Tacoma, WA Enacts Mandatory Sick Leave

The Paid Leave Ordinance for Tacoma, WA was approved on January 27, 2015 and is effective February 1, 2016.  The ordinance applies to all employees who work within the geographical boundaries of Tacoma for 80 hours or more in a calendar year. All employees, whether full-time, part-time or temporary will earn one hour for every 40 hours worked within Tacoma up to 24 hours within a calendar year.  Employee may use the paid leave 180 days after the start of employment and may carry forward up to 24 hours of unused paid leave in the next year.  But if carried over the employee’s use of paid leave is limited to 40 hours in that year. Information on how the leave may be used and setting up policies can be found on the City’s website.

IRS Announces 2015 Housing Limits for Those Employees Abroad

The IRS has issued the annual adjustments to the housing expense limitation for specific locations for purposes of Code Sec. 911, as amended by the Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA) (P.L. 109-222). Notice 2015-33 provides adjusted limitations on housing expenses for tax year 2015 for purposes of the foreign earned income exclusion and foreign housing exclusion.

UT Moves W-2 Filing Date for 2016

Effective January 1, 2016 all employers must file Form TC-941-R, Utah Annual Withholding Reconciliation, and corresponding Forms W-2 (and 1099 with Utah taxes withheld) electronically by an accelerated due date of January 31 of the year following the calendar year for which the forms pertain with the Utah State Tax Commission.  The change is due to the passage of SB 250, which was signed by the governor on March 30, 2015. Currently, the deadline to file Forms TC-941R and W-2/1099 with the Commission is February 28 if filing on paper or March 31 if filing electronically.  The new due dates apply to the 2015 calendar year filings. However the actual due date will be February 1, 2016 as the 31st is on a Sunday in 2016.

In addition, the penalties for failing to file the forms electronically by the January 31 due date are as follows:

  • $30 per form, not to exceed $75,000 in a calendar year, if the employer files the form more than 14 days after the due date, but no later than 30 days after the due date;
  • $60 per form, not to exceed $200,000 in a calendar year, if the employer files the form more than 30 days after the due date but on or before June 1; or
  • $100 per form, not to exceed $500,000 in a calendar year, if the employer files the form after June 1; or fails to file the form.

UT Expands Electronic Filing in 2016

Recent legislation ( S.B. 250) passed in Utah is expanding the types of forms that must be filed electronically by employers and moving the due dates. The employer’s annual income tax withholding return must be filed electronically by January 31 of the year following that for which the report is made. The old due date was February 28.

In addition, an employer that issues any of the following forms for a taxable year must file the forms with the commission on or before January 31 in an electronic format approved by the commission:

  • a federal Form W-2;

  • a federal Form 1099 filed for purposes of withholding; or

  • a federal form designated by the commission as substantially similar to a federal Form W-2 or federal Form 1099.

Under prior law, an employer that was required to file a federal Form W-2 in an electronic format was also required to file Form W-2 electronically for Utah income tax withholding purposes. However, there was no prior requirement to electronically file Form 1099 or any similar form for state withholding purposes.

NV Min Wage Stays the Same for 2015

The minimum wage and daily overtime requirements for Nevada will not change for the new year beginning July 1, 2015 according to the state Labor Commissioner’s annual bulletin.  The minimum wage rates will remain $7.25 per hour with qualified health benefits and $8.25 without qualified health benefits.  The overtime rates will remain $10.875 for employees who receive health benefits and $12.375 for employees who do not.  Employees who earn less than $12.375 per hour who do not receive qualified health benefits must be paid overtime whenever they work more than 8 hours in a 24-hour period in addition to the over 40 hours in a workweek.

WV Imposing Failure to Pay by EFT Penalties

Per a West Virginia State Tax Department website notice, taxpayers required to pay by electronic funds transfer (EFT) will be subject to a 3% civil penalty applied to any payment received on or after March 1, 2015, if the payment is not made by electronic funds transfer (EFT) and a waiver to pay electronically has not been obtained.

MI SUI Agency Has Name Change

As of March 16, 2015, the Michigan Unemployment Insurance Agency (UIA) has become part of the newly created Talent Investment Agency (TIA) under the umbrella of the newly-created Department of Talent and Economic Development.  Because of this change, the UIA is no longer housed within the Department of Licensing and Regulatory Affairs.  All contact numbers are the same.