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Payroll Taxes › Unemployment Insurance

Payroll taxes are taxes that are often calculated and remitted based on a percentage of an employee's wages, but they can also include fixed charges. Payroll taxes consist of two types of taxes: 1) taxes that... more +
Payroll taxes are taxes that are often calculated and remitted based on a percentage of an employee's wages, but they can also include fixed charges. Payroll taxes consist of two types of taxes: 1) taxes that are withheld by an employer from an employee's wages and 2) taxes paid by an employer based on the amount of an employee's wages. These taxes may be advanced income tax payments on behalf of an employee. They are also employer and employee payments to a variety of government programs, such as social security, and unemployment/disability insurance. less -
Dorsey & Whitney LLP

The Supreme Court Update - June 5, 2025

Dorsey & Whitney LLP on

The Supreme Court of the United States issued six decisions today: Ames v. Ohio Dept. of Youth Services, No. 23-1039: This case addresses whether majority-group plaintiffs are held to a heighted evidentiary standard in...more

Pillsbury Winthrop Shaw Pittman LLP

Don’t Let Bank Uncertainty Delay Payroll: Considerations for Employers

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With bank uncertainty making headlines, we answer employers’ most frequently asked questions about the consequences of payroll delays, strategies for mitigating risk and more. ...more

Haynsworth Sinkler Boyd, P.A.

Compliance Checklist for Employers with Out-of-State Remote Employees

Haynsworth Sinkler Boyd, P.A. on

During a recent employment law webinar, Haynsworth Sinkler Boyd’s Chris Gantt-Sorenson and Tyler Gilliam discussed considerations for employers who employ out-of-state remote workers. To help employers ensure that they are...more

Foster Garvey PC

Revisiting Remote Workforces – They May Be Here to Stay in Some Form

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Early in the pandemic, I reported on the widespread newly created remote workforces resulting from stay-at-home orders issued by the governors of most states. In many cases, neither the employer nor the workers were prepared...more

McCarter & English, LLP

Massachusetts’ Strictest-In-The-Nation Definition Of “Employee” May Encompass Franchise Operators

McCarter & English, LLP on

When a worker is classified as an employee, a panoply of local, state, and federal laws regulate many facets of the relationship between the worker and the person or entity the worker serves. When a worker is not an...more

Gould + Ratner LLP

The Latest COVID-19 Stimulus: Highlights of Key Tax Provisions in the American Rescue Plan Act of 2021

Gould + Ratner LLP on

The American Rescue Plan Act of 2021 (ARPA, 2021) was signed by President Biden on March 11, 2021 to address the continuing economic impact on employers and employees the coronavirus (COVID-19) pandemic has posed. The ARPA...more

Ballard Spahr LLP

Trump Signs Memoranda and Executive Order: Enhanced Unemployment Benefits, Deferred Payroll Taxes, Student Loan Relief, and Halted...

Ballard Spahr LLP on

On August 8, 2020, President Trump signed four documents—three Presidential Memoranda and one Executive Order—aimed at directing further COVID-19 relief. Two of the memoranda related to unemployment assistance and deferred...more

Fisher Phillips

Executive Action Takes Aim At Reducing Payroll Taxes And Extending Enhanced Unemployment Payments As COVID-19 Crisis Continues

Fisher Phillips on

While Congress continues to work on a legislative deal, President Trump signed Executive Memoranda and Executive Orders that are designed to provide additional stimulus to address the ongoing economic ramifications of the...more

Seyfarth Shaw LLP

Seyfarth Policy Matters Newsletter - April 2020 #3

Seyfarth Shaw LLP on

Congress Replenishes Paycheck Protection Program (PPP) Through its Phase Four Coronavirus Relief Package. On Tuesday, via unanimous consent, the Senate passed the Paycheck Protection Program Increase Act of 2020...more

Seyfarth Shaw LLP

Senate Passes Another Round of Coronavirus Relief to Replenish the Paycheck Protection Loan Program and Other Programs;...

Seyfarth Shaw LLP on

Summary - Late yesterday, the Senate passed the Paycheck Protection Program Increase Act of 2020. The measure appropriates a total of $484 billion, mainly to refund the Paycheck Protection Program (PPP), but also to provide...more

Foley & Lardner LLP

CARES Act: Non-Profit Employers’ Obligation for Unemployment Benefits Reimbursement

Foley & Lardner LLP on

Under the CARES Act (Coronavirus Aid, Relief, and Economic Security Act), the federal government will pay 50% of the reimbursable unemployment benefits from March 13, 2020 through December 31, 2020 for those non-profit...more

Chambliss, Bahner & Stophel, P.C.

CARES Financial Relief for Health Care Providers

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The CARES Act adds $100 billion to the “Public Health and Social Services Emergency Fund” to reimburse “eligible health care providers” for “health care-related expenses or lost revenues that are attributable to Coronavirus.”...more

Chambliss, Bahner & Stophel, P.C.

CARES Relief for State and Local Governments

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The CARES Act establishes a $500 billion loan program accessible by cities, states, and businesses, while also providing for more than $250 billion in direct funding to state and local governments. The majority of the direct...more

ArentFox Schiff

IRS Clarifies Interaction of Payroll Tax Deferral with PPP Loan Forgiveness Under CARES Act

ArentFox Schiff on

On April 10, the Internal Revenue Service published responses to frequently asked questions with respect to the payroll tax deferral provisions of the CARES Act, including clarification that employers that take loans under...more

Snell & Wilmer

CARES Act Appropriates $100 Billion for Healthcare Providers

Snell & Wilmer on

With the passage of the CARES Act, $100 billion has been appropriated to the Public Health and Social Services Emergency Fund (“PHSSEF”), to be administered by a small agency within the Department of Health and Human Services...more

Snell & Wilmer

CMS’s Advance Payment Program Could Provide Short-Term Relief for Providers with Cash Flow Concerns During the COVID-19 Crisis

Snell & Wilmer on

Centers for Medicare and Medicaid Services (CMS) has expanded its advance payment program in light of COVID-19. As noted in the CMS press release, the program provides for a short term loan of advance Medicare payments...more

Lewitt Hackman

More Highlights of the Coronavirus Aid, Relief, and Economic Security Act (Part 2 of 2)

Lewitt Hackman on

Earlier we posted Part 1 highlighting certain aspects of the CARES Act (Coronavirus Aid, Relief and Economic Security Act), which the federal government enacted to provide financial relief to individuals and businesses...more

King & Spalding

False Claims Act Considerations Related to the CARES Act's Small Business Administration Loan Program

King & Spalding on

On March 27, 2020, Congress passed the Coronavirus Aid, Relief and Economic Security (CARES) Act, which authorized $2.2 trillion to, among other things, help companies and individuals mitigate the financial repercussions...more

Smith Debnam Narron Drake Saintsing & Myers,...

Client Alert: What Businesses Need to Know About the Paycheck Protection Program

Smith Debnam Narron Drake Saintsing & Myers,... on

The Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) earmarks $350 billion to a loan program designed to keep small business workers employed during the COVID-19 pandemic and its associated economic downturn....more

Pillsbury Winthrop Shaw Pittman LLP

The Treasury Loan Window Is Opening: Are You Ready?

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With $454 billion about to be distributed, interested companies need to be prepared. The Treasury Department is nearly ready to begin granting loans and other support to mid- to large -sized companies, municipalities and...more

Harris Beach Murtha PLLC

New York Budget Bill Includes Changes in Employee Leave Law

Harris Beach Murtha PLLC on

It might not be business as usual, but business in New York goes on even as the state grapples with the coronavirus pandemic. New York State’s annual budget bill, signed by Gov. Cuomo on April 3, contains amendments to New...more

Mitchell, Williams, Selig, Gates & Woodyard,...

CARES Act – Large Enough to Help Medium-sized Businesses

Mitchell, Williams, Selig, Gates & Woodyard,... on

A lot of attention has surrounded the relief provided to individuals and small businesses under the Coronavirus Aid, Relief and Economic Security Act (CARES Act) signed by the president on March 27, 2020. But medium-sized...more

Holland & Hart - Employers' Lawyers

Disclosing Employee's COVID-19 Status to Employer

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Healthcare providers struggle to know if and when they may disclose a patient's COVID-19 status to an employer. The analysis differs somewhat depending on whether the healthcare provider is acting solely in its capacity as a...more

Harris Beach Murtha PLLC

Summary of Key Tax Provisions for Businesses Under CARES Act

Harris Beach Murtha PLLC on

The following is a summary of certain key tax provisions relevant to businesses outlined in the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act"-- H.R. 748). The CARES Act provides financial support to...more

Bracewell LLP

Creating a Roadmap for Banks to Mitigate Risk Under the SBA Paycheck Protection Program

Bracewell LLP on

On April 2, the Small Business Administration (“SBA”) issued the long-anticipated Interim Final Rule that sets out the current agency guidance regarding requirements that borrowers and lenders must follow in order to apply...more

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