California Payroll Report articles from July 2004

California Payroll Report archives from July 2004

Circuit court rules in favor of "living wages".
July 21, 2004... Whenever we discuss minimum wage rules, we include a disclaimer: Employers must pay the minimum hourly rate--federal or slate--that is more generous to the employee. But a new ruling from the Ninth Circuit U.S. Court of Appeals highlights the...

Wal-Mart case is a red flag for employers.
July 21, 2004... A San Francisco federal district judge has given the green light for what will be the largest private employer civil rights case ever tried in U.S. courts. The lawsuit--which could include 1.6 million current and former Wal-Mart...

Compliance duties do not go out the door with outsourcing.(Electronic Federal Tax Payment System)
July 21, 2004... In our last issue, we provided statistics and success stories related to payroll outsourcing. Many employers have turned to service providers as a cost-effective way to administer payroll and employment taxes. But outsourcing payroll...

States impact IRS's ability to collect LLCs' employment taxes.(Internal Revenue Service)(Limited Liability Company )(Brief Article)
July 21, 2004... The IRS has the authority to levy an employee's wages to collect his or her unpaid taxes (see your January 7, 2004, issue). Employers can be held liable for their company's employment tax liabilities. And in general, federal and state laws...

Six factors determine social security tax exemption for state instrumentalities.
July 21, 2004... Private employers are required to withhold (and pay matching shares of) FICA tax on their employees' wages, regardless of whether the employees participate in an employer-provided retirement plan. Public employers, on the other hand, have a...

Credit card-driven T&E reimbursement program will qualify as an accountable plan.(travel and entertainment)(employee reimbursement)
July 21, 2004... Reimbursements for employees' business-related travel and entertainment (T&E) expenses can be treated as paid under an accountable plan if the reimbursement arrangement meets the three requirements of business connection, substantiation, and...

Last-minute help with new FLSA regs' implementation.(Brief Article)
July 21, 2004... Well, it's just about a month before the new white-collar overtime exemption regulations under the Fair Labor Standards Act (FLSA) go into effect. We've provided in-depth coverage of the new regulations and compliance issues to be dealt with...

Survey tallies in-house and outsourced payroll system costs.
July 7, 2004... Automated Data Processing, Inc. (ADP) has announced the results of a study conducted by PricewaterhouseCoopers (PwC) on the total cost of ownership (TCO) of payroll and human resource information system (HRIS) functions. The survey, says ADP,...

Be prepared: secure your payroll data.
July 7, 2004... In our May 21, 2004, issue, Ginny Elkins, CPP, an HRO process implementation consultant for Ceridian (www.myceridian.com), underscored the importance of developing and adhering to best practices in the area of payroll recordkeeping. "Quite...

IRS asks employers to be on the alert for questionable employment tax practices.
July 7, 2004... The IRS has issued a "consumer alert" [IR-2004-17, 2/3/04] on schemes where federal employment taxes are not properly withheld or paid by employers from their employees' paychecks. The alert, aimed at employers and wage earners, follows a...

Stressbusters will help you get through your day.
July 7, 2004... As a payroll manager, you are often faced with having to do more with less. In recognition of this, the American Payroll Association invited Christine Holton Cashen, MAEd, to speak to attendees at its 22nd annual congress about how to "get...

Careful selection can generate positive results from outsourced payroll functions.
July 7, 2004... For the past few years, companies in a variety of industries have chosen to outsource certain "routine" tasks and job functions as a way to trim costs without sacrificing effectiveness. As they look for ways to repeat that success, many...

Royalties paid to a middleman: who files the 1099?
July 7, 2004... When it comes to reporting wages paid to an employee during the year, the choice is clear: You must submit a Form W-2, Wage and Tax Statement. Unfortunately, reporting requirements are not always so clear when it come to payments you...