Employment Tax

Tax departments rarely are responsible for payroll tax issues until there is a problem.

Scott Schapiro

Scott Schapiro

Principal, Tax, KPMG US

+1 703-286-8267

A closer look at potential issues

Payroll and employment tax issues. In most organizations, these are likely to be the responsibility of human resources or finance—until there is an IRS assessment or state employment tax audit. Then it becomes a matter for the tax department, and by that time, it may be too late for timely intervention.

KPMG's Employment Tax team helps companies identify payroll and employment tax issues early on, and provides guidance to resolve them before they become significant problems.

Payroll and employment tax services 

Our professionals can provide assistance in a wide range of areas. For example:

  • We work with you to identify, quantify and recover payroll tax overpayments and review current payroll department processes and procedures, helping to identify and remediate identified areas of potential exposure.
  • We can help you comply with federal and state employment tax requirements during restructuring or related M&A transactions, and identify potential savings opportunities.
  • We also provide assistance in other key areas, such as proper compliance with multi-jurisdictional employment tax withholding and reporting requirements.
  • Additionally, our skilled professionals can assist with issues related to independent contractors. This includes analysis and improvement of processes and procedures built around your organization’s independent contractor review, approval and maintenance policies for worker classification issues -- as well as unbiased recommendations about the independence of potential contractors, through our Independent Contractor Review Service.

Insight into international payroll issues

KPMG Employment Tax professionals can also help with international payroll issues, working with the KPMG's Global Mobility Services to provide support with a variety of complex matters, including:

  • International payroll year-end reporting and withholding assistance (W-2 and Compensation Summary reviews)
  • U.S. and non-U.S. shadow payroll calculations
  • Year-end payroll calculations (e.g., gross-up calculations)
  • Equity reporting, withholding and related tax deposits
  • New location start-up assistance (employee registration and payroll set-up at host)
  • Totalization and Social Security certificates of coverage
  • Income Tax Treaty research and review for non-U.S. employees

KPMG Employment Tax professionals can help you simplify compliance complexity of employment tax issues, wherever you need assistance.

 

2019 Payroll Year-end Guide
Year-end for payroll professionals generally starts after the next year’s inflation or indexed numbers are released in mid-October and ends after most reports and forms for the prior year are completed and filed in February. The steps and considerations involved in accomplishing myriad tasks in those activities are the focus of this special report, which has been prepared jointly by employment tax and benefit professionals at KPMG LLP and Bloomberg Tax & Accounting.
2019 Payroll Year-End Checklist
Created by employment tax professionals from KPMG LLP and Bloomberg Tax and Accounting, this checklist provides monthly action items to help you you prepare for your 2019 year-end employment tax planning.
Multistate Nonresident Withholding Survey
KPMG teamed with the American Payroll Association to conduct a survey of tax/payroll professionals. The results provide an in-depth look at corporate reaction by over 1,300 participating organizations on the ever-changing payroll tax issue.

Payroll Insights

U.S. Taxation of Americans Abroad

U.S. Taxation of Foreign Citizens

Mobility Matters