Alice Gilman is an employment tax compliance expert with more than 25 years of experience and is the editor of Business Management Daily's Payroll Legal Alert. She is a graduate of the State University of New York at Albany and received her law degree from the University of Bridgeport.
Data brokers are already in your workplace, surveilling your employees and selling what they gather, whether you know it or not. And we’re not the only one who thinks...
Clothes do not make the man or woman, and job titles do not turn a nonexempt employee into an exempt employee. The Fair Labor Standards Act has been consistent over its...
Everyone, including us, had to take a crash course in HIPAA’s privacy provisions after the Supreme Court’s 2022 decision in Dobbs v. Jackson Women’s Health...
The PUMP Act, enacted as part of the Consolidated Appropriations Act, 2023, extends FLSA-protected unpaid lactation breaks to nursing mothers who are exempt employees....
The Department of Labor may soon release proposed regulations raising the salary employees must earn to remain exempt from the Fair Labor Standards Act.
The current...
Constructive receipt is a tax timing rule requiring you to withhold taxes when employees’ pay is set aside for them to access without restriction, regardless of when...
When Silicon Valley Bank in California and the Signature Bank in New York failed last week, employers with accounts at those banks began to fret they wouldn’t be able...
The rules for reimbursing employees’ travel expenses seem straightforward enough—employees account to you for their expenses, submit receipts for those expenses, and...
Congress routinely showers small businesses with tax preferences. And now is the time to think about them, since the tax-filing deadlines for calendar-year corporate...
We’ve been waiting for the IRS to release final regulations on mandatory e-filing of information returns for quite some time. Once it missed this year’s W-2/1099-NEC...
Back in 2020, the Department of Labor released a Field Assistance Bulletin to its investigators, which concluded that an employee who worked in the office, ran errands...
What is a four-day workweek? It’s not a trick question. Is it four 10-hour days or four eight-hour days? If it’s the former, you risk employee burnout. If it’s the...
We’ve been reading conflicting analyses about the PUMP Act, which was included as Division KK in the Consolidated Appropriations Act, 2023 (CAA). The PUMP Act requires...
Most employers are probably familiar with the e-filing process. However, mistakes can be expensive and draw unwanted attention from the IRS. With that in mind, even if...
We wish we had a crystal ball, but we don’t. Nevertheless, 2023 is looking like another challenging year for Payroll as we get a few insights into what to expect. Here...
The last act of the 117th Congress was to pass the Consolidated Appropriations Act, 2023. Tucked not-so-deep into the CAA is the SECURE 2.0 Act of 2022—90+ provisions...
Without any fanfare at all, the IRS included new guidelines for electronic W-4s in the 2022 edition of Pub. 15-T. You’d be forgiven if you missed it since the IRS...
The big bosses—a/k/a federal agencies—have noticed the proliferation of bossware, and they are not amused. The National Labor Relations Board has announced its...
Ballot initiatives are direct democracy in action. A dozen states had initiatives affecting employment this year. If you’re in one of these states, then...
A debt-free education courtesy of your employer sounds nice, but it’s not so straightforward. While many companies and HR teams may be well-intentioned, there’s...
