Latest Highlights

ADP Pay Equity Deliverable

Thursday, January 3, 2019
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Comprehensive Service
While the notion of pay equity is not new, in the past year, cultural movements such as #equalpay and #metoo have shined a spotlight on the issue, bringing it to the forefront of the media, as well as on the legislative agendas of state and local governments. Indeed, states and localities have begun enacting a patchwork of equal pay laws with varying requirements. It is important that employers understand the pay equity landscape and take steps to navigate these laws to ensure compliance and minimize risk. Outlined below a short summary of some of the recent pay equity trends, as well as some best practices to consider when defending pay equity claims.

IRS Releases 2019 Form W-4

Thursday, January 3, 2019
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Comprehensive Service
On December 12, 2018, the Internal Revenue Service (IRS) released the 2019 version of Form W-4 (Employee's Withholding Allowance Certificate) and instructions. Overall, the final version of Form W-4 (2019), for use in tax year 2019, is similar to the 2018 version of the form and retains the use of withholding allowances.

IRS Information Reporting Penalty Amounts Indexed for Tax Year 2019

Thursday, January 3, 2019
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Comprehensive Service
The Internal Revenue Service (IRS) has announced via Revenue Procedure 2018-57 the penalties under the Internal Revenue Code (IRC) for failure to file correct Information Returns, such as Forms W-2, 1099 and 1095-C, by the due date, and failure to furnish correct Information Returns to employees and other recipients by the required due date for tax year 2019.

Due Date for Furnishing IRS 2018 Forms 1095-C Extended

Thursday, January 3, 2019
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Comprehensive Service
In furtherance of a practice reinstituted earlier this year, the DOL’s Wage Hour Division (WHD) issued Opinion Letter FLSA 2018-25 which provides guidance to employers paying exempt employees on an hourly, daily, or shift basis by addressing the requirement in 29 C.F.R. Section 541.604(b) that a “reasonable relationship” exist between an exempt employee’s guaranteed amount and the amount actually earned.

DOL Issues FLSA Opinion Letter Addressing Reasonable Relationship Test

Thursday, January 3, 2019
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Comprehensive Service

In furtherance of a practice reinstituted earlier this year, the DOL’s Wage Hour Division (WHD) issued Opinion Letter FLSA 2018-25 which provides guidance to employers paying exempt employees on an hourly, daily, or shift basis by addressing the requirement in 29 C.F.R. Section 541.604(b) that a “reasonable relationship” exist between an exempt employee’s guaranteed amount and the amount actually earned.

2019 Percentage Method Withholding Tables Released by IRS

Thursday, January 3, 2019
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Comprehensive Service
The Internal Revenue Service has released the “Early Release Copies of the 2019 Percentage Method Tables for Income Tax Withholding” that employers may use to determine the amount of federal incomes taxes that it must withhold form its employees’ pay each pay period.
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