Payroll Taxes

Payroll taxes are taxes that are often calculated and remitted based on a percentage of an employee's wages, but they can also include fixed charges. Payroll taxes consist of two types of taxes: 1) taxes that... more +
Payroll taxes are taxes that are often calculated and remitted based on a percentage of an employee's wages, but they can also include fixed charges. Payroll taxes consist of two types of taxes: 1) taxes that are withheld by an employer from an employee's wages and 2) taxes paid by an employer based on the amount of an employee's wages. These taxes may be advanced income tax payments on behalf of an employee. They are also employer and employee payments to a variety of government programs, such as social security, and unemployment/disability insurance. less -
News & Analysis as of

Form W-2 and 941 Actions May Be Required Immediately for Retroactive Increase in Section 132 Transit Benefits

The Consolidated Appropriations Act of 2016 (the Act) retroactively increased the 2015 employer and employee Federal Insurance Contributions Act (FICA) and Federal Income Tax exclusion limit for transit benefits, from $130...more

IRS Provides Guidance on Retroactive Transit Benefit Adjustments for 2015

On December 18, 2015, Congress passed the Consolidated Appropriations Act, 2016 (Public Law No. 114-113) which amended the Internal Revenue Code to retroactively (and permanently) adjust the limits on qualified transportation...more

Restraint Payments in Australia – Compliance Issues

In the latest of our series of post-employment protection blog posts, we consider the compliance and regulatory issues that need to be thought through when drafting an effective post-employment restraint in Australia....more

New IRS Initiative Highlights Trust Fund Tax Compliance Issues

The IRS has begun a new initiative focused on payroll tax compliance for employers, and specifically the timely deposit of withheld payroll and income taxes. Those taxes, which are withheld from an employee's paycheck and...more

New IRS Early Interaction Initiative Will Help Employers Stay Current with Their Payroll Taxes

To help employers stay current with their employment tax responsibilities, the IRS announced on Dec. 8, 2015, a new early initiative to notify employers who may be falling behind on payment of their employment taxes. IRS News...more

D.C. Council Holds Hearing on New Tax to Fund Unprecedented Family Leave Benefits

On December 3, 2015, the D.C. Council Committee of the Whole held an advocates-only hearing on the Universal Paid Leave Act of 2015 (Act), which was introduced on October 6, 2015 by a majority of councilmembers. As...more

The UK's Apprenticeship Levy -- a helpful reset to the legal labor market?

The Law Society Gazette reports a new apprenticeship levy that will be imposed in 2017 on UK employers with more than £3 million in payroll. The Gazette notes that the levy, which totals .5% of payroll, will sweep in nearly...more

Wait’s Over: IRS Says Waiting Time Penalties Aren’t Wages

We’ve long known that California law does not treat Labor Code Section 203 penalties as “wages.” Earlier this year, the IRS published its view on how to treat those penalties (often referred to as “waiting time penalties” or...more

Tip Pooling Tax Implications—What Employers Need to Know

The sharing of tips is referred to as “tip pooling,” “tip splitting,” or “tip sharing.” For purposes of this discussion, we will refer to the sharing of tips as tip pooling. Tip pooling occurs generally in two forms....more

Hospitality, Food and Beverage Industry Newsletter

We are pleased to share the first edition of our Hospitality, Food and Beverage Industry Newsletter with you. This Newsletter addresses important recent legal developments affecting the hospitality and restaurant industry and...more

Internal Reinstatement: Main Aspects Of The Reform / Reclassement Interne : Points Forts De La Réforme

The Act of 23 July 2015 amending the Labour Code and the Social Security Code with regard to the provisions on internal and external reinstatement (“reclassement interne et externe”) (hereinafter the Act) was published in the...more

Treasury and the IRS Issue Proposed Regulations Implementing Supreme Court Same-Sex Marriage Ruling

In recent guidance, the Department of Treasury and the IRS issued proposed rules that clarify under the Internal Revenue Code (Code) that the terms “spouse” and “husband” and “wife” refer to individuals who are lawfully...more

Second Circuit Holds Facebook “Likes” Protected by NLRA

Recently, the U.S. Court of Appeals for the Second Circuit (“Second Circuit”) released a summary order and held that an employee’s “like” on Facebook can be protected by the National Labor Relations Act (“NLRA”)....more

Most NYC Employers Required to Provide Transit Benefits in 2016

The New York City Transit Act (the “Transit Act”) will go into effect on January 1, 2016. The Transit Act requires that employers with 20 or more full-time employees (those who work on average 30 or more hours a week) in New...more

Best in Law: Tax Ruling Confirms Protocol on Job-Related Judgments

The California Court of Appeal recently confirmed that employment-related settlements or judgments are wages from which employers must withhold payroll taxes. In Cifuentes v. Costco Wholesale Corp., Cifuentes...more

Disaster Preparedness and Your Taxes

If you live on the East Coast of the United States, you are probably following the weather forecast for Hurricane Joaquin very closely. If you are also filing your U.S. income taxes on extension and are trying to make the...more

Employers Must Withhold FICA Taxes for Students who Change Status to H-1B Starting October 1

As students and scholars’ status change from F-1, J-1 or other FICA exempt statuses to H-1B starting October 1, these employees will become subject to FICA taxes upon the effective date of their H-1B status....more

Uber Employee Classification Class Action Could Impact All Employers

From Payroll Taxes to Sick Leave Laws … Federal Ruling Could Be Game Changer for Sharing Economy - A federal judge’s decision last week to certify a class of California Uber drivers in their lawsuit claiming Uber has...more

SEC Proposes Rules to Broaden Executive Compensation “Clawback” Policies Required by Dodd-Frank

In an effort to increase executive accountability and promote higher quality financial reporting, the Securities and Exchange Commission (the “SEC”) issued proposed Rule 10D-1 for comment on July 1, 2015. The SEC issued the...more

2015 Form 1095-C Reporting: IT Vendor Survey

On August 18, 2014, we posted our, “First Look at ACA Employer Compliance Software.” It’s time for an update. We invited less than a dozen vendors to answer these twenty-two questions....more

Australia – Examination of the Test to Determine Worker Status: Independent Contractor or Employee?

The Full Court of the Federal Court of Australia recently considered whether an agency contractor was an employee or an independent contractor in the case of Tattsbet Limited v. Morrow [2015] FCAFC 62. Overturning the lower...more

Hiring Your Team: Initial Steps New Employers Must Take

You formed your new company and are ready to hire your team. While the legal requirements will vary by state, industry and employer size, here are some of the steps you should take or consider to comply with federal and state...more

USDOL Accelerates Attack on Businesses Using Contract Service Providers

The U.S. Department of Labor has launched two major initiatives designed to encourage individual workers who are contract service providers to bring misclassification claims and lawsuits. According to the Department, “most...more

One Number to Rule Them All: The New Common Business Number Act

On April 30, 2015, Bill 12: the Common Business Number Act (the “Act”) came into force in Alberta. The Act created the authority for Alberta to adopt the Canada Revenue Agency’s (“CRA”) Business Number system (“BN”). The BN...more

Tips to Reduce Adverse Effects of DOL's New Independent Contractor Status - Employers Must Carefully Select Status with...

Administrator David Weil issued an Administrator's Interpretation (Interpretation) on July 15, 2015, on behalf of the United States Department of Labor (DOL) regarding the appropriate classification of workers as independent...more

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