




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!
For various reasons, a quadrennial report on military pay has recommended changes to combat compensation.
The first recommendation is that differentials in hazardous duty pay be established by (1) setting hostile fire pay at an amount higher than imminent danger pay, and (2) establishing more than one level of imminent danger pay to recognize different levels of exposure to danger.
A second recommendation is to institute two credits to replace combat zone tax exclusion by (1) establishing a refundable combat tax credit for which eligibility is contingent upon receipt of hostile fire pay, and (2) establishing a separate direct support tax credit for which eligibility is contingent upon receipt of imminent danger pay.
The report also recommends establishing a requirement for annual recertification of combat zones. For information on military and combat pay see the CCH Payroll Management Guide at ¶707 and ¶953. (11th Quadrennial Review of Military Compensation, Main Report, June 2012.)
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