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Multistate Payroll Guide, 2019 Edition

Multistate Payroll Guide, 2019 Edition

By John F. Buckley IV
Format
Softcover
$569.00

Softcover

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Overview

2019 Multistate Payroll Guide is a valuable tool designed to keep payroll professionals informed about all the complex rules that govern state payroll matters. This newest edition covers every key topic, including:

  • Wage and Hours: Coverage includes the new federal minimum rates as well as the increased rates in many states
  • Reporting and Recordkeeping Requirements: Coverage includes the penalties for not keeping the proper records
  • Unemployment Taxes: Explanation of which state covers an employee who works in more than one state, what benefits are considered taxable wages, and the contribution rates and taxable wage base for each state
  • Administration: Tables for how and when to pay an employee, which earnings are subject to child support or garnishment, and what are permitted deductions in each state

The 2019 Multistate Payroll Guide presents essential information in an easy-to-use format that is both concise and visually appealing. You can readily locate information concerning one state's treatment of a particular issue, or compare the treatment required by several different states - all in the same chart.

Previous Edition: Multistate Payroll Guide, 2018 Edition ISBN 9781454883791

Last Updated 10/15/2018
Update Frequency Published annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
ISBN 9781543800852
SKU 10044900-0003
Table of Contents

1. Payroll Trends and Issues

  • States Raise Minimum Wage Rates
  • Payroll Cards Receive a Second Look
  • Supreme Court Decisions Invalidate Section 3 of DOMA, Proposition 8
  • Health Care Legislation
  • Worker Eligibility Issues
  • Worker Classification Issues
  • Paid and Unpaid Leave from Work
  • Joint Federal-State Tax Payment Initiative to Combat Employment Tax Evasion
  • Wage and Hour Law Issues
  • Health Savings Accounts—Current Issues
  • Withholding—Pennsylvania Job Promotion Act
  • Tax Credits for Hiring Veterans
  • Federal Employment Taxes
  • Federal Unemployment Extension Benefits Apparently at an End
  • Employer Liable for Payroll Taxes Despite Embezzlement by Payroll Service
  • The Pension Protection Act of 2006 and Payroll
  • Limiting Use of Social Security Numbers on Pay Stubs and Other Documents
  • States Enact Electronic Signature and Digital Records Laws
  • Qualified Transportation Fringe Benefits
  • Same-Sex Marriages, Civil Unions, and Domestic Partnerships—State-by-State Breakdown

2. Wages and Hours

  • The Various Forms of Employment Relationships
  • The Fair Labor Standards Act and State Regulation of Employment
  • Minimum Wage Requirements and Exemptions
  • Subminimum Wage Provisions
  • Overtime Compensation Requirements and Exemptions
  • Compensatory Time Off in Lieu of Overtime
  • Penalties for Violating Minimum Wage Laws and Overtime Provisions
  • State Laws on Employment of Minors and Penalties for Violations
  • Meal and Rest Period Requirements

3. Reporting and Recordkeeping Requirements

  • State New-Hire Reporting Requirements
  • Recordkeeping Requirements
  • Penalties for Violating Recordkeeping Requirements

4. Payroll Administration

  • Permissible Methods of Wage Payment
  • Continuing Compensation Requirements and Penalties
  • Garnishment and Support Withholding
  • Permitted Deductions from Wage Payments
  • Unclaimed Wages
  • Wage Payments Due on Termination or Death of Employee
  • Pay Stub Requirements

5. Health Insurance and Disability Benefits

  • ERISA and State Benefit Laws
  • Health Insurance Plans and Benefits
  • Disability Benefits

6. Family and Medical Leave Laws

  • Covered Employers
  • Eligible Employees
  • IRS Regulations Regarding the FMLA and Cafeteria Plans
  • Covered Reasons for Taking FMLA Leave
  • When Must Leave Begin for Birth or Adoption of a Child?
  • Length of FMLA Leave
  • Notice to Employer
  • Unpaid Nature of Leave
  • Continuation of Benefits
  • Fraud by Employee
  • Notice Posting Requirements Under the FMLA
  • Individualized Notice Requirement
  • Waiver of Rights
  • Required Recordkeeping Under the FMLA

7. Unemployment Taxes

  • Federal Taxation Under FUTA
  • State Unemployment Tax
  • Employees Subject to Unemployment Taxation: Interstate Reciprocal Coverage
  • Employer Contributions and Recordkeeping Requirements
  • State Unemployment—Taxable Compensation
  • State Unemployment—Taxable Benefits
  • Unemployment Compensation: Fund Balance and Employer Contribution Rate Information

8. Unemployment Benefits

  • Federal-State Collaboration in Administering and Funding Unemployment Compensation
  • Unemployment Compensation: Eligibility, Disqualifying Events, and Reestablishment of Eligibility
  • Benefits Eligibility Criteria and Payouts

9. Calculation of Income

  • The Internal Revenue Code and State Income Tax
  • Exclusions from Income Under State Law

10. State Withholding and Reporting Requirements

  • Withholding
  • Reciprocity Agreements
  • Electronic/Magnetic Filing and Electronic Funds Transfers (EFTs)
  • Multiple Worksite Reporting
  • Employees Subject to Withholding
  • Exempt Employees
  • Taxable Compensation
  • State Withholding on Death, Pension, and Salary Continuation Benefits
  • Benefits Withholding
  • Supplemental Wage Withholding Methods and Rates

Appendices:

  • Directory of State Revenue Departments
  • Directory of State Unemployment Insurance Agencies
  • Directory of State New-Hire Reporting Departments
  • 2015 State Withholding Percentage Method Calculation Formulas
  • Multistate New-Hire Reporting Form
Volumes