IRS Releases 2023 Publication 15

The Internal Revenue Service has released Publication 15 (a/k/a Circular E) Employer’s Tax Guide for use in 2023. Publication 15 explains an employer’s tax responsibilities, important updates for 2023, and employer instructions for payroll and non-payroll tax withholding. Some of ...

IRS Releases 2023 Publication 15-B

The Internal Revenue Service (IRS) has released the 2023 version of Publication 15-B (Employer's Tax Guide to Fringe Benefits), which contains information for employers on the employment tax treatment of various fringe benefits, including accident and health coverage, adoption assistance, ...

IRS Releases 2023 Version of Publication 15-A

The Internal Revenue Service (IRS) has posted the 2023 version of Publication 15-A, the Employer's Supplemental Tax Guide located at https://www.irs.gov/pub/irs-pdf/p15a.pdf . The Details: IRS Publication 15-A supplements IRS Publication 15 (Circular E), by providing more specialized and ...

IRS Announces 2023 Medical Mileage Rate

Transportation expenses, such as automobile mileage, that qualify as tax deductible medical expenses under Internal Revenue Code Section 213 generally can be paid or reimbursed on a tax-free basis by a health flexible spending arrangement, health reimbursement arrangement, or health savings ...

IRS announces 2023 Automobile Business Use Mileage Rates

On Dec. 29, 2022, the Internal Revenue Service issued via Notice 2023-03 the 2023 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, moving, and charitable purposes. Exceptions for Moving Expenses: The Tax and Jobs Act of 17 ...

FLSA and FMLA Willful Violations Penalties Increased for 2023

On Jan. 13, 2023, the Department of Labor (DOL) issued a final rule via the Federal Register that revises civil penalties for many violations of federal labor laws, including certain violations of the Fair Labor Standards Act (FLSA) and the Family Medical Leave Act (FMLA). The Federal Civil ...

Federal Protections for Pregnant and Nursing Employees Expanded

President Joe Biden has signed legislation that expands the protections for employees who are pregnant or nursing a child. Some of the changes took effect immediately, whereas others are effective in June. The Details: Providing Urgent Maternal Protections for Nursing Mothers Act: Effective ...

Minimum Wage Announcements

The following states or localities have announced new minimum wage increases.   State or Locality Minimum Wage Rate Minimum Tipped Cash Wage ...

California Provides FAQs on New Pay Disclosure Requirements

The California Department of Industrial Relations (DIR) has updated its frequently asked questions (FAQs) to address expanded requirements for employers to disclose the pay scale for open positions. The Details: Background: ...

Reminder: Colorado Paid Family and Medical Leave Premiums Begin January 1; Private Plan Rules Released

All employers must begin collecting premiums for Colorado’s state-run paid family and medical leave insurance program on Jan. 1, 2023.  Details regarding recently released Private Plan Rules can also be found below. ADP® will automatically set up your Colorado FAMLI tax profile ...

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