Payroll

New and Updated

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Louisiana

  This guide provides compliance guidance for HR and payroll professionals in Louisiana regarding income tax deposit thresholds, forms and due dates; electronic deposit requirements; annual reconciliation forms; Form W-2 filing requirements; and penalties for late filing or payment of taxes.

• Type:

  Letters and Forms

  New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding Tax, IT-2104.1

  As mandated by the New York State Department of Taxation and Finance, New York employers must provide nonresidents of New York State, New York City or the City of Yonkers with Form IT-2104.1, New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding Tax, IT-2104.1.

• Type:

  How To

  How to Report Third-Party Sick Pay to the IRS

  This How To details the steps an employer should take to properly report third-party sick pay to the IRS.

• Type:

  50-State Charts

  Tax Treatment of Same-Sex Couple Benefits by State

  This chart summarizes federal and state laws regarding whether same-sex marriages, civil unions and/or domestic partnerships are recognized, and whether the value of benefits provided by an employer to an employee's same-sex spouse or civil union or domestic partner is taxable.

• Type:

  How To

  How to Comply With a Creditor Garnishment Order

  This How To maps out the steps an employer should take to comply with a court ordered creditor garnishment.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Wisconsin

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in Wisconsin of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Virginia

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in Virginia of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: West Virginia

  This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in West Virginia of salary deferrals to IRC § 125 cafeteria plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Iowa

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in Iowa of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Vermont

  This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Vermont of salary deferrals to IRC § 125 cafeteria plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.