell-George
Publisher: Aspen Publishers
ISBN: 9780735591851
Category :
Languages : en
Pages : 1088

Get Book

Book Description
It's more important than ever to be in compliance with payroll laws and regulations. the penalties the government may impose are substantial. the federal Secretary of Labor announced that the Wage Hour Division has been adding new investigators for enforcement purposes. and the U.S. Immigration and Customers Enforcement (ICE) launched a new audit initiative, which will focus on compliance with employment eligibility verification laws and regulations. How do you stay in compliance and avoid penalties? The 2010 American Payroll Association Basic Guide to Payroll delivers the plain-English explanations of payroll laws and regulations you need. Here's a sample of what changes will be covered: The latest information about how to report and withhold on personal use of employer-provided cell phones How proposed regulations on 401(k) retirement plan contributions could mean more work for Payroll The ramifications of the rescinding of the "no-match" rules How to handle salary reduction contributions to fringe benefit plans when employees are laid off Explanation of IRS guidance on military differential pay

American Payroll Association Basic Guide to Payroll

American Payroll Association Basic Guide to Payroll PDF Author: Delores Risteau
Publisher: Aspen Publishers
ISBN: 9780735549906
Category : Business & Economics
Languages : en
Pages : 770

Get Book

Book Description
The Revised 2004 APA Basic Guide to Payroll continues to provide a complete overview of what a business person needs to know about payroll by distilling important, complex rules and regulations into practical, manageable information. it functions as a compliance manual, a source of ideas on how to save payroll taxes, a resource to answer employees' questions, and a training resource for junior staff members. Topics include: What's New in Payroll the Form W-2 Non-Tax Deductions from Gross Pay How to Manage Payroll and HR Data Withholding Taxes from Gross Pay How to Pay Employees FICA and Income Tax Deposits and Returns Federal and State Unemployment Taxes Independent Contractors Federal and State Wage-Hour Laws Payroll Technology Federal Per Diem Rates Federal Payroll Calendar Payroll Accounting Directories of Federal and State Offices Employer's Tax Guides Common Benefits and whether they are subject to federal income tax withholding, FICA tax, federal unemployment tax, and wage-hour requirements. The 2004 Revised Edition includes: New Social Security wage base, mileage rate, and inflated-adjusted figures Explanations and payroll impact of Health Savings Accounts How to avoid penalties for mismatched names and Social Security numbers on Forms W-2 Electronic filing and payment options for payroll taxes Explanation of the Jobs and Growth Tax Relief Reconciliation Act of 2003 the latest information on paid family leave In addition to federal payroll rules, The Guide contains numerous charts providing state information on topics such as: Withholding for child support Minimum wage rates Voluntary unemployment contributions the nuts and bolts of paying employees State withholding allowance forms and wage and tax statements

APA Basic Guide to Payroll 2014 Revised Edition W/ Letters

APA Basic Guide to Payroll 2014 Revised Edition W/ Letters PDF Author: Joanne Mitchell-George
Publisher: Aspen Publishers
ISBN: 9781454843405
Category :
Languages : en
Pages : 1220

Get Book

Book Description
The 2014 Revised Edition of American Payroll Association (APA) Basic Guide to Payroll delivers the plain-English explanations of payroll laws and regulations you need! The 2014 Revised Edition of APA Basic Guide to Payroll provides essential payroll guidance in an easy access format: Penalties? Don't search through multiple sources and miss important information...the Guide warns you of every threat. Examples and worksheets walk you through hard-to-follow procedures. Key IRS forms are reproduced with line-by-line explanations. And much more! The 2014 Revised Edition of the APA Basic Guide to Payroll keeps you current on the latest payroll laws, regulations, and other developments, including: What the United States Supreme Court decided about the FICA taxability of severance pay Explanation of the final additional Medicare tax regulations 2014 Form 941 with an example illustrating the line-by-line instructions Further guidance about how to make adjustments for FICA taxes paid on benefits for same-sex spouses Simplified method for reporting health care coverage required by the pay-or-play employer responsibility provisions of the health care reform law 2014 levy tables What the Supreme Court ruled about payment for time spent changing into and out of protective gear Increased minimum wage amounts in some states Explanation of final regulations postponing the implementation of the employer mandate of health insurance reform Statistics on top violations for wage and hour lawsuits and which employers are most often sued Why more employees may be eligible for overtime in the future An example of how an employee can determine if enough federal income tax is being withheld Which information required by the health care reform law won't be reported on the Form W-2 Higher minimum wage rate for federal contract workers Revised figures for 2014 for the alternative method to determine credits for the Form W-4 What the President is proposing for FUTA, independent contractors, worker classification, and Form W-2 reporting Increased threshold for claiming an allowance for child or dependent care expenses on the Form W-4 The House Ways and Means Committee's comprehensive tax reform proposals affecting Payroll Where to claim the credit for COBRA premium assistance payments 2014 state unemployment wage bases Proposed legislation to help employers deal with state income tax issues when employees work in more than one state How to handle mid-year election changes to cafeteria plans for same-sex spouses What an employer should file if its EIN responsible party changes Fall 2014 dates to take the CPP and FPC exams An enhancement to E-Verify to combat fraudulent use of a Social Security number Whether the Tax Court could review an IRS determination of worker status The new MyRA Why we may see an accelerated filing date for W-2 forms in the future A peek at the 2014 Form W-2 Whether the Supreme Court addressed the taxability of supplemental unemployment benefits Updates to the "States Participating in Electronic Child Support Options" chart And more!

APA Basic Guide to Payroll, 2017 Edition

APA Basic Guide to Payroll, 2017 Edition PDF Author: Mitchell-George
Publisher: Wolters Kluwer
ISBN: 1454871547
Category :
Languages : en
Pages : 1218

Get Book

Book Description
The 2017 Revised Edition of American Payroll Association (APA) Basic Guide to Payroll is an invaluable resource that helps you stay up to date, answer employees' questions, and train your staff. Payroll professionals need to be 100 percent compliant with a host of legislative and regulatory requirements. The 2017 American Payroll Association Basic Guide to Payroll delivers plain-English explanations of payroll laws and regulations you need to deal with these uncertainties, as well as what we know Payroll will face in 2017: Accelerated due date to submit Forms W-2 to SSA Higher salary requirements for employees to be exempt from overtime Increased penalties for FLSA violations 2017 indexed amounts for benefits and pensions New regulations eliminating automatic extension to file Form W-2 Update on certified professional employee organizations A new de minimis safe harbor for Forms W-2 New per diem rates for 2017 Here are just some of the challenges payroll professionals face in 2017: Increased concern by the IRS about tax-related identity theft and refund fraud is affecting employers New regulations for white-collar employees may affect how and what you pay employees The Department of Labor (DOL) has concluded that most workers are employees, impacting how you may have classified independent contractors in the past Plus, you never know what else the IRS, Congress, and the courts have in store for Payroll

APA Basic Guide to Payroll, 2014 Edition

APA Basic Guide to Payroll, 2014 Edition PDF Author: Patrick J McKenna, C.P
Publisher: Aspen Publishers
ISBN: 9781454846000
Category :
Languages : en
Pages : 1184

Get Book

Book Description
The "2014 American Payroll Association Basic Guide to Payroll" delivers the plain-English explanations of payroll laws and regulations you need! This invaluable resource will equip you with what you need to also deal with these issues that we know Payroll will face for 2014: Increased duties as more health care law provisions take effect Final regulation requiring updates of information reported on EIN applications A new Form I-9 Increased spotlight on tip compliance Implementation of updated figures for 2014 The "2014 APA Basic Guide to Payroll" provides essential payroll guidance in an easy access format: Penalties? Don't search through multiple sources and miss important information...the "Guide "warns you of every threat. Examples and worksheets walk you through hard-to-follow procedures. Key IRS forms are reproduced with line-by-line explanations. And much more! The "2014 American Payroll Association Basic Guide to Payroll " keeps you current on the latest payroll laws, regulations, and other developments, including: How the Supreme Court's decision about same-sex spouses affects Payroll Revision to the use-it-or-lose-it rule for health FSAs 2014 percentage method withholding tables Which states are considered FUTA credit reduction states for 2013 How to properly complete 2013 Form W-2 Updated procedure when the IRS sends a notice of underpayment Decreased limit for transit passes and vanpooling benefits for 2014 and increased parking exclusion New tip if you use a third party for Social Security number verification The 2014 withholding allowance amounts for 1 to 10 allowances Which additional states participate in e-IWO The 2014 401(k), 403(b), SEP, SIMPLE, and IRA indexed limits What to keep in mind if your nonexempt employees use an employer-provided cell phone after hours Explanation of the issues to be addressed by the U.S. Supreme Court in its decision about the FICA taxability of severance pay Updated per diem rates for fiscal year 2014 An example of how to complete Form 940, which is due in January 2014 2014 figures for high-deductible health plans and out-of-pocket expenses for MSAs and HSAs 2014 compliance due dates for Payroll What the IRS had to say about additional withholding on supplemental wages Warning from the Consumer Financial Protection Bureau about paying employees via a payroll card An example of how to complete Form 941 for the fourth quarter of 2013 Explanation of final regulations revising the minimum wage and overtime exemptions for companions and live-in domestics Revised contents of CPP and FPC examsAnd much more!

APA Basic Guide to Payroll 2008

APA Basic Guide to Payroll 2008 PDF Author: Joanne Mitchell-George
Publisher: Aspen Law & Business
ISBN: 9780735575684
Category : Business & Economics
Languages : en
Pages : 1088

Get Book

Book Description
Aspen Publishers' APA Basic Guide to Payroll continues its long-standing tradition of providing in-depth coverage of all the new rules and regulations affecting payroll today. Only the APA Basic Guide to Payroll will deliver answers to questions such as: Form W-2 : Must I report Sec. 409A deferrals? Why does the 2007 W-2 look different? Must I now report tax-favored incentive stock options? Do W-2s filed electronically still have a delayed due date? Administration of payroll : How does the new minimum wage affect garnishments? is there a new form to report payroll tax corrections? May I e-mail employees their copies of IRS-issued lock-in notices? is the Work Opportunity Tax Credit still in effect? Which states have increased their minimum wage? Employment taxation of benefits : How has the treatment of cafeteria plan (Section 125) benefits changed under the new regulations? What new break has the IRS given when employees travel on company-owned aircraft? is it true the standard CONUS lodging per diem has increased? The APA Basic Guide to Payroll includes: The effect of the new federal minimum wage law How to complete the 2007 Form W-2 Explanation of new Supreme Court cases affecting payroll How to comply with the new W-4 rules Tips to keep employee data secure Explanations of how the Department of Labor (DOL) views wage and hour issues DHS's action plan to respond to a "no-match" letter and much more! Our " What's New in Payroll " chapter tracks new developments and proposals such as: The latest on Form 941X Electronic withholding orders and a new standardized paper version Which states allow paycards Payroll's part in immigration Which states are restricting the use of Social Security numbers Also, The 2008 Revised Edition explains all the late-breaking legal and regulatory changes affecting payroll and includes the updated forms and publications not available when the 2008 Edition went to press. Highlights include: Penalty increases for employing illegal workers Payroll ramifications of the National Defense Authorization Act for FY 2008 And The Energy Independence and Security Act of 2007 New Circular E, and Pubs. 15-A and 15-B for 2008 Ruling from the IRS's Chief Counsel that may affect W-2 inquiries Explanation of the new law providing leave to military families and more!