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Payroll Management Guide
  • Tip reporting program not fully used to detect unreported tip income
  • Montana's minimum wage will increase to $8.50 on Jan. 1
  • Colorado's minimum wage scheduled to increase to $11.10 on Jan. 1
  • Ohio's minimum wage will increase to $8.55 per hour in 2019
Unemployment Insurance Reports with Social Security
  • TIGTA says improvements to SS-8 program needed to enhance employment tax compliance
  • SSA rescinds more Social Security Rulings as obsolete, redundant, and outdated


Payroll Management Guide

Tip reporting program not fully used to detect unreported tip income

The IRS did not fully use the National Tip Reporting Compliance Program (NTRCP) to detect unreported tip income, according to a report by the Treasury Inspector General for Tax Administration (TIGTA). Tips constitute wages and are subject to employment taxes. The IRS should effectively use the NTRCP to provide balanced and adequate reporting compliance oversight of taxpayers in industries in which tipping is customary. However, the NTRCP prioritized the renewal of lower risk Gaming Industry Tip Compliance Agreements (GITCA) and Tip Rate Determination Agreements (TRDA) over higher risk compliance reviews of Tip Reporting Alternative Commitment (TRAC) agreements and tip examinations. Further, the NTRCP did not use classification processes to identify the highest risk taxpayers for tip examinations since Fiscal Year (FY) 2013, TIGTA found.

        (Read Intelliconnect) »

Montana's minimum wage will increase to $8.50 on Jan. 1

Montana Governor Steve Bullock announced on September 28, 2018, that Montanans earning minimum wage will see the rate increase to $8.50 per hour beginning January 1, 2019.

        (Read Intelliconnect) »

Colorado's minimum wage scheduled to increase to $11.10 on Jan. 1

The Colorado Department o Labor and Employment, Division of Labor Standards and Statistics, has proposed Minimum Wage Order Number 35 to reflect the new minimum wage rate of $11.10 per hour scheduled to take effect on January 1, 2019, pursuant to Article XVIII, Section 15, of the Colorado Constitution. The minimum wage order covers certain employees in the industries of retail and service; commercial support service; food and beverage; and health and medical. Other than reflecting the new minimum wage rate, MWO 35 is identical to the current Minimum wage Order Number 34.

        (Read Intelliconnect) »

Ohio's minimum wage will increase to $8.55 per hour in 2019

Ohio's minimum wage is scheduled to increase to $8.55 per hour on January 1, 2019, for non-tipped employees and to $4.30 per hour for tipped employees. The 2019 minimum wage will apply to employees of businesses with annual gross receipts of more than $314,000 per year. Currently, the minimum wage in Ohio is $8.30 per hour for non-tipped employees and $4.15 per hour for tipped employees. The 2018 Ohio minimum wage applies to employees of businesses with annual gross receipts of more than $305,000 per year.

        (Read Intelliconnect) »

Unemployment Insurance Reports with Social Security

TIGTA says improvements to SS-8 program needed to enhance employment tax compliance

A Treasury Inspector General for Tax Administration (TIGTA) report says improvements to the SS-8 program are needed to help workers and improve employment tax compliance. TIGTA initiated an audit to assess the efficiency and effectiveness of the IRS's SS-8 program, including the effectiveness of referrals of businesses to the IRS's Employment Tax Examination function, and to determine whether the program has adopted a strategic approach for worker classification issues related to the gig economy.

        (Read Intelliconnect) »

SSA rescinds more Social Security Rulings as obsolete, redundant, and outdated

Nancy A. Berryhill, the Acting Commissioner of Social Security, has given notice of the rescission of Social Security Rulings (SSR): SSR 62-47; SSR 65-33c; SSR 66-19c; SSR 67-54c; SSR 68-47c; SSR 71-23c; SSR 72-14c; SSR 72-31c; SSR 82-19c; and SSR 86-10c. These rescissions became effective on September 14, 2018. The SSA is rescinding the SSRs, which address due process rights to counsel; fees for representational services; and judicial review of representative fees, because the information provided therein either reflects well-established legal principles and is already reflected clearly in the Social Security Act or regulations, or has since been clarified in agency regulations and subregulatory guidance.

        (Read Intelliconnect) »




Payroll Resources from Wolters Kluwer
About this Newsletter

Payroll and Unemployment Insurance NetNews is a current summary of federal and state employment laws and regulations, compliance issues, and other topics related to proper handling of day to day workplace matters. This timely information comes from the Payroll Management Guide and Unemployment Insurance Reporter with Social Security.

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