Register Today for Our Next Lecture and Receive a 10% Discount

Our next lecture Payroll Lecture Series 102: Multistate Employees: Taxes & Wage Hour Law & Garnishments…Oh My! will be held on Monday, March 30, 2020 from 10 am Pacific to Noon Pacific. This webinar/lecture will cover the difficult areas for compliance when processing payroll for employees who live in one state and work in another or who work in two or more states.  This lecture includes:

  • How to determine state withholding liability
  • Who is a resident
  • How reciprocal agreements affect taxation of wages
  • Resident and nonresident taxation policies
  • The four factor test for state unemployment insurance
  • Income and unemployment taxation of Fringe benefits
  • What wage and hour laws must be followed
  • How to handle income and unemployment insurance taxation for employees working in multiple states
  • How working in multiple states could affect withholding for garnishments
  • Withholding requirements when an employee is in a state temporarily
  • Which states require the use of their own Withholding Allowance Certificate, which states allow either theirs or the Form W-4, and which states don’t have a form
  • Reporting wages for multistate employees on Form W-2

We are an APA approved provider for 2020. This lecture has been submitted to the APA for 2.0 RCHs.  As with all my lectures, my subscribers will receive a 10% discount by using the coupon code EFVMPZC9 at checkout.  But you must register before March 25, 2020 to receive the discount.

Reminder: Register Now for Our Ringing in the New Year Webinar

I want to remind every one of my followers that the early bird pricing for my latest webinar will end on December 3rd.   This lecture will focus on just the new year.  So I am calling it “Ringing in the New Year–2020”.  For only $149 I will cover all the latest for 2020.  This includes:

  • Completely new and revamped 2020 Form W-4
  • New DOL exempt rules
  • Minimum wage increases on the state level
  • New and upcoming sick leave and/or paid leave programs going into effect
  • 2020 Form W-2
  • 2020 Form 941
  • 2020 Form 1099-NEC

This different approach allows me to concentrate on the upcoming year and saves your time by not having to review information you may already know or will receive from other sources.

Our price for this information packed lecture is only $149. Click here to register.  Subscribers to Payroll 24/7 will receive a 20% discount if they register by Tuesday, December 3, 2019.  Not a subscriber to Payroll 24/7?  Try us out with your registration. If you register prior to Tuesday, December 3, 2019 you will receive a free 60-day subscription to this valuable payroll news service.

This lecture has been submitted to APA for 1.5 RCH credits.

Ring in the New Year with The Payroll Advisor

Each year payroll professionals attend year end webinars or live events to get the latest news on how to close out the old year and begin the new one.  This year I am offering something a little different than “year end”.   My next lecture will focus on just the new year.  So I am calling it “Ringing in the New Year–2020”.  In this 90-minute lecture I will cover all the latest for 2020.  This includes:

  • Completely new and revamped 2020 Form W-4
  • New DOL exempt rules
  • Minimum wage increases on the state level
  • New and upcoming sick leave and/or paid leave programs going into effect
  • 2020 Form W-2
  • 2020 Form 941
  • 2020 Form 1099-NEC

This different approach allows me to concentrate on the upcoming year and saves your time by not having to review information you may already know or will receive from other sources.

Our price for this information packed lecture is only $149. Click here to register.  Subscribers to Payroll 24/7 will receive a 20% discount if they register by Tuesday, December 3, 2019.  Not a subscriber to Payroll 24/7?  Try us out with your registration. If you register prior to Tuesday, December 3, 2019 you will receive a free 60-day subscription to this valuable payroll news service.

This lecture has been submitted to APA for 1.5 RCH credits.

FLSA Video Training Has Arrived at DOL/WHD

The Wage and Hour Division (WHD) of the U.S. Department of Labor (DOL) is launching a new series of brief, plain-language videos to help employers understand their legal obligations when it comes to calculating overtime etc.  According the the WHD website these videos “strip away the legalese and provide employers with basic information…”  The topics provided so far are:

  • Coverage: Does the Fair Labor Standards Act (FLSA) apply to my business?
  • Minimum Wage: What minimum wage requirements apply to my business?
  • Deductions: Can I charge my employees for uniforms or other business expenses?
  • Hours Worked: Do I have to Pay for that time?
  • Overtime: When do I owe overtime compensation and how do I pay it correctly?

The videos are very well done and cover the rules quite nicely.  For example the overtime video does go into all the calculations needed for regular rate of pay.  They last an average of seven or eight minutes each. If you are looking for a good basic training on these topics listed check out the videos from WHD.

Last Round for Now: Obama Era New OT Rules Knocked Out

On August 31st, the Judge in charge of the court case for the new OT rules initiated by President Obama issued its final ruling.  Basically he sided with the plaintiffs. For an excellent recap of the ruling I am referring you to Bill Pokorny’s blog.

Latest Round on Battle for Exempt Employees

The latest on the salary increase was released today.  The U.S. Department of Labor has today announced that it will publish a Request for Information (RFI), Defining and Delimiting the Exemptions for Executive, Administrative, Professional, Outside Sales and Computer Employees. The RFI offers the public the opportunity to provide information that will aid the Department in formulating a proposal to revise these regulations.  The RFI solicits feedback on questions related to the salary level test, the duties test, inclusion of non-discretionary bonuses and incentive payments to satisfy a portion of the salary level, the salary test for highly compensated employees, and automatic updating of the salary level tests. The 60-day comment period for all issues raised in the RFI ends on September 25, 2017.  The public may submit comments according to the instructions listed in the RFI as published in the Federal Register.

But the court case is still raging on.  The DOL has decided to fight the ruling, not to defend the limits set by the Obama administration, but to defend the concept that the DOL has the right to change the salary limit.  Lots of legal blogging on the topic so I wanted to include some of those blogs for you today:

Smith Gambrell & Russell LLP

Ogletree Deakins

Wage & Hour Insights

 

New OT Rules Update: DOL Vows to Fight On

On November 22, 2016, U.S. District Court Judge Amos Mazzant granted an Emergency Motion for Preliminary Injunction and thereby enjoined the Department of Labor from implementing and enforcing the Overtime Final Rule on December 1, 2016. The case was heard in the United States District Court, Eastern District of Texas, Sherman Division (State of Nevada ET AL v. United States Department of Labor ET AL No: 4:16-CV-00731).  The DOL has issued the following concerning the ruling:

The rule updated the standard salary level and provided a method to keep the salary level current to better effectuate Congress’s intent to exempt bona fide white collar workers from overtime protections.

On December 1, 2016, the Department of Justice on behalf of the Department of Labor filed a notice to appeal the preliminary injunction to the U.S. Circuit Court of Appeals for the Fifth Circuit.

Since 1940, the Department’s regulations have generally required each of three tests to be met for the FLSA’s executive, administrative, and professional (EAP) exemption to apply: (1) the employee must be paid a predetermined and fixed salary that is not subject to reduction because of variations in the quality or quantity of work performed (“salary basis test”); (2) the amount of salary paid must meet a minimum specified amount (“salary level test”); and (3) the employee’s job duties must primarily involve executive, administrative, or professional duties as defined by the regulations (“duties test”). The Department has always recognized that the salary level test works in tandem with the duties tests to identify bona fide EAP employees. The Department has updated the salary level requirements seven times since 1938.

The Department strongly disagrees with the decision by the court. The Department’s Overtime Final Rule is the result of a comprehensive, inclusive rule-making process, and we remain confident in the legality of all aspects of the rule.

New Salary Level Test Rules Blocked

A federal judge has blocked, for now, the new salary level test that was to go into effect December 1st.  Here is an excellent blog post on what exactly that could mean for employers.  The blog is by Bill Pokomy, Staci Ketay Rotman and Erin Fowler of FranczekRadelet.

Overtime Battle Still Rages–Its in the House This Time

The battle over the new overtime rules set to take effect on December 1 is still raging on.  In addition to the court case by 21 states, the House of Representatives has now entered the battle.  With a 246-177 vote on September 28, the House passed a measure that would delay the implementation of the final overtime rule for six months. The bill, know as the Regulatory Relief for Small Businesses, Schools, and Nonprofits Act, H.R. 6094, was passed one day after the court case for the states. The sponsors of the bill state that by delaying the implementation of the final rule on overtime, this will give workers, small businesses, nonprofits and colleges and universities more time to prepare for the “dramatic changes” resulting from the rule. The bill has been sent to the Senate for consideration.

What do you think?  Should the implementation be delayed to allow extra time? Or could all of these types of employers simply make those employees affected hourly thereby not having to worry about the salary level?   Or is this a political ploy to have the implementation after the end of the current administration? Answer our poll.[polldaddy poll=9541301] and/or give us your comments.

The Overtime Battle Rages On!

The battle to stop the new overtime rules from taking effect has begun in earnest. 21 states, including Arizona, Kansas, Oklahoma, Nevada, Texas and Utah, and the U.S. Chamber of Commerce have filed a lawsuit in Texas challenging the Department of Labor’s (DOL) final overtime rules under the Tenth Amendment of the U.S. Constitution and the Administrative Procedures AFlag of Nevada (isolated)ct.   Nevada Attorney General Adam Paul Laxalt led the coalition of states filing the suit. According to the suit the final rule contradicts the statutory text of the exemption, as well as Congressional intent.  The suit also raises the specter of the federal executive depleting state budgets in an effort to impose its policy will on the states.

However the DOL has responded by issuing the following statement by Secretary Tom Perez:  “We are confident in the legality of all aspects of our final overtime rule. It is the result of perez2a comprehensive, inclusive rule-making process. Despite the sound legal and policy footing on which the rule is constructed, the same interests that have stood in the way of middle-class Americans getting paid when they work extra are continuing their obstructionist tactics. Partisan lawsuits filed today by 21 states and the U.S. Chamber of Commerce seek to prevent the Obama administration from making sure a long day’s work is rewarded with fair pay. The overtime rule is designed to restore the intent of the Fair Labor Standards Act, the crown jewel of worker protections in the United States. The crown jewel has lost its luster over the years: in 1975, 62 percent of full time salaried workers had overtime protections based on their pay; today, just 7 percent have those protections – meaning that too few people are getting the overtime that the Fair Labor Standards Act intended. I look forward to vigorously defending our efforts to give more hardworking people a meaningful chance to get by.”

Let’s see where the battle takes us by December 1!

sale-red-keyATTENTION BLOG FOLLOWERS!: To reward my blog followers I am offering a special discount on a year’s subscription to The Payroll Pause.  Only $99 per year (rate lasts as long as you keep your subscription current).  That is a $50 savings!  But act fast as this discount is just for the fall and will expire on October 15th.  Use coupon code X36AK67F3 when checking out to receive the discount.