Multi State Taxation: Reporting Requirements and Procedures

Transcription

1 Multi State Taxation: Reporting Requirements and Procedures Vicki M. Lambert, CPP The Payroll Advisor The Payroll Advisor 1

2 Sponsored by 2011 The Payroll Advisor 2

3 RCH Credit This is an APA approved program for 1 (one) RCH You must attend the entire 1-hour course. You will be sent a certificate with the program course code upon completion for your file folder The Payroll Advisor 3

4 What We Will Be Covering Today List of all taxes required by states Income SUI SDI Local Following the IRS Code where the states stand Supplemental Taxation Determining State Withholding Liability Resident Qualifications 2012 The Payroll Advisor 4

5 Covering Today Reciprocal Agreements Resident vs. Nonresident Withholding Allowance Certificates 4 Factor Test for SUI Handling SIT & SUI for Multistate employees Voluntary Contributions to SUI and Your Rate SIT & SUI Taxation of Section 125 and 401(k) Plans 2012 The Payroll Advisor 5

6 State Income Tax Most employers are required to withhold state income tax from employee s wages Alaska, Florida, Nevada, New Hampshire, South Dakota, Texas, Washington & Wyoming have no state income tax Tennessee does not require income tax withholding 2012 The Payroll Advisor 6

7 State Unemployment Insurance State Unemployment laws are largely dictated by the Federal Unemployment Tax Act requirements States do vary in their tax structure States vary on taxable wage bases Employer rates vary not only by state but by industry Voluntary contribution provisions are allowed in some states Some states have employee tax 2012 The Payroll Advisor 7

8 State Disability Insurance State program to provide income when an employee is unable to work due to illness or injury 5 states have mandatory SDI programs California, Hawaii, New Jersey, New York and Rhode Island (also Puerto Rico) Can be state plan or insurance plan 2012 The Payroll Advisor 8

9 Types of Programs California-State Plan Also allows self insured plans Hawaii State plan for unemployed workers or whose employers have gone bankrupt Private or self insurance plan otherwise 2012 The Payroll Advisor 9

10 Types of Programs New Jersey Private plans permitted if meet requirements Otherwise state plan New York oprovided through state insurance fund, private insurance or self-insurance Rhode Island State plan 2012 The Payroll Advisor 10

11 Are You an Employer In NY for TDI? An employer who has had in New York State employment one or more employees on each of at least 30 days in any calendar year shall be a "covered employer" subject to the Disability Benefits Law after the expiration of four weeks following the 30th day of such employment (WCL 202). These 30 days of employment need not be consecutive days but must be work days of employment in one calendar year The Payroll Advisor 11

12 Funding SDI Programs California is worker funded 2012: 1.0% $95,585 Max $ Also has paid family leave included Hawaii has workers paying ½ the cost up to 0.5% of employee s weekly wages or no more than $4.52 per week based on taxable wage base of $ The Payroll Advisor 12

13 Funding SDI Programs New York employers can deduct up to 60 cents per week for State Fund insurance premiums from employee s wages New Jersey is employer and employee funded Wage base of 2012: $30,300/ 0.2% 0.5% of wages up to wage base for employees Has Family Leave Insurance 2012 The Payroll Advisor 13

14 Funding SDI Programs Rhode Island s program is financed by employee contributions Wage base is $60,000 for 2012 Rate is 1.2% of taxable wages Employers are required to deduct contributions from employee s wages. Failure to do so makes the employer liable for the payment 2012 The Payroll Advisor 14

15 Local Taxes Some are paid by the employee, some the employer and some are levied on both the employee and employer. However, not all are deducted from the employee s wages but are still owed by the employer. Most are based on the payroll in some way. May require determination of coverage such as county the employee lives in 2012 The Payroll Advisor 15

16 Could Include Employer Expense Tax Chicago, Illinois License Fee Louisville and/or Jefferson County, Kentucky Earned Income taxes Wilmington, Delaware 2012 The Payroll Advisor 16

17 Income Tax Could Include Maryland Counties and Baltimore City (Pennsylvania residents watch out too!) Detroit, Michigan New York, New York Ohio (can t list them all over 500!) County taxes Indiana need I say more! 2012 The Payroll Advisor 17

18 Could Include Payroll Tax Newark, New Jersey School District taxes State of Ohio Occupational Privilege tax Aurora, Colorado 2012 The Payroll Advisor 18

19 Transportation taxes Could Include Tri Metropolitan Transit District, Oregon Local Services Tax (Emergency and Municipal Services Tax) (Occupational and Privilege Tax) Pennsylvania Counties Workers Compensation Tax Washington State 2012 The Payroll Advisor 19

20 Could Include New Jersey-New York Waterfront Payroll Tax General Business Tax for Nevada Metropolitan Commuter Transportation Mobility Tax (MCTMT) 2012 The Payroll Advisor 20

21 Following the IRS Code Majority of the states have adopted a policy that states the withholding requirements are the same as the federal income tax withholding There are some exceptions California, Mississippi, New Jersey and New Mexico do not refer to the Internal Revenue Code in establishing their income tax withholding requirements As a practical matter they may parallel the IRC Colorado references it for definition of wages for state withholding The question is which version of the IRC 2012 The Payroll Advisor 21

22 States vs. IRC The states can follow the current version of the IRC. These include: Alabama, Connecticut, Delaware, DC, Illinois, Indiana, Kansas, Louisiana, Maryland, Michigan, Missouri, Montana, New York (with exceptions), North Dakota, Oklahoma, Rhode Island, and Utah So if IRC changes, state changes automatically 2012 The Payroll Advisor 22

23 Some States Date the IRC (especially true due to recent legislative activities) Some states follow the IRC but only as of a certain date. So changes made after that date are not valid in that state. For Example: January 1, 2012: Idaho and Arizona (eff. 3/12) December 31, 2011: Oregon, Maine (eff. 3/12) South Carolina (eff ) and Virginia December 31, 2010: Hawaii and Ohio, January 1, 2011: Arkansas, Georgia, Iowa (eff ) and Idaho 2012 The Payroll Advisor 23

24 Dating the IRC Prior to Jan 1, 2012: West Virginia EFF Thru December 31, 2008: Kentucky, and Wisconsin As of Jan 1, 2007 version: North Carolina March 7, 2012: Nebraska-new 2012 The Payroll Advisor 24

25 Dating the IRC Jan 1, 2005: Massachusetts Jan 1, 1997: Pennsylvania (may have sections with different dates) Or they pick a specific time frame or date: Minnesota: April 14, 2011 Nebraska: March 10, 2008 Vermont: Taxable year 2008 Areas to watch: health insurance for nondependent children All states match federal but some exceed it Watch NJ Domestic partners and health insurance: federal taxes some states don t 2012 The Payroll Advisor 25

26 Supplemental Taxation Supplemental wages are wages paid in addition to the employee s regular wages. These include bonuses, overtime, accumulated sick leave payouts, severance pay, awards, prizes, retro pay increases and back pay States will use a certain percentage to tax or require aggregate method 2012 The Payroll Advisor 26

27 States that Have a Flat Rate Include Alabama: 5% Arkansas: 7% (if paid at same time as regular wages) California: 6.6% or 10.23% (stock options and bonuses) Colorado: 4.63% Idaho: 7.8% Illinois: 5% Indiana: 3.4% Iowa: 6% Kansas: 5% Maine: 5% Michigan: 4.35% (4.25% ) Minnesota: 6.25% Missouri: 6% 2012 The Payroll Advisor 27

28 States that Have a Flat Rate Include Montana: 6% Nebraska: 5% New Mexico: 4.9% New York: 9.62% North Carolina: 6% North Dakota 2.82% Ohio: 3.5% Oklahoma: 5.50% Oregon: 9% Rhode Island 7.0% South Carolina: 7% Vermont: 7.2% or 9.5% (where federal is 35%) Virginia: 5.75% Rates courtesy of The Payroll Advisor 28

29 States that Use Varying Percentages Arizona uses rate on Form A-4 Georgia: Graduated 2-6% Maryland Graduated 3.0% to 8.7%(6.25% plus county rate) West Virginia: 3%-6.5% Wisconsin: 4.6%-6.75% 2012 The Payroll Advisor 29

30 States that Use Aggregated Method Only Connecticut, Delaware, D.C., Hawaii, Kentucky, Louisiana, Massachusetts, Mississippi, New Jersey (9.9% if over $500k),, Pennsylvania (3.07%),, and Utah 2012 The Payroll Advisor 30

31 Determining State Withholding Liability State laws vary somewhat in their definitions of employer subject to withholding requirements. Some follow federal definitions while others have their own. Some common definitions include: Does business within the state Pays wages for services to one or more persons whose services are rendered in the state Maintains an office or other place of business within the state Derives income from, or takes orders within the state 2012 The Payroll Advisor 31

32 Resident Qualifications Definition of resident is usually set forth in the state s income tax laws Vary from state to state but most states treat individuals as residents if they maintain a place of abode or live in the state for a certain period of time Example: Oklahoma: A resident is anyone domiciled or who maintains a permanent place of abode in Oklahoma and spends more than a total of seven months of the taxable year in the state The Payroll Advisor 32

33 Reciprocal Agreements A number of states have entered into reciprocal agreements with other states to ensure that employees who work and reside in different states are not subject to multiple withholding or taxation The agreements specify that employers should withhold income taxes on a nonresident employee s wages only for the worker s home state and that such employee s wages are not subject to the income tax rules of the state where the wages were earned Watch out for local taxes usually do not apply There can be special agreements as well 2012 The Payroll Advisor 33

34 Examples of States That Have Reciprocal Agreements Arizona: CA, IN, OR, VA, DC Arkansas: Texarkana D.C.: VA, MD Illinois: IA, KY, MI, WI Indiana: KY, MI, OH, PA, WI Iowa: IL Kentucky: IL, IN, MI, OH, WV, WI Maryland: Daily commuting from DC, PA, VA, WV Michigan: IL, IN, KY, MN, OH, WI 2012 The Payroll Advisor 34

35 Examples/Reciprocal Agreements Minnesota: MI, ND, (ended Jan 1, 2010 WI) Montana: ND New Jersey: PA North Dakota: MN, MT Ohio: IN, KY, MI, PA, WV Pennsylvania: IN, MD, NJ, OH, VA, WV Virginia: DC, KY, MD, PA, WV West Virginia: KY, OH, PA, MD, VA Wisconsin: IL, IN, KY, MI, (MI ended ) 2012 The Payroll Advisor 35

36 For Example: IL has agreement with WI Resident of WI works in IL but does not want IL tax taken out completes Form IL-W-5-NR NO IL tax is withheld Employer may but IS NOT required to withhold for WI 2012 The Payroll Advisor 36

37 For Example 2: WI has agreement with IL Resident of IL works in WI but does not want WI tax taken out completes Form W-220 NO WI tax is withheld Employer may but IS NOT required to withhold for IL 2012 The Payroll Advisor 37

38 No Reciprocal Agreements Alabama, California, Colorado, Connecticut, Delaware, Georgia, Hawaii, Idaho, Kansas, Louisiana, Maine, Massachusetts, Mississippi, Nebraska, New Mexico, New York, North Carolina, Oklahoma, Oregon, Rhode Island, South Carolina, Utah, and Vermont 2012 The Payroll Advisor 38

39 Resident vs. Nonresident Resident: generally must have state income tax withheld from all payments not specifically exempted, including wages for services performed outside the state Nonresident: compensation is subject to withholding only to the extent it is earned within the state Sometimes states will allow residents to use credit for other state against tax liability Example: CA and AZ 2012 The Payroll Advisor 39

40 Arizona Example An employer must withhold Arizona tax from wages paid for services performed within Arizona regardless of whether the employee is a resident or nonresident of Arizona. However, there are two exceptions to the general mandatory withholding requirements for nonresident employees temporarily performing services for their employer in Arizona. Although a nonresident employee may be exempt from Arizona income tax withholding, the employee may be required to file a nonresident Arizona income tax return if the employee meets the filing requirement The Payroll Advisor 40

41 Arizona An employer may not have to withhold Arizona tax from wages paid to a nonresident performing services in Arizona if: The employee is physically present in Arizona for less than 60 days in a calendar year for the purpose of performing a service that will benefit the employer; AND The employer is an individual, fiduciary, partnership, corporation or limited liability company having property, payroll and sales in Arizona, or of a related entity having more than 50% direct or indirect common ownership The Payroll Advisor 41

42 Arizona Additionally, an employer may not have to withhold Arizona tax from wages paid to a nonresident performing services in Arizona if the individual would be allowed an income tax credit for taxes paid to his or her state of residence under A.R.S This exemption applies to nonresident employees who are residents of, or domiciled in, California, Indiana, Oregon, or Virginia The Payroll Advisor 42

43 Arizona Example that Meets the Criteria for not Withholding AZ SIT Franks and Beans Inc. is based in CA. It is the common parent of Weiner Corporation. Franks and Beans does not have property, payroll and sales in AZ. Weiner does have property, payroll and sales in AZ. Larry, a nonresident of AZ is an employee of Franks and Beans. Larry performs services for Franks and Beans in Arizona for 55 days The Payroll Advisor 43

44 For Example: Nebraska Nonresidents whose wages are subject to federal withholding and who work in Nebraska are subject to the same withholding on their entire wages as that used for Nebraska residents The Payroll Advisor 44

45 Connecticut Example Dec, 2009: Employers are not required to withhold Connecticut income tax from wages/compensation paid to nonresident employees for services performed in Connecticut provided said employees are assigned to a primary work location outside of Connecticut and work in Connecticut 14 or fewer days during a calendar year. --Still report 2012 The Payroll Advisor 45

46 Maine Example Under new legislation, compensation for personal services performed in Maine as an employee is Maine-source income subject to taxation if the nonresident taxpayer is present in the state performing personal services for more than 12 days during that tax year and directly earns or derives more than $3,000 in gross income during the year in Maine from all sources The Payroll Advisor 46

47 Maine Example Performance of the following personal services for 24 days during a calendar year is not counted toward the 12-day threshold: personal services performed in connection with presenting or receiving employment-related training or education; personal services performed in connection with a site inspection, review, analysis of management or any other supervision of a facility, affiliate or subsidiary based in Maine by a representative from a company, not headquartered in Maine, that owns that facility or is the parent company of the affiliate or subsidiary; personal services performed in connection with research and development at a facility based in Maine or in connection with the installation of new or upgraded equipment or systems at that facility; or personal services performed as part of a project team working on the attraction or implementation of new investment in a facility based in Maine The Payroll Advisor 47

48 Employee Withholding Certificates The States Employers must verify if the state has an equivalent form to the IRS Form W-4 The States may: Not have their own form and use the Form W-4 Have their own form but allow Form W-4 to be used Require only the state form be used 2012 The Payroll Advisor 48

49 Examples Arizona: Form A-4 is required California: DE4 required if withholding is different from federal withholding New Mexico: No state form 2012 The Payroll Advisor 49

50 States That Require/Recommend Alabama: Form A-4 Arizona: Form A-4 Use of Their Own Certificate Arkansas: Recommends AR-4EC but allows modified Form W-4 California: Requires DE 4 if withholding is different than federal 2012 The Payroll Advisor 50

51 States That Require/Recommend Use of Their Own Certificate Connecticut: CT-W-4 District of Columbia: D-4 Georgia: Form G-4 Hawaii: Form HW-4 Illinois: IL-W-4 Indiana: WH The Payroll Advisor 51

52 States That Require/Recommend Iowa: IA W-4 Kansas K-4 Use of Their Own Certificate Kentucky: Form K-4 Louisiana: Form L-4 or L4E should be used but accepts (mutually agreed upon) modified Form W- 4 employer responsible to determine number of correct allowances Maine: Form W-4ME 2012 The Payroll Advisor 52

53 States That Require/Recommend Use of Their Own Certificate Maryland: Form MW 507 Massachusetts: M-4 required if state exemptions differ from fed Michigan: MI-W4 Minnesota: W-4MN Mississippi: Form Missouri: MO W-4 New Jersey: NJ-W-4 or Form W-4 may be used 2012 The Payroll Advisor 53

54 States That Require/Recommend Use of Their Own Certificate New York: Accepts W-4 recommends Form IT-2104 North Carolina: Form NC-4 Ohio: Form IT-4 Rhode Island: RI-W4 Vermont: Form W-4VT is recommended Virginia: Form VA-4 West Virginia: WV/IT 104 Wisconsin: WT-4 if state exemptions differ from fed 2012 The Payroll Advisor 54

55 States That Have No Form Colorado Delaware: Has Form SD/W4 for calculating only use Fed W-4 For Delaware Purposes Only Idaho Montana Nebraska New Mexico North Dakota Oklahoma Oregon Pennsylvania South Carolina Utah 2012 The Payroll Advisor 55

56 States That Use Special Form Example: Pennsylvania Local Earned Income Tax Residency Certification Form: DCED-CLGS The Payroll Advisor 56

57 How to Handle SIT on Multistate Employees Living in One State and Working in Another Based on all we have covered the employer needs to determine the income tax withholding Best and easiest way is to T-account it 2012 The Payroll Advisor 57

58 The Basic T-Account Works Best State Working Rules for this state for a nonresident working here including reciprocal agreements State Living Rules for when a resident from this state works in another state including any reciprocal agreements 2012 The Payroll Advisor 58

59 Guidelines Some states provide guidelines for computing the allocation of withholding liabilities when employees work in more than one state There are three commonly approved formulas Volume of business ratio Time Basis Mileage Basis 2012 The Payroll Advisor 59

60 Volume of Business Ratio Where an employee s compensation depends directly on the volume of business transacted by that employee tax withholding attaches to that portion of the wages determined by ratio of volume of business transacted within the jurisdiction to the total volume of business transacted by the employee Example: Traveling sales person paid by commission 2012 The Payroll Advisor 60

61 Time Basis Where an employee is paid on a daily, weekly or monthly basis, tax withholding attaches to that portion of the employee s pay determined by the ratio of working hours within the taxing jurisdiction to the total working time 2012 The Payroll Advisor 61

62 Mileage Basis Where an employee is paid on a mileage basis, tax withholding attaches to that portion of the employee s pay determined by the ratio of actual mileage within the taxing jurisdiction to the employee s total mileage 2012 The Payroll Advisor 62

63 Form W-2 Reporting Example: Connecticut Gross wages means the sum of wages paid to all your employees regardless of where they work. The amount of gross wages you report on Form CT-941 for a calendar quarter must correspond with the amount reported on Federal Form 941 for that quarter The Payroll Advisor 63

64 Connecticut Example Cont Gross Connecticut wages means the sum of: All wages paid to resident employees. Connecticut wages paid to resident employees are wages paid to resident employees regardless or where their services are performed. The amount of Connecticut wages paid to a resident employee will generally equal the amount of the employee s wages for federal income tax withholding purpose The Payroll Advisor 64

65 Four Factor Test for SUI The states have adopted uniform rules to help them determine which state has the right to claim coverage of employees who work in two or more states for an employer. Employers consider the following four factors in successive order: Localization of services Base of operations The place of direction or control Place of residence 2012 The Payroll Advisor 65

66 Localization of Services Services performed partly within and without the state will be covered by state law if the work performed outside the state is incidental to the work performed in the state. Incidental means transitory or temporary or isolated instances or transactions 2012 The Payroll Advisor 66

67 Example Localization of Services: A payroll clerk normally works at the company s headquarters in state 1. Due to the acquisition of a firm in state 2 the payroll clerk is sent to that state for three months to change over the payroll system. State 1 retains jurisdiction even during the period the payroll clerk is working in state The Payroll Advisor 67

68 Base of Operations If a worker normally or regularly works in two or more states the employee s services can t be said to be localized in one state. The next best claim to jurisdiction is the state where the employee performs some services and in which the base of operations is located Base of operations means the place where employees report for work or customarily return to 2012 The Payroll Advisor 68

69 Example Base of Operations: A New York based company employs a regional sales manager to cover the states of PA, NJ and MD. The sales manager works out of an office in PA and divides his time fairly evenly among the three states. His activities are directed and controlled from the New York office. Pennsylvania has jurisdiction since the sales manager s services aren t localized in any one state and the base of operations is in PA 2012 The Payroll Advisor 69

70 Place of Direction or Control If the prior two tests aren t applicable then the employer goes to the next best claim of jurisdiction which is the state in which the employee performs some services and which is the place of direction or control The determinant is the place of immediate or potential control even if the control is exercised only rarely 2012 The Payroll Advisor 70

71 Example Place of direction or control: A salesperson covers the DC metropolitan area including parts of DC, VA and MD. The salesperson has no primary base of operations and is under standing orders to call in at least daily to the company headquartered in DC. DC has jurisdiction in this instance since services aren t localized, no primary base of operations and the salesperson receives direction and control from the DC office 2012 The Payroll Advisor 71

72 Place of Residence If the prior three tests don t establish jurisdiction the state of jurisdiction becomes the one in which the employee both performs some services and maintains a place of residence 2012 The Payroll Advisor 72

73 Example Place of Residency: An equipment manufacturer in Detroit has an employee who supervises equipment installations and handles complaints from customers in IN and OH. The employee has no particular place of operations but lives in Ohio. The state of jurisdiction is Ohio The Payroll Advisor 73

74 Reciprocal Coverage Agreements Most states subscribe to the Interstate Reciprocal Coverage Arrangement Permits employers to cover services in a single state by election of the employer All services will be covered in any state either in which any part of the services are performed, the employee resides or where the employer maintains a place of business States accept and pay contributions on each other s behalf to assure that services provided by multistate employees are not covered under more than one state 2012 The Payroll Advisor 74

75 Example A construction engineer who works for a Texas firm on a job in New Mexico for four months and who then goes to CA for six months on a job might be covered under both New Mexico and California laws. Under the interstate reciprocal arrangement, the Texas firm could elect to cover all the services performed by the engineer under Texas law 2012 The Payroll Advisor 75

76 Using Voluntary Contributions to Lower SUI Rate 31 states use the Reserve ratio system to calculate SUI rates. Under this system all benefits charged against employers are subtracted from the contributions paid by such employers 17 states use the benefit ratio system. Under this system contributions are not a factor. Tax rates are based on the ratio of employers benefit charges over a certain period of time to their payroll over the same period 2012 The Payroll Advisor 76

77 States that Allow Voluntary Contributions Arizona, Arkansas, California (no on Schedule E & F) Colorado, Georgia, Indiana, Kansas, Kentucky, Louisiana, Maine, Massachusetts, Michigan, Minnesota, Missouri, Nebraska, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Pennsylvania, South Dakota, Texas, Washington, West Virginia and Wisconsin 2012 The Payroll Advisor 77

78 SIT and SUI on 401(k) Contributions States match federal on SIT and SUI with the exception of Pennsylvania which does not recognize the tax deferred status of the 401(k) for state income tax Watch out for local jurisdictions such as school districts or local taxes. Most of the time they do not recognize the tax deferred status The Payroll Advisor 78

79 SIT and SUI on Section 125 Plans SIT: all states follow the federal taxation rules with the exception of Pennsylvania and with some exclusions New Jersey SUI: Toss a coin The state can follow FUTA taxation, allow some of the benefits as tax preferred while taxing others or tax all the benefits offered 2012 The Payroll Advisor 79

80 States that Follow FUTA Taxation Alaska, Arizona, Arkansas, California, Colorado, Florida, Georgia, Idaho, Illinois, Indiana, Kansas, Louisiana, Maine, Maryland, Mississippi, Missouri, Nebraska, New Mexico, North Carolina, Ohio, Oklahoma, Oregon, Rhode Island, South Carolina, Utah, Virginia, Wisconsin, and Wyoming 2012 The Payroll Advisor 80

81 States that Tax Some or All of Benefits of Section 125 Plan Alabama, Connecticut, Delaware, DC, Hawaii, Iowa, Kentucky, Massachusetts, Michigan, Minnesota, Montana, Nevada, New Hampshire, New Jersey, New York, North Dakota, Pennsylvania, South Dakota, Tennessee, Texas, Vermont, Washington, and West Virginia 2012 The Payroll Advisor 81

82 Useful Links payroll-taxes.com: lists each state for withholding, local taxes, reciprocal agreements, SUI and SDI The Payroll Advisor 82

83 Q & A Now its time for some questions The Payroll Advisor 83

84 Contact Ascentis The Payroll Advisor 84

85 RCH Credit If you attended this webinar for the full hour you will receive a certificate 1 (one) RCH Credit Certificate ed by May 10th The Payroll Advisor 85

86 How Ascentis Can Help Requirements for state income tax, state unemployment insurance, and state disability insurance are researched, maintained and updated on our end. We accurately maintain the list of states with reciprocal agreements, and correctly calculate state taxes based on the agreements. We correctly calculate taxes on supplemental wages factoring in the different state specific rates. We account for an employee living in one state and working in another so that state income tax is calculated correctly The Payroll Advisor 86

87 Our next APA HCR credit Webinar What AP Needs to Know About Payroll, and Vice Versa May 15 th,10am PST Registration open 1 (one) RCH credit Free of charge 2011 The Payroll Advisor 87