Payroll Today

Tulips are sure signs spring has set in for good, as are allergies. Sneezing and itchy eyes notwithstanding, a lot happened in tax land this week.
The Department of Labor has dedicated a web page to the American Rescue Plan Act’s 100% COBRA subsidy. It’s also released a ton of guidance on the subsidy, and just in time. The 100% subsidy kicked in April 1. There’s a lot to unpack, so let’s get started.
Can student athletes be paid? And are we getting closer to the end of robocalling?
Here’s our extremely brief roundup of vaccine-related state legislation we are tracking so far.
The IRS waited until well into the first quarter of this year to issue guidance on the employee retention credit as it applied through 2020. This act of tardiness may have caused many employers to bear the burden of filing Form 941-X to correct their treatment of the credit for last year.
Let’s look at what’s payroll-related in President Biden’s infrastructure plan, among other issues (but first, the all-important designated hitter debate continues).
Even the math wonks at the Census Bureau couldn’t help but notice the beginning of baseball season! Baseball is very stat heavy, after all. So here’s some humor in honor of this very foolish day.
Employers are beginning to acknowledge this new reality and are thinking about a hybrid model of some office work and some work from home. The impact on your payroll operations could be vast.
It turns out that the COBRA subsidy in the American Rescue Plan Act isn’t all that straightforward.
Here’s what we learned recently from Clara (C.B.) Burns, a partner at Kemp Smith, LLP, in its labor and employment law department.