State Laws & Charts

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.
Can you steer employees to paycards instead of checks or direct deposit? Yes, but you can’t require them.

It’s safe to say that company policy isn’t made in the Payroll Department. But the new tax credit for paid FMLA leave, enacted as part of the Tax Cuts and Jobs Act, allows you to be the bridge between HR and corporate tax, and, in the process, raise your profile within the company.

And on the 7th day they rested

February 20, 2018

Day-of-rest laws, guaranteeing employees a day of rest on “the seventh day,” have been around for a long time. Under the old blue laws, that usually meant Sunday. But what does it mean now, when workweeks can begin and end on any day of the week?

Here’s the scoop on what you need to know to ensure a smooth year-end process, plus a chart summarizing each state’s W-2 e-filing thresholds and due dates.