FLSA - Taxes

In this installment of our Payroll Brass Tax podcast series, Mike Mahoney (Morristown/New York) and Megan Menguc (Washington) break down the most common strategies for consolidating payroll across related entities. Megan and Mike, who is chair of the firm’s Employment Tax practice group, walk through three distinct approaches, examining the practical benefits and limitations of […]

In this installment of our Payroll Brass Tax podcast series, Mike Mahoney (Morristown/New York) and Stephen Kenney (Dallas) explore the payroll and employment tax implications of on-demand pay, also known as earned wage access (EWA), and how real-time payment systems like the Federal Reserve’s FedNo

IRS Extends Transition Relief for State Paid Family and Medical Leave Programs Through 2026 On December 19, 2025, the IRS released Notice 2026-06 , extending by one additional year the transition period established in Revenue Ruling 2025-4 for certain employment tax and reporting obligations related

On December 19, 2025, the Internal Revenue Service (IRS) announced that it extended the grace period for states and employers to report tax information about benefits paid through a state’s paid family and medical leave program. For 2026, states and employers will not have to comply with tax and inc

IRS Revenue Ruling 2025-3 addresses employment classification disputes for employment tax purposes in five different factual situations. This ruling is specifically concerned with Section 530 of the Revenue Act of 1978, which provides relief to certain taxpayers involved in such disputes.

On August 28, 2020, the U.S.

Over the weekend, President Trump signed an executive order purporting to defer the payment of the employee’s share of the Social Security portion of FICA (payroll) tax from September 1, 2020, until December 31, 2020. The order is limited to only the employee’s share of the Social Security portion o

The IRS has substantially redesigned the Form W-4 to be used beginning in 2020.

On Friday, May 31, 2019, the IRS released a new proposed design of the IRS Form W-4 to be used starting in 2020. The goal is to make it easier for employees to calculate accurate withholdings under the 2017 Tax Cuts and Jobs Act. Employees who already have completed a Form W-4 will not be required t

The Tax Cuts and Jobs Act signed into law on December 22, 2017 is prompting some prudent early tax 2018 actions by both employers and employees related to employee benefits. Many employers are electing to make additional employer qualified plan contributions for the 2017 tax year when the employer’s

Last February, the IRS issued a warning to all employers regarding the resurgence of a W-2 based cyber scam. The scam, which targets businesses during tax season, was also “spreading to other sectors, including school districts, tribal organizations and nonprofits.”

HR and payroll professionals nationwide have been, and will continue to be, targeted with e-mails apparently sent by a senior executive but actually sent by scammers who ask for a prompt reply with the 2016 W-2s for all of the organization’s employees. While reliable statistics are not yet available

When an employer is responding to a breach of their employees’ personal information, one of the last things they may think about is whether the value of the credit monitoring or other identity protection services they make available to affected employees should be considered taxable to the employees

Executive Summary: With the re-election of President Obama and the Supreme Court's recent decision upholding portions of the Affordable Care Act (the "ACA"), health care reform is here to stay for the foreseeable future. Though limited challenges to the law are still pending, employers must prepare