Wage and Hour, Tax Liability, Payroll Taxes

Payroll Tax, Amnesties and Related Developments for Health Practices

K&L Gates LLP on 4/16/2025

Health practices across Australia have been paying increasing attention to their potential exposure to payroll tax. The importance of doing so continues, particularly with new legislation bringing some further certainty....more

Navigating State and Local Laws Implicated by Remote Workforces

Polsinelli on 4/6/2023

As we start to come out of the pandemic, many businesses are deciding to embrace remote workforces on a more permanent basis for a variety of reasons, including cost saving, increased talent pool, and employee satisfaction....more

Seattle's Payroll Expense Tax Upheld by Trial Court—Time for Employers to Gear Up for Reporting

Davis Wright Tremaine LLP on 6/23/2021

On June 4, 2021, King County Superior Court upheld the validity of the new Seattle payroll expense tax (dubbed the "JumpStart" tax) against a constitutional challenge. The tax came into effect January 1, 2021, but reporting...more

New Guidance Regarding Deferral of Withholding of Employees’ Social Security Taxes

Ruder Ware on 9/3/2020

On August 8, 2020, President Donald Trump issued an executive order titled “Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster.” The order directed the Secretary of the Treasury to use...more

Potential Payroll Tax Deferral Is Available – Employers Must Understand the Program and Use Extreme Caution Before Blindly Jumping...

Foster Garvey PC on 9/2/2020

On August 8, 2020, President Trump issued an executive order, directing the U.S. Treasury to grant employers the ability to defer the withholding, deposit and payment of certain payroll taxes as further COVID-19 tax relief....more

IRS issues guidance on Social Security tax deferral

Bowditch & Dewey on 9/1/2020

On August 28, the IRS issued Notice 2020-65 to provide guidance on the President’s decision to allow deferral of the employee portion of Social Security taxes owing for the rest of 2020 for employees earning up to $104,000...more

Employers Have Little Incentive to Implement Social Security Tax Deferral Under New IRS Released Guidance

Partridge Snow & Hahn LLP on 9/1/2020

On Friday August 28th the IRS issued limited guidance on the payroll tax deferral that was part of President Trump’s August 8th executive order. Under IRS Notice 2020-65 (the “Notice”), employers are not required to withhold...more

Guidance on Directive to Defer Payroll Tax Obligations Leaves Unanswered Questions

Farella Braun + Martel LLP on 9/1/2020

On August 8, 2020, the President directed the Secretary of the Treasury to authorize the deferment of certain payroll tax withholding, depositing, and payment obligations otherwise incurred on wages and compensation paid...more

The Worlds of Sports and Tax Law Intersect During the COVID-19 Pandemic

Foster Garvey PC on 5/18/2020

During these trying times, especially with stay-at-home orders still in effect in most states, it is difficult not to over-focus on the uncertainty that lies ahead. Hopefully, we can find healthy distractions to refocus our...more

Public Agency Board Members’ Worker Classification Matters for Tax Purposes

Best Best & Krieger LLP on 7/23/2019

Due to the IRS’ different treatment of private sector and public agency boards of directors, it comes as little surprise that many California special districts and public agencies continue to classify their board members as...more

DC Paid Family Leave Tax Begins July 1 2019

Vedder Price on 6/12/2019

It has been several years since the Universal Paid Leave Amendment Act of 2016 became law, making it among the most generous paid family leave laws in the country. While employees will not be eligible for benefits until July...more

Wage and Hour › Tax Liability › Payroll Taxes

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