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

September 2016 Special Immigration Alert

I. DOS Announces 2018 Diversity Lottery - The U.S. Department of State (“DOS”) just released its instructions for the DV-2018 Diversity Visa (DV-2018) lottery. The registration period begins on Tuesday, October 4,...more

Did You Know That Payroll Taxes Non-Compliance Can Get You Into TROUBLE?

S Corps are corporate entities through which the income and or losses of the entity pass through to its owner’s personal income tax return. It is estimated that 100% of the shares of approximately 70% of small businesses...more

New Rules Provide Relief from Canadian Withholding on Salary Paid to Cross-Border Employees

Proposed amendments to the Income Tax Act (Canada) (ITA) will provide relief from Canadian payroll withholdings for many non-resident employers whose employees work in Canada on a temporary or short-term basis....more

New York State Passes 12-Week Paid Family Leave Law

On April 4, 2016, New York Governor Andrew Cuomo signed legislation adopting a 12-week paid family leave policy for New York employees (the “Paid Leave Law”). (The text of the Paid Leave Law can be found in Part SS of...more

Quebec 2016-2017 Budget: Continued Fiscal Discipline

On March 17, 2016, the Quebec government (Government) unveiled the 2016-2017 budget (Budget). The Government confirmed that it balanced the books for 2015–16 and anticipates maintaining a balanced budget for 2016–17. The...more

UK Tax Measures—Spring 2016 Budget

The spring budget includes a number of announcements that relate to taxation, the most significant of which is a “roadmap” for UK corporate taxation through 2020....more

Employee Separation Agreements – A Refresher, Part Three

My first two posts on this topic have discussed provisions that must – under federal law, specifically the Older Workers Benefit Protection Act – be included in employee separation agreements if the employee’s release of...more

2015 Budget Act Changed W-2/1099-MISC Filing and Correction Rules

Little-noticed changes in the 2015 PATH Act accelerated form filing deadlines and waived retroactive corrections for small-dollar errors, effective 2017. The Protecting Americans from Tax Hikes (PATH) Act of 2015 was...more

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

Thoughts for U.S. Employers Sending Employees Overseas

“At will” employment is a US thing: First step is to recognise that “at will” employment is not generally recognised outside the US. Employees working overseas will almost always have an employment contract (whether or not...more

13 IRS Tax Problem Solutions & Tips

As a New York tax attorney that handles IRS problems on a daily basis, here are the 14 most common IRS tax problem situations and questions that I hear from concerned taxpayers and some helpful tips to put your tax problems...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

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