As mandated by the New York State Department of Labor, covered employers must use the New York Wage Theft Prevention Act Written Authorization for Wage Advances, LS 70.
As mandated by the Illinois Department of Revenue, covered employers must provide employees with the Illinois Employee's Withholding Allowance Certificate, Form IL-W-4.
An employer may use this form to request an employee's consent to allow the employer to claim a refund of overwithheld FICA (Social Security and Medicare) taxes due to an overpayment of wages to the employee.
This How To will help an employer properly recoup overpaid wages from an employee in compliance with federal and state law and the employer's policies.
This How To will help an employer obtain an employee's consent to claim a refund of overpaid FICA taxes due to an overpayment of wages and file a refund claim in compliance with IRS rules and procedures.