Payroll

New and Updated

• Type:

  How To

  How to Obtain an Employee's Consent to Claim a Refund of Overwithheld FICA Taxes

  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.

• Type:

  FAQs

  What is the difference between a wage overpayment and a net overpayment?

• Type:

  FAQs

  Is there a time limit within which an employer must recoup a wage overpayment?

• Type:

  FAQs

  Should an employer seek a refund from the IRS of overwithheld income taxes due to a prior-year wage overpayment?

• Type:

  FAQs

  May an employer make up for a wage overpayment by paying the employee less in the next wage payment?

• Type:

  FAQs

  Is an employer prohibited from making a deduction from an employee's next wage payment to recoup a wage overpayment?

• Type:

  FAQs

  May an employer recoup an inadvertent overpayment of overtime pay in one pay period by not paying the employee for overtime actually worked in the next pay period?

• Type:

  FAQs

  May an employer initiate a direct deposit reversal to recoup a wage overpayment?

• Type:

  FAQs

  May an employer recoup a wage overpayment if it would result in the employee being paid less than the minimum wage for a pay period?

• Type:

  FAQs

  Does an employer need an employee's consent to seek a refund of overwithheld FICA taxes due to a wage overpayment?