How to Create a Payroll Procedures Manual! Presented by Max Muller!
|
|
- Junior Taylor
- 8 years ago
- Views:
Transcription
1 How to Create a Payroll Procedures Manual! Presented by Max Muller!
2 Overview! How to put it all together! Using the terminology! Employee distinction! How to eliminate improper actions! When to make an adjustment! How to chart policies!
3 Health Care Reform Act!» An initiative in this law increased! the number of IRS and Department! of Labor auditors to help audit 6,000! companies randomly chosen for! compliance audits.! An audit of a mail and package delivery company resulted in the government seeking more than $319 million for misclassification of its employees.! A company in Overland Park, KS, was audited by 4 different state unemployment agencies for the same violation.!
4 Misclassification!» 100 workers, 5 of them misclassified! Each worked 48 hours a week! Each earned $36,000 a year!» The Department of Labor decides to treat them as salaried nonexempt employees with fixed 40-hour workweeks.! $692.31! per week! $ should have been paid per week! $17.31! per hour! $ in overtime! $10, owed to each worker per year ($54, total)!
5 Fluctuating Workweek Method!» Your liability in the same example would drop because you would be paying the worker for all hours worked on a straight-time basis.!» The method is specifically permitted by the FLSA rules as outlined in 29 CFR !» The method has been prohibited in California and Missouri. In Pennsylvania, it cannot apply to workers on a weekly salary.!
6 New Laws!» The IRS started a new initiative that gives employers a chance to correct the problem before they get audited.!» W-2 forms for 2012 will be changed to show an employerʼs health-care contributions.!» Congress passed the payroll tax holiday bill.!
7 Every auditor or court will use your PPM to determine your pattern of compliance and whether there will be penalties, interest, and fines levied against your organization.! Compliance!
8 Why You Need a PPM! 1. Your company has too many manuals.! 2. Users donʼt know whatʼs important without one.! 3. Many policies are unwritten.! 4. Users canʼt always find the documents they need.! 5. Many of your procedures are out of date.! 6. Some procedures are ignored or inconsistent.!
9 Policies and Procedures! Policies!» Written to ensure compliance in:! Classification! Overtime!» Ensure compliance within payroll.! Taxation! Withholdngs! FLSA laws! Benefits! Procedures!» Guidelines that show:! How classifications are established! How overtime is tracked/calculated! How taxation is determined, withheld, and reported!
10 Payrollʼs Role!» Help determine worker classification status.!» Raise red flags.!» Calculate compensation! and withhold the correct amount of taxes.!» Make sure the remittances of withholdings and reports are properly filed.!
11 1. Income tax liability for what should have been withheld! 2. Employer FICA and FUTA contributions! 3. Potential overtime pay and other wage claim liability! 4. State unemployment insurance payments! 5. Workersʼ compensation and liability for workplace injuries! 6. Other civil and criminal liability! 7. Workers may be entitled to employee benefit plans.!
12 Independent Contractors vs. Employees! The IRS uses a 20-rule test that can be found in Circular E: Publication 15 ( which explains the difference.! Behavioral control! Financial control! Relationship of the parties!
13 ABC Test! A. Absence of control! B. Business is unusual and/or away! C. Customarily doing business as an independent contractor! Alaska! Arkansas! Colorado! Connecticut! Delaware! Georgia! Hawaii! Illinois! Indiana! Louisiana! Maine! Montana! Nebraska! New Hampshire! New Jersey! New Mexico! Ohio! Pennsylvania! Utah! Vermont! Virginia! Washington! West Virginia!!
14 Voluntary Classification Settlement Program! Provides past payroll tax relief to employers that reclassify their workers! IRS Announcement and IRS Form 8952! Part of the Fresh Start Initiative! Apply at least 60 days before you want to begin treating your workers as employees.!
15 Before hiring, determine the classification status.! Set specific criteria for determining status.! Use Form SS-8 internally. Get guidance from IRS Circular E: Publication 15.! If in doubt, hire the person as a temporary employee or go through a temporary employment agency.! Classification Policy!
16 Onboarding Process! Completion of W-4 before! beginning work! Verification of the personʼs Social Security number before beginning work!
17 Onboarding Process! Policies/Procedures!» Needed for proper payment with taxation being withheld! and remitted!» Needed to prove you have them correctly identified for payroll calculation purposes! Paperwork on File!» Form I-9: They are legal to work.!» W-4: They are subject to taxation.!» Show you can withhold and remit taxes and report it on W-2, 941, 940, etc.!
18 When Writing a Policy! Make sure the policy outlines the expectations that must be followed.! The policy must show what consequences will happen for failure to follow the rules.! Examples of an overtime policy:!» All overtime must be authorized before it will be paid.!» All overtime must be authorized or preapproved. Failure will result in disciplinary action up to and including termination.!
19 Readability!» If the policy and procedure manual is correctly written, it has readability.!» Readability gives specifics so there are no questions as to the intent of the policy and how to enforce it.!
20 Timekeeping Records!» You can allow an employee to time in up to 7 minutes early without having to pay the employee for that time.!» We can round it to the time the employee was scheduled to work.! You must be consistent in rounding practices.! You can discipline a worker, but not if an audit would reveal you only round in your favor.!
21 Review!» Policies: Outline expectations and consequences.!» Procedures: Step-bystep instructions of how to accomplish the goal of the policy!» Why we need them:! They give guidance and expectations.! They show auditors a pattern of being in compliance.!
22 Structuring Procedures! Narrative! Outline! Matrix! Play script! Charting!
23 Gives you a visual of who has what responsibilities! Gives you an idea of where responsibilities need to be accounted for! Allows you! to create procedures! to get the desired results! Shows you the ultimate goal of what the expectation of the policy is! Charting!
24 1. Get paperwork in place for the new employee. 2. W-4 and pay information goes to payroll. 3. Manager approves timecard. 5. Payroll remits and reports withholdings. 4. Payroll generates the paycheck. Visualize! the process.! Charting!
25 Review!» You must make the PPM readable to the personnel affected by the policy.!» Encompass the pertinent steps by charting.!» While charting the process, juggle and adjust the procedures as necessary.!
26 Timekeeping Policies! 1. Long-punching! 2. Short-punching! 3. Traveling or attending training! 4. Breaks! 5. Time-off benefits! 6. Sign off on timecards! 7. Control policies for consequences! 8. Tracking exempt employeesʼ time outside of payroll!
27 Classification Policies! For income tax purposes, you need a policy and procedure for classification of workers.! Independent contractors paid through accounts payable vs. employees paid through payroll! Independent contractors do not have taxes withheld and are issued 1099s.! Employees have taxes withheld and are issued W-2s for their services.!
28 Onboarding Review!» Get the W-2 from all new hires before they are put on the schedule.!» Verify all Social Security numbers.! Include the procedures in your PPM.!
29 Payroll Procedures! 1. Calculation of compensation! 2. How your software system deducts tax withholdings! 3. How you calculate garnishment withholdings!! The payroll company/service is not the one held liable should it make a mistake.!
30 Tax withholding! Remitting and reporting! Record keeping! Other Policies/Procedures to Include in Your PPM!
31 Get the Word Out!» Your manual could be kept electronically on an intra-company Website with limited access to personnel.!» Or print it out and distribute their portion of the policies and procedures to them.!» Training is essential.!
32 New Policy Process! Gather the personnel affected by it.! Ask if the steps work for them.! Explain your process.! Get feedback and make changes.! Try it out and follow up.!
33 New Payroll Policy!» Consider the limitations of the payroll software system in writing stepby-step procedures.!» Look for loopholes.!» Monitor and make changes if necessary.!
34 Final Thoughts!» Having it in writing and not! enforcing it will get you in trouble.!» The most important reason for having a payroll procedures manual is to show a pattern of being in compliance.!» A PPM protects the company and limits the companyʼs liabilities, penalties, fines, and interest.!
35 Welcome to How to Create a Payroll Procedures Manual Q&A! With Max Muller!
36 Thank you for joining us today!!
State Tax Information
State Tax Information The information contained in this document is not intended or written as specific legal or tax advice and may not be relied on for purposes of avoiding any state tax penalties. Neither
More informationState Tax Information
State Tax Information The information contained in this document is not intended or written as specific legal or tax advice and may not be relied on for purposes of avoiding any state tax penalties. Neither
More information2014 Tax Changes. This document currently reflects only tax changes of which ADP was notified by tax agencies as of January 2, 2014.
2014 Tax Changes Beginning with your first payroll with checks dated in 2014, employees may notice changes in their paychecks due to updated 2014 federal and state tax requirements. This document will
More informationFederal Agencies Delay Nondiscrimination Requirements for Insured Group Health Plans under the Affordable Care Act
The HR resource every business needs HR News Alert January 2011 Brought to you by: Progressive Management Associates Insurance Services In this Issue Nondiscrimination Requirements Delayed State Minimum
More informationImpacts of Sequestration on the States
Impacts of Sequestration on the States Alabama Alabama will lose about $230,000 in Justice Assistance Grants that support law STOP Violence Against Women Program: Alabama could lose up to $102,000 in funds
More informationWorkers Compensation State Guidelines & Availability
ALABAMA Alabama State Specific Release Form Control\Release Forms_pdf\Alabama 1-2 Weeks ALASKA ARIZONA Arizona State Specific Release Form Control\Release Forms_pdf\Arizona 7-8 Weeks by mail By Mail ARKANSAS
More informationIndependent Contractor Versus Employee Status
12 Independent Contractor Versus Employee Status Failing to appropriately classify a worker as an employee or an independent contractor can have serious consequences. Companies that misclassify workers
More informationNON-RESIDENT INDEPENDENT, PUBLIC, AND COMPANY ADJUSTER LICENSING CHECKLIST
NON-RESIDENT INDEPENDENT, PUBLIC, AND COMPANY ADJUSTER LICENSING CHECKLIST ** Utilize this list to determine whether or not a non-resident applicant may waive the Oklahoma examination or become licensed
More informationMisclassified? The Fight Against Independent Contractors
Misclassified? The Fight Against Independent Contractors Christine E. Reinhard August 15, 2014 All Rights Reserved Schmoyer Reinhard LLP If It Looks Like a Duck 1 Questions of the Day Why are independent
More informationPublic School Teacher Experience Distribution. Public School Teacher Experience Distribution
Public School Teacher Experience Distribution Lower Quartile Median Upper Quartile Mode Alabama Percent of Teachers FY Public School Teacher Experience Distribution Lower Quartile Median Upper Quartile
More informationMisclassifying Employees vs. Independent Contractors: A New World of Forgiveness By Juliet L. Fink, JD
Misclassifying Employees vs. Independent Contractors: A New World of Forgiveness By Juliet L. Fink, JD On Sept. 21, 2011, the IRS announced a new voluntary disclosure program, the Voluntary Classification
More informationFederal Agencies Delay Nondiscrimination Requirements for Insured Group Health Plans under the Affordable Care Act
This email contains graphics - please enable images in your email client to display completely. January / February 2011 Newsletter In this Issue Nondiscrimination Requirements Delayed State Minimum Wage
More informationPUBLIC HOUSING AUTHORITY COMPENSATION
PUBLIC HOUSING AUTHORITY COMPENSATION Background After concerns were raised about the level of compensation being paid to some public housing authority (PHA) leaders, in August 2011 HUD reached out to
More informationPayroll NATIONAL CROSS-REFERENCE
NATIONAL Payroll SUMMARY Federal and state wage and hour laws regulate the method of payment of wages, the payment of wages upon termination of employment, allowable deductions from employee paychecks,
More informationCompensation and Salary Administration
Compensation and Salary Administration 1 Ori Murdock, SPHR HR Manager of G&A Partners Provides HR assistance and support to over 250 companies through out Texas and various other states. Over 15 years
More informationThree-Year Moving Averages by States % Home Internet Access
Three-Year Moving Averages by States % Home Internet Access Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana
More informationMAINE (Augusta) Maryland (Annapolis) MICHIGAN (Lansing) MINNESOTA (St. Paul) MISSISSIPPI (Jackson) MISSOURI (Jefferson City) MONTANA (Helena)
HAWAII () IDAHO () Illinois () MAINE () Maryland () MASSACHUSETTS () NEBRASKA () NEVADA (Carson ) NEW HAMPSHIRE () OHIO () OKLAHOMA ( ) OREGON () TEXAS () UTAH ( ) VERMONT () ALABAMA () COLORADO () INDIANA
More informationstate law requires the Minimum Exemption Calculation Withholding Limit Disposable Earnings Alabama CCPA 30 times FMW 25% DE Alaska
Note: State Minimum Wage When SMW or a fixed amount is required by state law it may only be applied if that amount is equal to or greater than 30 times FMW per week may not be substituted for Federal Minimum
More informationWorker Misclassification Employment and Tax Considerations for Employers in Virginia
Worker Misclassification Employment and Tax Considerations for Employers in Virginia Presented by: Elinor H. Clendenin & Amanda M. Weaver October 27, 2015 Welcome Elinor H. Clendenin Associate Employee
More informationA GUIDE TO VOTING LEAVE LAWS BY STATE
State Alabama Public and private s Time necessary to vote, not exceeding one hour, unless employee has two hours before work or after work available to vote. Alaska All s Not specified, but must allow
More informationGuide to On-the-Job Injuries
Guide to On-the-Job Injuries in the United States I got hurt on the job. What can I do? If you are hurt on the job you have a right to workers compensation benefits. You have a right to workers compensation
More informationApplication for Automatic Extension of Time To File U.S. Individual Income Tax Return
Form 4868 Department of the Treasury Internal Revenue Service (99) Application for Automatic Extension of Time To File U.S. Individual Income Tax Return Information about Form 4868 and its instructions
More information14-Sep-15 State and Local Tax Deduction by State, Tax Year 2013
14-Sep-15 State and Local Tax Deduction by State, Tax Year 2013 (millions) deduction in state dollars) claimed (dollars) taxes paid [1] state AGI United States 44.2 100.0 30.2 507.7 100.0 11,483 100.0
More informationChapter 15 PAYROLL 15-1
Chapter 15 PAYROLL Payroll responsibility varies from municipality to municipality. In smaller municipalities the Clerk- Treasurer is responsible for payroll preparation and maintenance of records. In
More informationEMBARGOED UNTIL 6:00 AM ET WEDNESDAY, NOVEMBER 30, 2011
A State-by-State Look at the President s Payroll Tax Cuts for Middle-Class Families An Analysis by the U.S. Department of the Treasury s Office of Tax Policy The President signed into law a 2 percentage
More informationProcessing Deadline. Payroll Processing Reminders. Processing Bonus Payrolls. Paychex Quarter-End Guide Paychex - PEO General Instructions
General Instructions Processing Deadline The deadline for reporting third quarter payroll information/changes to your payroll specialist is 8:00 p.m. local time, Wednesday, September 30, 2015, or before
More informationWhen the workers compensation system in New York was reformed in 2007, the system worked poorly for both employers and employees.
New York's workers' comp: High benefits, higher costs New York s workers' comp benefits have risen to enter the mainstream but they cannot explain why employers costs remain so high By Paul Jahn Executive
More informationINFORMATION BULLETIN #28 INCOME TAX MAY 2012. (Replaces Information Bulletin #28, dated September 2007)
INFORMATION BULLETIN #28 INCOME TAX MAY 2012 (Replaces Information Bulletin #28, dated September 2007) DISCLAIMER: SUBJECT: EFFECTIVE: DIGEST OF CHANGES: Information bulletins are intended to provide nontechnical
More informationEnglishinusa.com Positions in MSN under different search terms.
Englishinusa.com Positions in MSN under different search terms. Search Term Position 1 Accent Reduction Programs in USA 1 2 American English for Business Students 1 3 American English for Graduate Students
More informationState Insurance Department Websites: A Consumer Assessment
State Insurance Department Websites: A Consumer Assessment By J. Robert Hunter Director of Insurance November 2008 1 of 10 EXECUTIVE SUMMARY This report analyzes Internet websites for the nation s 51 major
More information4. EMPLOYMENT LAW. LET S GO LEGAL: The Right Road to Compliance & Protection KNOW KNOW MORE. 1. Minimum Wage & Overtime
4. EMPLOYMENT LAW KNOW There are five key areas of Employment Law for nonprofit to be aware of: 1. Minimum Wage & Overtime: Federal, State, and in some cases Local law regulates employers pay practices
More informationWhat Every Small Business Needs to Know about PAYROLL
What Every Small Business Needs to Know about PAYROLL Table of Contents What Every Small Business Needs to Why It Was Created Components of Payroll 3 4/5 Handling Taxes 6/7 Avoiding Penalties and Complications
More informationChex Systems, Inc. does not currently charge a fee to place, lift or remove a freeze; however, we reserve the right to apply the following fees:
Chex Systems, Inc. does not currently charge a fee to place, lift or remove a freeze; however, we reserve the right to apply the following fees: Security Freeze Table AA, AP and AE Military addresses*
More informationState-Specific Annuity Suitability Requirements
Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Effective 10/16/11: Producers holding a life line of authority on or before 10/16/11 who sell or wish to sell
More informationContingent Workers & Independent Contractors: Avoiding Misclassification Pitfalls. Presented by David Long-Daniels Greenberg Traurig, LLP
Contingent Workers & Independent Contractors: Avoiding Misclassification Pitfalls Presented by David Long-Daniels Greenberg Traurig, LLP Why are we here? Guidelines for making a determination as to whether
More informationFELONY DUI SYNOPSIS. 46 states have felony DUI. Charts 1 and 2 detail the felony threshold for each of the 46 states analyzed.
FELONY DUI SYNOPSIS The information in the following charts was compiled by examining the felony DUI laws in all 50 sates and the District of Columbia. The analysis focuses on the felony DUI threshold,
More informationCOURIERS: INDEPENDENT CONTRACTORS OR EMPLOYEES? A STATE-BY-STATE SURVEY OF UNEMPLOYMENT COMPENSATION LAWS
COURIERS: INDEPENDENT CONTRACTORS OR EMPLOYEES? A STATE-BY-STATE SURVEY OF UNEMPLOYMENT COMPENSATION LAWS Charles M. Watkins Webster, Chamberlain & Bean Washington, D.C. Introduction The purpose of this
More informationThe Work Opportunity Tax Credit (WOTC): An Employer-Friendly Benefit for Hiring Job Seekers Most in Need of Employment. In This Fact Sheet:
EMPLOYERS: 9 Ways to Earn Income Tax Credits for Your Company The Work Opportunity Tax Credit (WOTC): An Employer-Friendly Benefit for Hiring Job Seekers Most in Need of Employment Background and Updates:
More informationMastering Payroll Compliance THE TOP 10 MISTAKES THAT COST EMPLOYERS MONEY
Mastering Payroll Compliance THE TOP 10 MISTAKES THAT COST EMPLOYERS MONEY EXECUTIVE SUMMARY Businesses pay government agencies millions of dollars each year in compliance penalties. And in this economy,
More informationASK THE EXPERTS. Customer Service
Ask the Experts If you ve got payroll and tax filing questions, we ve got answers! Read through our list of frequently asked questions below or if you can t find what you re looking for, please send your
More informationUniform Cost-Sharing Regulations
UniFirst.com Uniform Program Options Uniform Cost-Sharing Regulations Uniform cost-sharing through employee payroll deductions presents many benefits to both the uniform wearer and the company. The net
More informationPAYROLL POLICIES AND PROCEDURES
Policy: Parishes/Schools will maintain strong internal controls over the payroll function. Compliance with Diocese payroll policies, IRS, and NYS regulations is required. Purpose: To provide policies and
More informationHigh Risk Health Pools and Plans by State
High Risk Health Pools and Plans by State State Program Contact Alabama Alabama Health 1-866-833-3375 Insurance Plan 1-334-263-8311 http://www.alseib.org/healthinsurance/ahip/ Alaska Alaska Comprehensive
More informationHR Challenges Facing Small Business Owners
HR Challenges Facing Small Business Owners In my experience working with small businesses, I find that they usually spend countless hours searching the internet for answers to their HR problems. This is
More informationUnder pressure from Congress, the IRS has
Practice By Kathryn Keneally and Charles P. Rettig Worker Classification: IRS Launches Questionable Employment Tax Practice Initiative Kathryn Keneally is a Partner at Fulbright & Jaworski, LLP, in New
More information2014 INCOME EARNED BY STATE INFORMATION
BY STATE INFORMATION This information is being provided to assist in your 2014 tax preparations. The information is also mailed to applicable Columbia fund non-corporate shareholders with their year-end
More informationWELCOME TO THE FAIR LABOR STANDARDS ACT. Randall D. Van Vleck General Counsel New Mexico Municipal League Santa Fe, New Mexico Rvanvleck@nmml.
WELCOME TO THE FAIR LABOR STANDARDS ACT Randall D. Van Vleck General Counsel New Mexico Municipal League Santa Fe, New Mexico Rvanvleck@nmml.org I. What is the Fair Labor Standards Act? The Fair Labor
More informationThe Questionable Employment Tax Practices Initiative Progress Report
The Questionable Employment Tax Practices Initiative Progress Report April, 2011 QETP Oversight Team Members Include: Internal Revenue Service U.S. Department of Labor National Association of State Workforce
More informationwww.mediadataservices.com 2014 YEAR END INFORMATION 2015 PAYROLL TAX PREVIEW
The Payroll Experts 265 Route 46, Suite 206, Totowa, NJ 07512 TELEPHONE: 973-785-3100 FAX: 973-785-2453 973-785-0375 973-785-0560 www.mediadataservices.com 2014 YEAR END INFORMATION & 2015 PAYROLL TAX
More informationNAIC ANNUITY TRAINING Regulations By State
Select a state below to display the current regulation and requirements, or continue to scroll down. Light grey text signifies states that have not adopted an annuity training program. Alabama Illinois
More informationWhy Should Businesses Care About Wage and Hour Laws?
MCFADDEN, WHITE SPRATTLIN & DAVIS LLC Society of Human Resource Management Rome Chapter Monthly Meeting - May 12, 2015 How To Avoid Costly Wage and Hour Lawsuits and Agency Investigations By Nancy S. Sprattlin,
More informationPAYCHEX. Mastering Payroll Compliance. 10 Missteps to Avoid
PAYCHEX Mastering Payroll Compliance 10 Missteps to Avoid Executive Summary. Businesses pay government agencies millions of dollars each year in labor and tax compliance penalties. And, in this economy
More informationThe Small Business Guide To Employment Taxes
The Small Business Guide To Employment Taxes Roanoke Regional Small Business Development Center 210 S. Jefferson Street Roanoke, VA 24011 www.roanokesmallbusiness.org Roanoke Small Business Development
More informationBUSINESS DEVELOPMENT OUTCOMES
BUSINESS DEVELOPMENT OUTCOMES Small Business Ownership Description Total number of employer firms and self-employment in the state per 100 people in the labor force, 2003. Explanation Business ownership
More informationWAGE WITHHOLDING FOR DEFAULTED STUDENT LOANS A HANDBOOK FOR EMPLOYERS. Revised June 18, 2008
WAGE WITHHOLDING FOR DEFAULTED STUDENT LOANS A HANDBOOK FOR EMPLOYERS Revised June 18, 2008 TABLE of CONTENTS A Letter to Employers..3 The Student Loan Program.4-5 The Basic Steps Employers Follow for
More informationTax Credit to Offset Cost of Health Insurance
640 Superior Court - Medford, OR 97504 Ph. 541-773-6633 May 18, 2010 Tax Credit to Offset Cost of Health Insurance Calculating the Small Employer Health Insurance Tax Credit for 2010 Type of Clients: Small
More informationThresholds for Coverage under State Employment Laws
Thresholds for Coverage under State Employment Laws January 2014 Coverage under various federal and state labor laws is generally determined by the number of individuals a company employs. As such, not
More informationMartin A. Darocha, CPA Tax and accounting services for individuals and their businesses, estates and trusts. 2015 PAYROLL TAX TOOLKIT December 2014
, CPA Tax and accounting services for individuals and their businesses, estates and trusts. 2015 PAYROLL TAX TOOLKIT December 2014 Following is a brief summary of payroll tax information for 2015. If you
More informationWorkers Compensation Cost Data
Workers Compensation Cost Data Edward M. Welch Workers Compensation Center School of Labor and Industrial Relations Michigan State University E-mail: welche@msu.edu Web Page: http://www.lir.msu.edu/wcc/
More informationA Survey of Federal and State Actions to Counter Misclassification Fraud
A Survey of Federal and State Actions to Counter Misclassification Fraud Presented to: Washington Joint Legislative Taskforce on the Underground Economy in the Construction Industry September 10, 2008
More informationHow To Pay Medical Only Claims On Workers Compensation Claims
Workers Compensation Small Medical-Only Claims: Should an employer pay them or turn them in to the insurance company? by Maureen Gallagher The most common question an insurance agent gets from employers
More informationHow to Avoid Emerging Wage & Hour Risks: Exempt or Non- Exempt, Contractor Liability & Minimum Wage Hikes
How to Avoid Emerging Wage & Hour Risks: Exempt or Non- Exempt, Contractor Liability & Minimum Wage Hikes Jonathan C. Sterling, Shareholder, Carlton Fields Jorden Burt, P.A. The Onslaught Continues Wage
More informationTotal Cost of Employment..A Snelling White Paper
Total Cost of Employment.A Snelling White Paper January 2012 T he unemployment numbers are high and have remained high for the last couple of years. Despite federal tax breaks and incentives, businesses
More information2014 Year-End Client Guide
BDB Payroll Services payrollsupport@bdbpayroll.com 1.800.729.7687 www.bdbpayroll.com Welcome to the 2014 Year-End Client Guide Since year-end is fast approaching, BDB has created a comprehensive guide
More informationState Corporate Income Tax Rates As of December 31, 2006 (2006's noteworthy changes in bold italics)
State Corporate Income Tax Rates As of December 31, 2006 (2006's noteworthy changes in bold italics) State Tax Rates and Brackets Special Rates or Notes Alabama 6.50% Federal deductibility Alaska 1.0%
More informationCOMPARE NEBRASKA S BUSINESS CLIMATE TO OTHER STATES. Selected Business Costs for Each State. Workers Compensation Rates
COMPARE NEBRASKA S BUSINESS CLIMATE TO OTHER STATES Selected Business Costs for Each State Workers Compensation Rates Unemployment Insurance Costs Electricity Rates Gas Rates Average Hourly Earnings in
More information(In effect as of January 1, 2004*) TABLE 5a. MEDICAL BENEFITS PROVIDED BY WORKERS' COMPENSATION STATUTES FECA LHWCA
(In effect as of January 1, 2004*) TABLE 5a. MEDICAL BENEFITS PROVIDED BY WORKERS' COMPENSATION STATUTES Full Medical Benefits** Alabama Indiana Nebraska South Carolina Alaska Iowa Nevada South Dakota
More informationMulti-State Employers Payroll Issues
Multi-State Employers Payroll Issues Terry Meggitt, CPP HealthPartners Northstar Chapter APA June 16, 2011 Agenda Regulations on Paying Employees Wage and Hour Issues Income Tax Withholding Requirements
More informationSupreme Court Strikes Down DOMA, Clears Way for Same-Sex Marriage in California
Brought to you by Alamo Insurance Group Supreme Court Strikes Down DOMA, Clears Way for Same-Sex On June 26, 2013, the U.S. Supreme Court announced decisions in two significant cases regarding laws affecting
More informationPosting Requirements by State
Posting Requirements by State State Poster Postings ALABAMA Alabama (All-In-One) (Revised 02/2012) Your Job Insurance (Unemployment Insurance) Workers' Compensation Information Alabama Child Labor Law
More informationState Tax of Social Security Income. State Tax of Pension Income. State
State Taxation of Retirement Income The following chart shows generally which states tax retirement income, including and pension States shaded indicate they do not tax these forms of retirement State
More informationState Corporate Income Tax Rates As of July 1, 2009
State Tax Rates and Special Rates or Notes Brackets Alabama 6.5% Federal deductibility Alaska 1.0% > $0 2.0 > 10K 3.0 > 20K 4.0 > 30K 5.0 > 40K 6.0 > 50K 7.0 > 60K 8.0 > 70K 9.0 > 80K 9.4 > 90K Arizona
More informationMARYLAND COMMISSION TO STUDY THE REGULATION OF PAYROLL SERVICES David F. Roose, Chairman. January 15, 2014
MARYLAND COMMISSION TO STUDY THE REGULATION OF PAYROLL SERVICES David F. Roose, Chairman Senator Thomas M. Middleton Senate Finance Committee 3 East Miller Senate Building Annapolis, Maryland 21401 Delegate
More informationState FCRA Rulings. Abide by the Federal Trade Commission s Fair Credit Reporting Act (FCRA), 15 U. S. C. 1661 et seq. and the following state ruling:
State FCRA Rulings Alabama Alaska and the following state ruling: AS 12.62.160 (b) (8)Release and Use of Criminal Justice Information Subject to the requirements of this section, and except as otherwise
More informationAvoiding Wage and Hour Liability in 2014. Presented By: Whitney M. Harmon, Esq. Baker Donelson Bearman Caldwell & Berkowitz Wharmon@bakerdonelson.
Avoiding Wage and Hour Liability in 2014 Presented By: Whitney M. Harmon, Esq. Baker Donelson Bearman Caldwell & Berkowitz Wharmon@bakerdonelson.com Wage and Hour Trends Agency Enforcement Private Enforcement
More informationLicensure Resources by State
Licensure Resources by State Alabama Alabama State Board of Social Work Examiners http://socialwork.alabama.gov/ Alaska Alaska Board of Social Work Examiners http://commerce.state.ak.us/dnn/cbpl/professionallicensing/socialworkexaminers.as
More informationReal Progress in Food Code Adoption
Real Progress in Food Code Adoption The Association of Food and Drug Officials (AFDO), under contract to the Food and Drug Administration, is gathering data on the progress of FDA Food Code adoptions by
More informationReal Progress in Food Code Adoption
Real Progress in Food Code Adoption August 27, 2013 The Association of Food and Drug Officials (AFDO), under contract to the Food and Drug Administration, is gathering data on the progress of FDA Food
More informationNet-Temps Job Distribution Network
Net-Temps Job Distribution Network The Net-Temps Job Distribution Network is a group of 25,000 employment-related websites with a local, regional, national, industry and niche focus. Net-Temps customers'
More informationThe Work Opportunity Tax Credit (WOTC): An Employer-Friendly Benefit for Hiring Job Seekers Most in Need of Employment. In This Fact Sheet:
EMPLOYERS: 12 Ways to Earn Income Tax Credits for Your Company The Work Opportunity Tax Credit (WOTC): An Employer-Friendly Benefit for Hiring Job Seekers Most in Need of Employment Background and Updates:
More informationwww.safemt.com The Premium Audit Process How we determine your workers compensation premiums.
www.safemt.com The Premium Audit Process How we determine your workers compensation premiums. Are You Hiring Independent Contractors? If you hire someone to do work for you who is not your employee, you
More informationState Pest Control/Pesticide Application Laws & Regulations. As Compiled by NPMA, as of December 2011
State Pest Control/Pesticide Application Laws & As Compiled by NPMA, as of December 2011 Alabama http://alabamaadministrativecode.state.al.us/docs/agr/mcword10agr9.pdf Alabama Pest Control Alaska http://dec.alaska.gov/commish/regulations/pdfs/18%20aac%2090.pdf
More informationAmerican C.E. Requirements
American C.E. Requirements Alaska Board of Nursing Two of the following: 30 contact hours 30 hours of professional nursing activities 320 hours of nursing employment Arizona State Board of Nursing Arkansas
More informationPrompt Payment Laws by State & Sample Appeal Letter
Prompt Payment Laws by State & Sample Appeal Letter State Payment Timeframe Penalty(ies) Contact Alabama 30 working for electronic claims; 45 paper DOI fine Alabama Department of Insurance, Life and Health
More informationWORKER CLASSIFICATION: Can New Jersey Employers with Independent Contractors Rest Easy after Sleepy s?
WORKER CLASSIFICATION: Can New Jersey Employers with Independent Contractors Rest Easy after Sleepy s? Agenda The risks of an independent contractor classification What is an independent contractor? The
More informationIndependent Contractor? or employee?
Independent Contractor? or employee? W H AT Y O U N E E D T O K N O W ABOUT HIRING INDEPENDENT CONTRACTORS What is Worker Misclassification? At first glance, it might be hard they to tell the difference
More informationModel Regulation Service January 2006 DISCLOSURE FOR SMALL FACE AMOUNT LIFE INSURANCE POLICIES MODEL ACT
Table of Contents Section 1. Section 2. Section 3. Section 4. Section 5. Section 6. Section 1. Model Regulation Service January 2006 Purpose Definition Exemptions Disclosure Requirements Insurer Duties
More informationSTATE DATA CENTER. District of Columbia MONTHLY BRIEF
District of Columbia STATE DATA CENTER MONTHLY BRIEF N o v e m b e r 2 0 1 2 District Residents Health Insurance Coverage 2000-2010 By Minwuyelet Azimeraw Joy Phillips, Ph.D. This report is based on data
More informationClickheretoview thesecondquarter2014issue
Clickheretoview thesecondquarter2014issue Requirements and Responsibilities for Families Hiring Private-Duty Care By TOM BREEDLOVE, Director of Care.com HomePay, Provided by Breedlove In-home, private-duty
More informationWAGE AND HOUR FOR HEALTH CARE EMPLOYERS 30 COMMON QUESTIONS
WAGE AND HOUR FOR HEALTH CARE EMPLOYERS 30 COMMON QUESTIONS Note: This article directed toward health care employers. Although much of it will be of interest to other employers as well, its application
More informationCurrent State Regulations
Current State Regulations Alabama: Enacted in 1996, the state of Alabama requires all licensed massage therapists to * A minimum of 650 classroom hours at an accredited school approved by the state of
More informationWORKER MISCLASSIFICATION: THE REAL COST OF THE IRS'S NEW SETTLEMENT PROGRAM
Checkpoint Contents Federal Library Federal Editorial Materials WG&L Journals Practical Tax Strategies/Taxation for Accountants (WG&L) Practical Tax Strategies 2012 Volume 89, Number 04, October 2012 Articles
More informationState by State Summary of Nurses Allowed to Perform Conservative Sharp Debridement
State by State Summary of Nurses Allowed to Perform Conservative Sharp Debridement THE FOLLOWING ARE ONLY GENERAL SUMMARIES OF THE PRACTICE ACTS EACH STATE HAS REGARDING CONSERVATIVE SHARP DEBRIDEMENT
More informationVenture Capital Tax Credits By State
Venture Capital Tax Credits By State Alabama States Credit Amount Eligibility Notes Alaska Arizona Angel Investment Bill (Direct Tax Credit available for investments made after June 30, 2006, for tax years
More informationWe do require the name and mailing address of each person forming the LLC.
Topic: LLC Managers/Members Question by: Jeff Harvey : Idaho Date: March 7, 2012 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California Colorado Arizona requires that member-managed LLCs
More informationSTATE-SPECIFIC ANNUITY SUITABILITY REQUIREMENTS
Alabama Alaska Arizona Arkansas California This jurisdiction has pending annuity training legislation/regulation Annuity Training Requirement Currently Effective Initial 8-Hour Annuity Training Requirement:
More informationArtisan Contractors Application
Agency Name: Address: Contact Name: Phone: Fax: Email: Artisan Contractors Application All questions must be answered in full. Application must be signed and dated by the applicant. Applicant s Name Agent
More information,2 2 2009 MAY. oß.vi.. Daniel R. Levinson ~ ~ .~~.vi...
(?.,,,-l'''4,,"vicø -r..'..ll'..410 DEPARTMENT OF HEALTH &. HUMAN SERVICES Office of Inspector General Washington, D.C. 20201 MAY,2 2 2009 TO: James Scanlon Acting Assistant Secretary for Planning Planing
More informationPayroll Tax and 1099 Compliance: What You Need to Know and What You ll Need to Comply
Payroll Tax and 1099 Compliance: What You Need to Know and What You ll Need to Comply Brought to you by ADP, Inc. This presentation was made available by ADP for general informational purposes only and
More information