Payroll Taxes

New and Updated

• Type:

  Employment Law Guide

  Depositing and Reporting Withheld Taxes: Connecticut

  This guide provides compliance guidance for HR and payroll professionals in Connecticut 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:

  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:

  FAQs

  How should an employer report wages and benefits paid to an employee in anticipation of employment if the employee is terminated before the first day of work?

• Type:

  FAQs

  If a former employee has not paid back an outstanding travel advance received before he or she separated from employment, should the employer include the advance in the former employee's taxable income?

• Type:

  Letters and Forms

  Arizona Unemployment Benefits Pamphlet

  As mandated by the Arizona Department of Economic Security, all employers should provide the Arizona Unemployment Benefits Pamphlet to employees upon termination.

• Type:

  Legal Timetable

  Penalties For Failure to Properly File or Provide Information Returns to Increase in 2016

• Type:

  FAQs

  Are pretax salary reduction deferrals included when determining the total amount of an employee's supplemental wages?

• Type:

  FAQs

  How should an employer withhold federal income and employment taxes on supplemental wages?

• Type:

  FAQs

  Is state income tax withholding on supplemental wages handled differently than withholding on regular wages?

• Type:

  FAQs

  Must an employer always treat reported tips and overtime pay received by an employee as supplemental wages for purposes of income and employment tax withholding?