Taxation of Compensation and Benefits

New and Updated

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  Employment Law Guide

  Taxation of Employee Compensation: California

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation in California of group-term life insurance, moving expenses and educational assistance.

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  Letters and Forms

  New York City Commuter Benefits Participation Form

  As mandated by the New York City Department of Consumer Affairs, covered employers should use the New York City Commuter Benefits Participation Form.

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  FAQs

  Is there a dollar limit on the value of transportation fringe benefits that an employer provides to its employees?

• 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.

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  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?

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  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?

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  FAQs

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

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  FAQs

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

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  FAQs

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

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  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?