UNEMPLOYMENT
INSURANCE / SOCIAL SECURITY
| Issues and Answers | ||
| Accommodating employees with post-traumatic stress disorder | |||
|
| Summary of State Law Changes | ||
|
| |||
|
| Test Your Human Resources Knowledge | ||
|
| Labor Law Journal Submissions | ||
|
| Human Resources Links | ||
|
| Labor Arbitrators' Awards and Biographies | ||
Links within news stories display full text documents including legislation, regulations, court decisions, rulings and government reports.
The first time you click on a link you will be taken to the IRN login page, where you will need to enter your ID and password. Subsequent links will take you directly to the desired document.
Signing up for a 7 day free trial will allow you to click on the links within the news stories and see the full text documents.
The Colorado Department of Revenue has revised its publication regarding the methods of filing Colorado annual W-2 tax data for personal income tax purposes. The publication now contains general information about withholding and remitting state income tax from employee pay, a W-2 statement calendar, filing reminders, deadlines, and general rules for the Withholding Online (WHO) system, answers to frequently asked questions, contact information for assistance, and specifications for modified EFW2 (formerly MMREF-1) formatted data files. The Department has also revised its publication regarding the guidelines for withholding tax requirements to make minor, technical changes. (FYI 5 - Colorado Withholding Tax Requirements, and FYI 6 - Methods of Filing Colorado Annual W-2 Tax Data, Colorado Department of Revenue, August 19, 2008.) Read, Payroll Management Daily Document ¶3508aa.
Salespersons who sell novelty items at promotional events and other set locations for 3-6 day periods, after first retrieving the product as well as promotional brochures, receipt books, and other supplies from the employer's place of business, who then return the proceeds as well as any unsold product to the place of business each day, qualified for the outside sales exemption under Section 13(a)(1) of the FLSA, according to a non-administrator opinion letter from the Wage and Hour Division. Because they remain at a fixed site for only a short period of time, these locations would not be considered the employer's place of business, thus the salespersons are customarily and regularly engaged away from the employer's place of business, as the exemption requires. Moreover, the retrieval and return of product and supplies, as well as attendance at motivational sales meetings and traveling to and from the assigned location, are examples of work performed incidental to and in conjunction with the salespersons' sales and so are regarded as exempt work. (W & H Opinion Letter No 2574, FLSA 2008-6NA, May 8, 2008.) See Payroll Management Daily Document ¶3506aa.
In an effort to reduce the tax gap, the California Franchise Tax Board (FTB) is conducting audits of nonresident withholding. Individuals and business entities are required to withhold on payments to nonresident independent contractors for services performed in California. The FTB is assessing the required 7% nonresident withholding liability, and assessing $100 for each informational return (FTB Form 592-B, Nonresident Tax Withholding Statement) not filed. Common errors found while conducting the withholding audits include:
See, Payroll Management Daily Document ¶3507aa.
Effective July 1, 2008, the maximum weekly benefit amount in South Carolina remains at $326 and the minimum weekly benefit amount remains at $20 (ESC Communication). See, CCH Unemployment Insurance with Social Security Daily Document ¶12,793.
Unemployment Insurance Reporter with Social Security provides in-depth coverage of federal and state laws and regulations, including Unemployment Insurance, Social Security, Supplemental Security Income, and Disability. With all the facts and data about taxes and benefits under major subject categories, and expert “plain English” explanations, analyses and indexes, there is no other product that offers the same scope of coverage.
CCH® is the leading provider of information covering Human Resources, Employment and Labor Benefits, Pensions, Payroll, Safety, and Workers Compensation. For more information about our products and services, go to http://hr.cch.com/ or call 800-449-9525. This newsletter is copyrighted by CCH® and may be redistributed only for non-commercial purposes and only in its entirety, specifically including the CCH® headers, this paragraph and the CCH® copyright line. No other redistribution or re-purposing, including but not limited to use on a web site, intranet or extranet, is permitted without prior written permission of CCH®.
© 2008, CCH®. All Rights Reserved.
A WoltersKluwer Company
©2008, CCH. All Rights Reserved.
