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Payroll Management Guide
  • USCIS tells employers to review some Form I-9s
  • IRS issues tips for those who use payroll service providers
  • Michigan to allow bulk filing of forms
Unemployment Insurance Reports with Social Security
  • D.C. contribution rates
  • Alabama contribution rates

Payroll Management Guide

USCIS tells employers to review some Form I-9s

U.S. Citizen and Immigration Services (USCIS) is advising employers who downloaded Form I-9, Employment Eligibility Verification, between November 14 and November 17, 2016, to review them to ensure the employees' social security numbers appear correctly in Section 1. There was a glitch when the revised Form I-9 was first published on Nov. 14, 2016. Numbers entered in the social security number field were transposed when employees completed and printed Section 1 using a computer. For example, the number 123-45-6789 entered in the social security number field would appear as 123-34-6789 once the form printed. Employers using a Form I-9 that contains this glitch should download and save a new Form I-9 at uscis.gov/i-9.

Employers who notice their employees' social security numbers are not written correctly should have the employees draw a line through the transposed social security number in Section 1, enter the correct social security number, and then initial and date the change. Employers should include a written explanation with Form I-9 about why the correction was made in the event of an audit. USCIS immediately repaired and reposted the form on Nov. 17, 2016. (U.S. Citizen and Immigration Services communication, April 17, 2017.)

        (Read Intelliconnect) »

IRS issues tips for those who use payroll service providers

The IRS has issued some tips for employers who use payroll services. Payroll services help employers meet their payroll tax responsibilities. But it's important for employers to remember: You can outsource your payroll tax duties but not your payroll tax responsibilities. At the end of the day, employers are responsible for meeting payroll tax responsibilities and could be financially liable for responsibilities not met. To protect yourself, employers should know their payroll tax responsibilities even if they use a payroll service. For help visit IRS. gov and enter "payroll tax" in the search box. Also, take a look at the IRS's Understand your tax responsibilities as an employer article in the winter edition of SSA/IRS Reporter (PDF). Thos who decide to to use a payroll service must understand what it can and can't do for you. For that, visit the Outsourcing Payroll and Third Party Payers page on IRS.gov. The IRS now has a Certified Professional Employer Organization (CPEO) program. To be part of the program, payroll services apply to IRS to become a CPEO. CPEOs offer an extra level of protection to their clients. For more information, visit the Voluntary Certification Program for Professional Employer Organizations (CPEOs) page on IRS. gov. Once you've decided to use a payroll service, the next step is to monitor the service regularly to be sure it's doing everything it should. Here are some tips:
  • Deposit payroll taxes regularly with the U.S. Treasury using the Electronic Federal Tax Payment System (EFTPS). You must register with EFTPS to use it. Your payroll service may complete this registration for you and use EFTPS on your behalf, but how do you know the service is making your deposits?
  • Enroll in EFTPS yourself to monitor your deposits. You can even make your own deposits. If a payroll service enrolls your business in EFTPS, you will receive an EFTPS inquiry PIN. This PIN doesn't let you use EFTPS, but it does allow you to view your account. You should know when your payroll tax deposits are due and use your EFTPS inquiry PIN to verify deposits made. Learn more about the Electronic Federal Tax Payment System on IRS.gov.
  • Don't let your payroll service change your address of record with the IRS. You want any correspondence or other contact from IRS coming directly to you. That way, if there's a problem you'll know about it. When the IRS receives an address change for an employer, it sends duplicate notices to both the old and new addresses. That way you'll know if the IRS changed your address. The IRS urges employers not to change their address of record to that of their payroll service provider.
  • If you suspect your payroll service isn't doing everything it should or suspect fraudulent activity by your service provider, contact the IRS. You can file a complaint using IRS Form 14157 Complaint: Tax Return Preparer (PDF). Check the box on line one marked "Payroll Service Provider." You can mail the form to IRS or fax it to 855-889-7957. The mailing address and fax number are on the form. Any complaints about payroll service providers will receive expedited review and investigation.
  • If you get a letter from the IRS about a problem with your payroll taxes, contact the IRS and your payroll service right away. If you're not sure about your IRS letter, check out the Understanding Your IRS Notice or Letter page on IRS.gov. (SSA/IRS Reporter, Spring 2017.) Spring 2017
        (Read Intelliconnect) »

Michigan to allow bulk filing of forms

The Michigan Department of Treasury (Treasury) is adding a new e-file method for bulk filing Sales, Use and Withholding (SUW) returns with or without payments. Returns created by tax preparation software in xml format will be uploaded directly to Treasury using Michigan Treasury Online (MTO). The existing bulk e-file Web service method will continue to be available. Software developer testing for the MTO bulk upload program will begin in June 2017. To participate in this early testing window, your company must have already gained tax year 2017 substitute forms approval. MTO bulk upload specific information will be posted to our secure site by April 30th. Those with wuestions should contact Treasury at MIFormsEfile@michigan.gov. (Michigan Department of Treasury communication, April 17, 2017.)

        (Read Intelliconnect) »

Unemployment Insurance Reports with Social Security

D.C. contribution rates

Rate Table V remains in effect for 2017 in the District of Columbia. The 0.2% Administrative Assessment is also in effect this year (DES Communication, D.C. ¶1120).

        (Read Intelliconnect) »

Alabama contribution rates

Since the trust fund balance was less than 70% of the desired level at the end of 2016, Schedule D of the tax table will continue to apply in calendar year 2017. Rates in that schedule range from 0.59% to 6.74%. The Shared Cost Assessment for 2017 is 0.0%. Note that all experience-rated employers (except new employers and employers assigned a rate of at least 5.4% but no greater than 5.45%) are required to pay the 0.06% employment security administrative (ESA) enhancement assessment under Schedule D (DOL Communication, Ala. ¶1120).

        (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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