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.
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...
The IRS released Forms 1095-C and 1094-C for 2022 healthcare information reporting last week. These forms are required reporting under the Affordable Care Act for...
What was once a more straightforward question, has caused some confusion since 2020. Does local income tax withholding follow the wages or the person? If it follows the...
Tax-free scholarships to employees or their kids provided through employer-related 501(c)(3) private foundations aren’t new. Additionally, they aren’t limited to...
Some stores have already brought out the holiday decorations and Christmas music. However, Payroll teams are busy preparing for a different season — year-end...
Regardless of the sales pitch, on-demand pay is a boondoggle for Payroll. Every vendor will tell you why their on-demand pay program is worry-free for Payroll—it’s...
Technically, 401(k) plans are profit-sharing plans, not retirement plans. But they morphed into retirement plans long ago, so they’re pretty important to employees....
The week after Labor Day is when many kids go back to school. It’s also when many companies are putting their collective feet down about a mandatory return-to-office...
Someone asked recently if we have a one-page document explaining the revised W-4 that HR can provide to new employees who may not have filed a W-4 in years. We’ve...
Since the onset of the pandemic, employers have been allowed to inspect employees’ Form I-9 documents remotely, provided in-person inspection occurs within three days...
Lost in all the attention paid to the effect of the Supreme Court’s Dobbs v. Jackson Women’s Health Organization on group health plans is the equally important issue...
Employees file their W-4s and then forget about them. Whether they know it or not, when you withhold employees’ income taxes based on those W-4s, you’re introducing...
Do you hate tax cheats enough to turn them in? In your own company? Would it matter if you received a portion of the IRS’ recovery as a reward?
Recently, we discussed...
Ethics, our handy Webster’s Dictionary tells us, is the study of standards and moral judgment. Lawyers have a code of ethics running to booklet form and so do doctors...
Yes, the U.S. Supreme Court issued more mundane decisions this past term. One decision—Boechler v. Commissioner—has a direct impact on your payroll operations, at...
This is not a post about politics. You can figure that out by yourself. This is a post about the options employers have in the wake of the Supreme Court’s June 24...
I’ve been through lots of employer training. There was the afternoon course over several weeks teaching new hires how to write according to the company’s style...
There were at least 11 on-demand pay vendors at the American Payroll Association’s Annual Congress last month, not including the national third-party payroll...
Out of sight, out of mind is a poor strategy for managing employees who work remotely. Yes, they’re model employees, which is why you’ve agreed to let them continue...
