| Issues and Answers | ||
| Tips for rebuilding trust during a merger or acquisition | |||
|
| Test Your Human Resources Knowledge | ||
|
| Labor Law Journal Submissions | ||
|
| Human Resources Links | ||
|
| Labor Arbitrators' Awards and Biographies | ||
U.S. Master Payroll Guide (2011)
This one-source resource to payroll is part of CCH's Master Series of professional guidebooks. You'll find everything you need to know about payroll from employers and their obligations to payroll withholding and tax deposits to payroll management and administration issues.
The IRS has released the Tier II Railroad Retirement Tax Act (RRTA) tax rates for compensation paid in calendar year 2010. The Tier II tax rate on employees is 3.9% of compensation, the Tier II tax rate for 2010 on employers is 12.1% of compensation and the Tier II tax rate for 2010 on employee representatives is 12.1% of compensation.
Under the RRTA, railroad employment is subject to a system of taxes that is separate and distinct from taxes imposed under the Federal Insurance Contribution Act (FICA), which cover most other employees. Taxes under the RRTA on compensation paid to railroad employees and employee representatives are the primary source of funding for the railroad retirement funding system.
(Notice of Publication of the Tier 2 Tax Rates, November 30, 2009.)
For more information on this and other topics, consult the Visit our News Library.
Visit our News Library to read more news stories.
©2005-2012 CCH Incorporated or its affiliates
