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

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

Obergefell v. Hodges – Same-Sex Marriage Now Legal in all 50 States

Same-sex Marriage Now Legal in All 50 States - In 2013, the Supreme Court, in United States v. Windsor, struck down Section 3 of the Defense of Marriage Act (“DOMA”) which defined marriage, for Federal purposes, as...more

Corporate Divorce: Is Unemployment Like Alimony?

In my last article I promised to examine as part of my Corporate Divorce Series whether alimony (though the politically correct term these days is “spousal support”) is like unemployment (I’m pretty sure it is still...more

IRS Updates Guide to Auditing Nonqualified Deferred Compensation Plans

The Internal Revenue Service (IRS) recently updated its “Nonqualified Deferred Compensation Audit Techniques Guide.” The Guide provides a framework for the IRS to audit nonqualified deferred compensation (NQDC) plans. Since...more

Federal Judge Holds FAAAA Preempts a Critical Portion of the Massachusetts Independent Contractor Law

On July 8, 2015, a federal district court judge held that a section of the Massachusetts Independent Contractor law, as applied to same-day delivery services, is preempted by the Federal Aviation Administration Authorization...more

Telemedicine Providers: Are My Doctors Employees or Independent Contractors?

Many telehealth companies, particularly those with multi-state footprints, look to an independent contractor model when developing their network of physician providers. An independent contractor model (using 1099 contractors)...more

Domestic Voluntary Disclosure as an Alternative to Indictment

The United States Attorney for the Southern District of New York announced that the - "Owner and operator of DNS Construction Corporation, was sentenced today in Manhattan federal court to a term of five years of...more

Legislative Recap: Bills Relating to Pay Secrecy and Unemployment Pass in Final Days

The dust has finally settled from the close of the Connecticut General Assembly on Wednesday. And it’s time to take a look at the last few days to see what employment law bills passed....more

Employee Benefits: IRS Finalizes Affordable Care Act Reporting Forms (3/15)

The Internal Revenue Service (IRS) recently finalized reporting forms for employers and insurers to report information required by Internal Revenue Code (Code) Sections 6055 and 6056. ...more

DRM Legislative Update - March 2015

In This Issue: - It’s All About the Money - Panel Approves Payroll and Sugar-Sweetened Beverage Taxes to Fund Health Care Initiatives - Vermont Health Connect Costs Continue to Rise - Education...more

Guide To Going Global: Global Equity Restricted Stock And Restricted Stock Units 2015

Welcome to the updated edition of DLA Piper’s Guide to Going Global – Global Equity, Restricted Stock and RSUs. GUIDE TO GOING GLOBAL SERIES - Many companies today aim to scale their businesses globally and into...more

Guide To Going Global: Global Equity Employee Stock Purchase Rights 2015

Welcome to the updated edition of DLA Piper’s Guide to Going Global – Global Equity, Employment Stock Purchase Rights. GUIDE TO GOING GLOBAL SERIES - Many companies today aim to scale their businesses globally...more

Feb. 2 Deadline Looming to Implement Retroactive Increase in 2014 Mass Transit Benefit Limits

Affected employers must move quickly to take advantage of a special administrative procedure regarding a retroactive increase in excludable transit benefits enacted on December 19, 2014, under the Tax Increase Prevention Act...more

Business Law Newsletter - January 2015

In This Issue: - FirstPay Decision: IRS Bests Trustee in Local Tax Case - Privacy Policies for Mobile Apps: One Size Does Not Fit All - Trademark Fees are Decreasing - Excerpt from Trademark Fees are...more

FirstPay Decision: IRS Bests Trustee in Local Tax Case

A decision last month from the U.S. Court of Appeals for the Fourth Circuit marks a disappointing end to a decade-long tax case affecting many Washington-area businesses. The case, Wolff v. United States of America, Adversary...more

Fund Sponsor Entities With San Francisco Activities May See Significant Tax Increases Under Gross Receipts Tax

San Francisco’s gross receipts tax (GRT) began phasing in this year and will be fully implemented in 2018. While the tax rates are lower than those under the previous payroll tax system, the GRT may lead to higher taxes for...more

Considerations for Employee Benefit Programs That Benefit Employers and Employees

Employers must compete in the marketplace for talented employees at every level—both in recruitment and retention. It is thus in employers’ best interests to provide employee benefit plans that are attractive to employees and...more

Doing Business in Canada

This Guide provides non-Canadians with an introduction to the laws and regulations that affect the conduct of business in Canada and, in particular, in the province of Ontario. In some cases, this Guide also identifies issues...more

Opening a Law Practice? Pay Attention to Tax Issues

You’ve decided to open your own law office and are ready for your clients’ cases, but are you also ready to handle the tax issues that go hand-in-hand with running your own business?...more

Social Security Disability Trust Fund Will Be Empty in Less Than Two Years

If Congress doesn't act, the trust fund that provides a significant portion of federal Social Security Disability Insurance (SSDI) benefits will run dry in 2016, according to testimony at a recent hearing of the Senate...more

98 Results
|
View per page
Page: of 4

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.
×