State Laws & Charts

The federal FMLA doesn’t cover employees who take time off for school visits or to care for kids who aren’t seriously ill but who must stay home from school. That’s the province of state laws.
There are three basic payroll tests for worker classification: the IRS’ 20-factor test, the Department of Labor’s six-factor test and the ABC test.
The IRS is serious about changing withholding for 2020. Just one week after releasing the draft W-4, it has released a draft of the employer’s instructions—new Pub. 15-T.
The Department of Labor has proposed regulations that would tweak the payments that can and can’t be excluded from employees’ regular rate calculations when you’re figuring their overtime rates.
A California appeals court ruled that an employer was liable for penalty wages because its failure to pay was willful. Key: The employer suspected the wage rate had increased, but continued paying at the old rate after only halfheartedly investigating its suspicions that the wage rate had increased.
The Department of Labor concluded in an opinion letter to an inquiring employer that its pay plan didn’t satisfy the Fair Labor Standards Act, because employees’ actual pay didn’t bear a reasonable relationship to their guaranteed weekly pay.
Use this worksheet to reconcile your four quarterly 941s and W-2s, so the amounts you report to the SSA and the IRS match.
Make sure you’re giving employees the maximum time off required to cast their votes.
Recouping overpayments from employees can be a good experience, but often isn’t. Here’s some guidance from Barbara Youngman and LaTisha O’Neal to attendees at the American Payroll Association’s 36 Annual Congress in May.
Employees usually accrue vacation hours every pay period or every month, that is, ratably. But there’s another option—providing all of employees’ vacation hours at once after they qualify for it, or cliff vesting it.