Taxation of Compensation and Benefits

New and Updated

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Delaware

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

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Arkansas

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

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Alabama

  This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Alabama of salary deferrals to IRC § 125 cafeteria plans and § 401(k) 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: Colorado

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

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Arizona

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

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Michigan

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

• 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?