News & Information



American Payroll Association (APA) Basic Guide to Payroll, 2013 Edition

American Payroll Association (APA) Basic Guide to Payroll, 2013 Edition
It's more important than ever to be in compliance with payroll laws and regulations! How do you stay in compliance and avoid penalties? The APA Basic Guide to Payroll is written to make understanding the laws and regulations as easy as possible. And this single-volume guide is filled with tools to help you apply the law and make proper calculations – with ease!

CCH® PAYROLL — 5/10/12

FMLA damages constituted back wages subject to tax withholding

An individual's damages award for wrongful termination under the Family and Medical Leave Act (FMLA), was subject to income and employment tax withholding. The damages were awarded to the individual based on her total wage loss and as compensation for the wages that her employer would have paid to her if she had not been wrongfully terminated. Moreover, her employer would be liable to the government for failure to withhold the taxes due on the damages award. Finally, in the event no taxes were due, the individual could seek a refund of the withheld taxes by filing a claim with the IRS. (U.S. District Court, M.D. Florida Jacksonville Div.; 3:06-cv-704, March 7, 2012.)

For more information on this and other topics, consult the Visit our News Library.