Publisher's Synopsis
2013 Multistate Payroll Guide is a valuable tool designed to keep payroll professionals informed about all the complex rules that govern state payroll matters. This newest edition covers every key topic, including: Wage and Hours: Coverage includes the new federal minimum rates as well as the increased rates in many states Reporting and Recordkeeping Requirements: Coverage includes the penalties for not keeping the proper records Unemployment Taxes: Explanation of which state covers an employee who works in more than one state, what benefits are considered taxable wages, and the contribution rates and taxable wage base for each state Administration: Tables for how and when to pay an employee, which earnings are subject to child support or garnishment, and what are permitted deductions in each state The 2013 Multistate Payroll Guide presents essential information in an easy-to-use format that is both concise and visually appealing. You can readily locate information concerning one state's treatment of a particular issue, or compare the treatment required by several different states - all in the same chart! The 2013 Multistate Payroll Guide has been updated to reflect changes in state requirements. Highlights include: The U.S. Supreme Court upheld the payroll provisions of The Patient Protection and Affordable Care Act (PPACA) in a closely watched case States continue to deal with the growing problem of illegal immigrant hires, and stringent measures have been enacted in several states Thirty-five states have entered into information-sharing agreements with the IRS The states' progress in complying with the federal REAL ID Act and regulations, which will aid employers in verifying the identity and legal status of job applicants is examined Federal and state efforts to combat the misclassification of employees as independent contractors are underway New York and California have recently enacted legislation intended to protect employee wages States continue to lower the thresholds for employers required to file payroll reports and returns by electronic means and to submit payroll taxes by electronic funds transfer (EFT) Federal and state tax credits may be available to employers that hire qualified veterans under the federal Veterans Opportunity to Work (VOW) to Hire Heroes Act, which made changes to the Work Opportunity Tax Credit (WOTC) New York has enacted a Domestic Workers' Bill of Rights - the first such law in the nation The California Supreme Court has ruled that employers do not have a duty under the California Labor Code's meal period requirements to make sure that their hourly workers actually take their meal breaks.
