Payroll Mailbag

How do we calculate Box 1 wages? … What to do with name changes if SSA offices are closed? … Can we have an ITIN employee?
Relaxation benefits create year-end headaches … Reporting group-term life for furloughed employees
No to holiday party, but yes to holiday swag.
Questions for the Social Security Administration, United States Citizenship and Immigration Services, and the Office of Child Support Enforcement.
The new W-4: Still causing headaches … Our garnishment mistake, but does the fix count as income? … Is accounting for electric cars different from gas cars?
Beware the trap with deferrals … Can a missed deferred deposit be made up?
Which employer-paid benefits are taxable? … Are covid-19 bonuses included in the regular rate?
Are direct child care payments to employees taxable? … Who pays employees’ expenses if they’re working at home?
What are disposable earnings for garnishment purposes? … Can a widower change his pretax cafeteria plan deductions?
Are substitutes for SSNs now allowable on the new W-4 form? … Which W-4 form for rehires: the original, or must they refile using 2020 form? … Plus an all-states chart on 2020 W-4 forms.