News & Analysis as of

Wage and Hour Withholding Tax

Littler

Shift Work and Tax Relief in Belgium: The New Law Introducing the ‘Variant Bis’ Has Been Published

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We recently reported on the saga that followed the Constitutional Court's ruling of February 8, 2024 on the conditions for applying the partial exemption from payment of withholding tax for employers organizing shift work...more

Littler

Changes to Alabama Tax Laws Impose New Reporting Requirements on Employers

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Three new rules will take effect this year that alter the overtime wages subject to Alabama withholding tax and employers’ requirements in reporting those newly exempt wages. On October 31, 2023, the Alabama Department of...more

Dunlap Bennett & Ludwig PLLC

Understanding Remote Work Laws: A Comprehensive Overview

The COVID-19 pandemic accelerated our shift to remote work, which was already on the rise with the advent of new technology. Even before 2020, employees worked from nontraditional spaces, including coworking spaces and home...more

Haynsworth Sinkler Boyd, P.A.

Compliance Checklist for Employers with Out-of-State Remote Employees

During a recent employment law webinar, Haynsworth Sinkler Boyd’s Chris Gantt-Sorenson and Tyler Gilliam discussed considerations for employers who employ out-of-state remote workers. To help employers ensure that they are...more

Bricker Graydon LLP

Independent contractor or employee? Be sure you know from the start.

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The law treats employees and independent contractors differently. Independent contractors are usually exempt from labor and employment legislation, such as minimum wage and overtime pay and retirement contributions, while...more

Freeman Law

Exempt Payments to Non-Resident Aliens and Federal Withholding

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Exempt Payments to Non-Resident Aliens and Federal Withholding - Wages paid to U.S. citizens and residents by a U.S. person are generally subject to federal withholding, subject to certain exceptions. Wages paid to...more

Morgan Lewis

Don’t Pay Twice: Monitor Payment of Cancelled, Reissued Qualified Plan Distributions

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Cancelled and reissued qualified plan distribution checks, particularly to decedents, should be monitored for payment in light of the Internal Revenue Service’s repeated refusal to repay withholding to payor plans. If a Form...more

Baker Donelson

Collaborative Compliance: Tax and Employment – Old Issues, New Lens

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Remote Workers: Tax And Employment Landmines For Companies To Navigate - The pandemic is ending, or at least there is light at the end of the tunnel as vaccines are being administered and employees are coming back to the...more

Orrick, Herrington & Sutcliffe LLP

Hiring Ex‐US Agency Workers? What You Need to Know

Agency workers are a great option for high-growth companies looking to expand globally. It gives access to the best talent irrespective of location, and lets companies test new markets and remain flexible without the burden...more

Williams Mullen

“Sure, You Can Work Remote”...These Words May Have a Huge Cost...

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COVID has not only seen a migration of employees to remote work but has created a new business model that is here to stay. In the midst of COVID, employers were eager to allow their employees to work from home and maintain a...more

Littler

Dear Littler: What is so Taxing about our Wandering Workers?

Littler on

Dear Littler: You alerted us to some wage & hour and leaves & benefits issues stemming from our “wandering workers” who have scattered across the country during the pandemic, yet continue to work for our Texas-based company....more

Morrison & Foerster LLP - Left Coast Appeals

This Week at the Ninth: Arbitration and Declarations

This week, we take a look at an opinion examining whether the Department of Labor can be held to workers’ arbitration agreements, and a decision considering whether courts have jurisdiction to issue declaratory judgments...more

Farrell Fritz, P.C.

New York Business, Nonresident Telecommuters And The Taxation Of Wages Earned Remotely

Farrell Fritz, P.C. on

Drums. Do you hear them? Along the western shore of the Hudson River. It seems that the unrest which began in New England earlier this year is spreading into the Mid-Atlantic States. The owner of a New York business that...more

Constangy, Brooks, Smith & Prophete, LLP

IRS Issues Guidance On President Trump’s Payroll Tax Memorandum

On August 8, President Trump issued a memorandum directing the Secretary of the Treasury, Steven Mnuchin, to use his authority to defer certain payroll tax obligations in an effort to provide individuals with additional...more

Foster Garvey PC

Potential Payroll Tax Deferral Is Available – Employers Must Understand the Program and Use Extreme Caution Before Blindly Jumping...

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On August 8, 2020, President Trump issued an executive order, directing the U.S. Treasury to grant employers the ability to defer the withholding, deposit and payment of certain payroll taxes as further COVID-19 tax relief....more

Partridge Snow & Hahn LLP

Employers Have Little Incentive to Implement Social Security Tax Deferral Under New IRS Released Guidance

On Friday August 28th the IRS issued limited guidance on the payroll tax deferral that was part of President Trump’s August 8th executive order. Under IRS Notice 2020-65 (the “Notice”), employers are not required to withhold...more

Farella Braun + Martel LLP

Guidance on Directive to Defer Payroll Tax Obligations Leaves Unanswered Questions

On August 8, 2020, the President directed the Secretary of the Treasury to authorize the deferment of certain payroll tax withholding, depositing, and payment obligations otherwise incurred on wages and compensation paid...more

Mintz Edge

An Employee or an Independent Contractor?

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The distinction between employees and independent contractors is often overlooked by emerging companies. However, the significance of this distinction in New York State cannot be overstated. As discussed further below, a...more

Orrick, Herrington & Sutcliffe LLP

Appalti (E Non Solo…): Nuovi Oneri Per Il Committente

Il Decreto Legge 26 ottobre 2019, n. 124 (cosiddetto «Decreto Fiscale») – convertito, con modificazioni, dalla legge 19 dicembre 2019, n. 157 – ha introdotto nuovi oneri a capo del committente che affidi a soggetti terzi il...more

Seyfarth Shaw LLP

Recent Legislation Changes Illinois Non-Resident Employee Withholding Rules

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Seyfarth Synopisis: Illinois recently enacted legislation that changes the rules for withholding income tax from non-resident employees. The new rules replace the current, somewhat more complicated rules with a more...more

Dorsey & Whitney LLP

What do Employer’s Need to Know Following the Passage of California’s New Law on Independent Contractor Misclassification?

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On September 18, 2019, Governor Gavin Newsom signed into law Assembly Bill 5, which clarifies when workers should be considered “employees” under the California Labor Code and the California Unemployment Insurance Code,...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Gig Economy Temporary Staffing With Smartphone Apps: 7 Legal and Practical Considerations for Employers

New technologies that enable temporary staffing candidates to find positions via applications that use algorithms to match people to positions, are here. With names like tilr and Shiftgig, these apps use an alternative,...more

Verrill

12 Days of HR: Santa Claus is Comin’ to Town and Here’s What You Better Watch Out For When It Comes to Holiday Bonuses

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He’s making a list and checking it twice—you know the drill: Santa’s game is that he rewards good behavior during the year with gifts under the tree. And when it comes to employees, the most requested item on their list...more

Akin Gump Strauss Hauer & Feld LLP

Swiss Tax Law Changes: New Withholding Tax Rules

• Under Swiss law, Swiss employers must levy an employment withholding tax on the salary received by foreign nationals who do not hold a permanent residence permit. • Only taxpayers whose salary exceeds a certain amount...more

Burr & Forman

Understanding Back-Up Tax Withholding

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The IRS requires businesses to obtain a Form W-4 from each employee, and also a Form W-9 from contractors and others who may receive payments for services. If a business does not receive these forms, the business must deduct...more

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