Payroll Insights, a publication from KPMG LLP's Employment Tax practice, covers current developments for payroll and employment tax.
It is published periodically throughout the year as developments occur.
The Employment Tax practice is interested in your feedback, including any topics you might like to see addressed in future issues. Please contact Scott Schapiro (sschapiro@kpmg.com)
April 2019 - This edition provides updates on payroll tax compliance, the release of IR-2019-58, IRS Frequently Asked Questions, various state updates, and more.
March 2019 - This edition provides an update on the Mobile Workforce State Income Tax Simplification Act of 2019 Introduced in the Senate
January 2019 - This edition contains the following articles: Updated Payroll Year-end Guide, IRS Announces Tax Filing Season for Individuals, and Employment Eligibility Verification Temporarily Suspended
December 2018 - This edition contains the following articles: Special Year-End Report and Parking Expenses.
November 2018 - KPMG’s Employment Tax practice teamed with the professionals at Bloomberg Tax to develop a simple checklist for employers to consider as they prepare for payroll year end.
September 2018 - This edition contains the following articles: Federal Updates; State Updates; and Local Updates.
June 2018 - This edition contains the following articles: Federal Updates; Proposed Regulations; Supplemental Wage Withholding and Form W-4; and FRED SAID: Practical Perspectives from a Seasoned Payroll Professional.
March 2018 - This edition contains the following articles: Tax Reform; Rate Notice; Federal Update; and State Updates.
Special Edition - January 2018 - This edition contains the following articles: H.R. 1 - originally named the Tax Cuts and Jobs Act and Affordable Care Act.
December 2017 - This edition contains the following articles: Pennsylvania Tax Update and IRS Updates.
November 2017 - This edition contains the following articles: 2017 Year-End Payroll Insights; State Updates; State Unemployment Insurance - Voluntary Contribution Calculation; and FRED SAID: Constructive Receipt, Group Term Life Insurance, and IRS Proposal of Truncated SSN.
2nd Edition of September 2017 - This special edition for the month of September contains the following articles: Texas Disaster Unemployment Assistance; Hurricane Victims May Access Funds in Certain Retirement Plans; and New Employment Eligibility Verification I-9 Form Now Effective.
September 2017 - This special edition includes a KPMG report: Disaster relief; tax implications when employers help employees.
August 2017 - This edition contains the following articles: Federal Tax Treatment of Identity Protection Services, CA Employment Development Department - Electronic File and Pay Requirement, and NY Family Sick Leave - Payroll Deductions.
July 2017 - This edition is about Illinois increasing personal and corporate withholding tax rates.
Special Edition - June 2017 - This edition is about the Mobile Workforce Bill Passes House on June 20, 2017.
April 2017 - This edition contains the following articles: Changes in the "Sttlement Rule" for Nonqualified Stock Options: From T+3 to T+2; Mobile Workforce Bill Passes the House Judiciary Committee.
March 2017 - This edition is about mobile workforce bill introduced in 115th Congress.
Year-End Edition - December 2016 - This edition contains the following articles: FUTA Tax Rates Increase for California and the U.S. Virgin Islands; Ohio Pays Federal Unemployment Loan - UI Tax back to $42 per employee; Small Illinois Employers to File Quarterly Employment Tax Returns (from Annual); State Employment Tax Compliance in a Mobile Workforce Environment; FRED SAID: Year-End Reminders; Accelerated Form W-2 and 1099-MISC Filings; House Passage of Mobile Workforce bill; 2 Deactivated Uber drivers are SUI eligible - New York DOL; Additional Guidance on CPEO requirements from the IRS; and Employees Fired While in Jail are Eligible for UI Benefits - Iowa Supreme Court.
December 2016 - This edition contains the following articles: New Jersey Reverses Earlier Termination of Tax Reciprocity with Pennsylvania and Texas Federal Judge Blocks DOL’s Overtime Rule.
October 2016 - This edition is about New Jersey ending tax reciprocity with Pennsylvania.
September 2016 - This edition contains the following articles: House Passed Mobile Workforce State Income Tax Simplification Bill; Qualified Small Businesses Can Offset Payroll Taxes with Section 41 Tax Credit; New Accelerated Due Dates for 2016 Forms W-2 and 1099-MISC.
August 2016 - This edition contains the following articles: Late Deposits on Equity Compensation Employment Taxes - Pitfalls to Avoid and FUTA Tax Offset Credit Reductions for 2016.
May 2016 - This edition has an article on a final overtime rule from the Department of Labor.
February 2016 - This edition has an article on California, Ohio, Connecticut, and Virgin Island employers potentially looking at much higher 2016 FUTA taxes.
January 2016 - This special edition includes articles on the changes to the de minimus withholding threshold in Connecticut and the IRS deadline extension for filing Affordable Care Act forms.
