News & Analysis as of September 26, 2024

Employer Liability Issues

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Payroll taxes are taxes that are often calculated and remitted based on a percentage of an employee's wages, but they can also include fixed charges. Payroll taxes consist of two types of taxes: 1) taxes that are withheld by an employer from an employee's wages and 2) taxes paid by an employer based on the amount of an employee's wages. These taxes may be advanced income tax payments on behalf of an employee. They are also employer and employee payments to a variety of government programs, such as social security, and unemployment/disability insurance. less -

[Webinar] Managing New Legal Mandates for Multi-State Employers - June 11th, 10:00 am CT

Amundsen Davis LLC on 5/9/2024

It’s not usual for companies to have employees working in multiple states, especially if they hire remote workers. However, managing a workforce that is spread out over multiple locations can be challenging. Join Sara...more

City of Salem, Oregon Enacts New Payroll Tax

Stoel Rives LLP on 7/14/2023

The Salem City Council on July 11, 2023, approved Ordinance Bill No. 12-23, which imposes a new payroll and self-employment tax to fund community safety services. The ordinance imposes tax at a rate of 0.814 percent of an...more

State and Local Tax Implications of Having Hybrid and Remote Employees

Fox Rothschild LLP on 9/9/2022

The number of hybrid and remote employees has greatly increased since the onset of the pandemic. As of February 2022, 39% of remote-capable employees were fully remote, 42% were hybrid and only 19% were fully on-site,...more

Don’t Pay Twice: Monitor Payment of Cancelled, Reissued Qualified Plan Distributions

Morgan Lewis on 2/24/2022

Cancelled and reissued qualified plan distribution checks, particularly to decedents, should be monitored for payment in light of the Internal Revenue Service’s repeated refusal to repay withholding to payor plans. If a Form...more

Resolving Erroneous Payroll Tax and Information Return Reporting Penalties with the IRS

Morgan Lewis on 12/16/2021

Some taxpayers are receiving automatically generated IRS notices of underpayments and penalties with respect to Form W-2 income tax and FICA withholdings, unemployment taxes, and backup withholding, as well as other year-end...more

Are You Ready for the New Off-Payroll (IR35) Rules?

Morgan Lewis on 12/18/2020

Businesses in the United Kingdom which engage contractors through intermediaries should prepare now for changes to the “IR35” rules that will take effect in April 2021. ...more

Guidance on Directive to Defer Payroll Tax Obligations Leaves Unanswered Questions

Farella Braun + Martel LLP on 9/1/2020

On August 8, 2020, the President directed the Secretary of the Treasury to authorize the deferment of certain payroll tax withholding, depositing, and payment obligations otherwise incurred on wages and compensation paid...more

Coronavirus: Recent Tax-Related Developments

Proskauer - Tax Talks on 3/13/2020

Possible Tax Filing and Payment Extension. At a House subcommittee meeting yesterday, March 11, 2020, Treasury Secretary Steven Mnuchin announced that the Treasury Department is considering extending the deadline for certain...more

UK Employment Law: 2019 Highlights and 2020 Forecast

McDermott Will & Emery on 1/8/2020

As we move into 2020, there are a number of UK employment law developments on the horizon that require some preparation. The New Year is also a good time to take stock of key developments from the previous year to make sure...more

IR35 — Incoming Changes Present New Compliance Burdens for Employers

Katten Muchin Rosenman LLP on 12/9/2019

Key Points - The off-payroll rules (IR35) aim to stop individuals from avoiding employee status for tax purposes (and thereby reducing the income tax and National Insurance Contributions (NICs) payable) by supplying their...more

Do Not Apply AB 5 Too Broadly

Best Best & Krieger LLP on 10/22/2019

Perhaps the biggest news coming out of California’s Legislature this year was the passage of Assembly Bill 5 – the new law that codifies the 2018 Dynamex case and which imposes a new test for determining employee or...more

Traversing the Maze of Local Wage Tax Withholding In Pennsylvania under Act 32 – A Guide for Pennsylvania Employers

Steptoe & Johnson PLLC on 9/21/2018

The payment and withholding of earned income taxes (“EIT taxes”) in Pennsylvania at times seems like a complex maze and is challenging for human resource professionals or a company’s payroll tax team. In May, Pennsylvania...more

Walking the Line: Common Pitfalls in Civil and Criminal Employment Tax Cases

Blank Rome LLP on 9/7/2018

Department of Justice and the IRS have announced a renewed emphasis on both civil and criminal payroll tax enforcement lawsuits. This article provides a short overview of what an employment tax case is and identifies...more

How Do I Report Non-Qualified Plan or Severance Payments to a Former Employee? Hint: You Should Probably Use a W-2, Not a 1099!

Foley & Lardner LLP on 7/10/2018

Employers commonly make payments to former employees for a number of reasons. Two of the more routine payments are those from a non-qualified deferred compensation plan (such as payments from a supplemental executive...more

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Payroll Taxes › Income Taxes › Employer Liability Issues

[Webinar] Managing New Legal Mandates for Multi-State Employers - June 11th, 10:00 am CT

City of Salem, Oregon Enacts New Payroll Tax

State and Local Tax Implications of Having Hybrid and Remote Employees

Don’t Pay Twice: Monitor Payment of Cancelled, Reissued Qualified Plan Distributions

Resolving Erroneous Payroll Tax and Information Return Reporting Penalties with the IRS

Are You Ready for the New Off-Payroll (IR35) Rules?

Guidance on Directive to Defer Payroll Tax Obligations Leaves Unanswered Questions

Coronavirus: Recent Tax-Related Developments

UK Employment Law: 2019 Highlights and 2020 Forecast

IR35 — Incoming Changes Present New Compliance Burdens for Employers

Do Not Apply AB 5 Too Broadly

Traversing the Maze of Local Wage Tax Withholding In Pennsylvania under Act 32 – A Guide for Pennsylvania Employers

Walking the Line: Common Pitfalls in Civil and Criminal Employment Tax Cases

How Do I Report Non-Qualified Plan or Severance Payments to a Former Employee? Hint: You Should Probably Use a W-2, Not a 1099!

State Income Taxation of Mobile Workers

With Tax Day Nearly Behind Us, Justice Department Pivots to Warnings About Employment Tax Violations

New IRS Initiative Highlights Trust Fund Tax Compliance Issues

Best in Law: Tax Ruling Confirms Protocol on Job-Related Judgments

Payroll Taxes › Income Taxes › Employer Liability Issues

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