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U.S. Master™ Wage-Hour Guide, 2009 Edition

U.S. Master™ Wage-Hour Guide, 2009 Edition
Presents a first approach to the broad and complex controls under the Fair Labor Standards Act (FLSA), Family and Medical Leave Act (FMLA), and other statutes regulating employee wages and hours.

CCH® PAYROLL — 06/24/09

Georgia issues guidance on deduction of payments

The Georgia Department of Revenue has issued a corporate and personal income tax policy statement explaining the procedures for verifying whether a person is an authorized employee for purposes of deducting payments for labor services. The policy statement provides that the Department of Homeland Security Form I-9, Employment Eligibility Verification, can be used to verify that the person is an "authorized employee." Further, Code Sec. 48-7-21.1 applies to all payments, compensation or other remuneration, including but not limited to wages, salaries, bonuses, benefits, in-kind exchanges, expenses, or any other economic benefit, paid for labor services to an individual totaling $600 or more in a taxable year.

(Policy Statement IT-2009-6-8, Georgia Department of Revenue, June 8, 2009.)

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