Alice Gliman

The IRS has new guidance on failure-to-deposit penalties related to deferred Social Security deposits and the employee retention tax credit.
The IRS uses Box 12 Code D to determine compliance with retirement contribution requirements.
Tax filing season starts Jan. 24. That’s a problem for the IRS, since they aren’t finished processing 2020 returns yet. You might have to explain that to employees.
On Jan. 13, the Supreme Court rejected OSHA’s vaccine mandate for employers with 100+ employees but upheld a mandate for health-care workers.
The two agencies have agreed to coordinate investigations of potential violations of federal labor and employment laws—especially misclassification of workers as independent contractors.
A new initiative requires group health plans to either provide home covid tests or reimburse employees for the cost.
Following oral arguments before the U.S. Supreme Court on Jan. 7, the general consensus says OSHA’s vaccine-or-test mandate for employers with at least 100 employees is in trouble; the Biden administration’s vaccine mandate for health-care employees may survive.
Jan. 31 is Payroll’s big day—the date when W-2s must go out. You need to consider several issues this year.
While we wait for the U.S. Supreme Court to rule on the Biden administration’s vaccine mandates—probably next week—let’s review what happened on the payroll front this week.
December’s unusually high number of natural disasters motivated the IRS to issue disaster tax relief. We have the details.