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Payroll Management Guide
  • DOL issues guidance on tips
  • Colorado issues new withholding tables
  • Indiana grants one-time grace period for WH-3 filers to avoid penalties
  • Maryland law addresses contractor liability for subcontractor wage violations
Unemployment Insurance Reports with Social Security
  • SSA issues final rule extending expiration dates for two body system listings


Payroll Management Guide

DOL issues guidance on tips

The U.S. Department of Labor, Wage-Hour Division (WHD) has issued a field memorandum clarifying the Departments approach going forward, until new regulations are proposed, on tips and the tip credit due to the change in the law that was contained in the Consolidated Appropriations Act of 2018 (P.L. 115-141) (see Payroll Management Guide Report Letter 1515/2549, dated March 27, 2018).

Employers who pay the full FLSA minimum wage are no longer prohibited from allowing employees who are not customarily and regularly tipped—such as cooks and dishwashers—to participate in tip pools. The Act prohibits managers and supervisors from participating in tip pools, however, as the Act equates such participation with the employer's keeping the tips. As an enforcement policy, WHD will use the duties test at 29 C.F.R. § 541.100(a)(2)-(4) to determine whether an employee is a manager or supervisor for purposes of section 3(m).

        (Read Intelliconnect) »

Colorado issues new withholding tables

Colorado has issued revised wage-bracket and percentage method withholding tables for wages paid on and after April 1, 2018. All of the tables will be reproduced in the Payroll Management Guide at ¶5548 and ¶5549 in a future release. The tables were revised to reflect changes to some of the exemption amounts.

        (Read Intelliconnect) »

Indiana grants one-time grace period for WH-3 filers to avoid penalties

The Indiana Department of Revenue (DOR) is instituting a one-time grace period for all businesses required to file an Annual Withholding Reconciliation (WH-3) form for withholding tax. All employers were statutorily required to file the WH-3 form by January 31, 2018 for the 2017 tax year. However, the one-time grace period extends the deadline to April 30, 2018, to encourage all businesses to be in compliance. Every business identified by DOR's records who has not submitted a WH-3 this year, will receive a letter with instructions on how to file a WH-3. All W-2 forms must accompany the annual WH-3 form. Businesses are encouraged to file electronically through Indiana's INtax system at www.intax.in.gov. Any business who files more than 25 W-2, W-2G or 1099-R statements must file them electronically. "Accurate monthly WH-1 and annual WH-3 filings are critical to processing and reconciling withholding taxes for employees, employers and government entities" said DOR Commissioner Adam Krupp.

        (Read Intelliconnect) »

Maryland law addresses contractor liability for subcontractor wage violations

Maryland has passed a law providing that certain general contractors are jointly and severally liable for certain violations of the wage payment and collection law by a subcontractor regardless of whether the subcontractor is in a direct contractual relationship with the general contractor. The law also requires a subcontractor to indemnify a general contractor for certain wages, damages, interest, penalties, or fees except under certain circumstances.

        (Read Intelliconnect) »

Unemployment Insurance Reports with Social Security

SSA issues final rule extending expiration dates for two body system listings

The SSA is extending the expiration dates of the following two body systems in the Listing of Impairments in its regulations: Special Senses and Speech and Congenital Disorders That Affect Multiple Body Systems. The agency is making no other revisions to these body systems in the final rule. The extension ensures that the SSA will continue to have the criteria it needs to evaluate impairments in the affected body systems at step three of the sequential evaluation processes for initial claims and continuing disability reviews. The final rule became effective on April 2, 2018. The new expiration date for the Special Senses and Speech body system is April 24, 2020, and the new expiration date for the Congenital Disorders That Affect Multiple Body Systems body system is April 3, 2020.

        (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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