#payroll
Payroll
Payroll management, processing, and compliance for businesses of all sizes
Paying Employees in Cryptocurrency: Payroll Withholding, W-2 Reporting, and State Law Compliance
The IRS treats crypto wages as property valued at fair market value on the date of receipt — fully subject to income tax withholding, FICA, and FUTA, and reported on Form W-2. Here's how to value payments defensibly, avoid state minimum-wage violations, and prepare for Form 1099-DA cross-referencing in 2026.
Fitness Studio and Personal Trainer Bookkeeping: Deferred Revenue, Instructor Pay, and the KPIs That Matter
Prepaid training packages are a liability, not income — how fitness studios should use deferred revenue accounting, classify instructors under the FLSA economic-reality test, and track the KPIs, like the 70–75% class utilization benchmark, that separate profitable studios from struggling ones.
Section 125 Cafeteria Plan Nondiscrimination Testing: A 2026 Guide for Small Businesses
Section 125 cafeteria plans must pass three IRS nondiscrimination tests each year — eligibility, benefits and contributions, and the 25% key employee concentration test. This guide covers the 2026 thresholds ($220,000 officer and $160,000 HCI compensation, $3,400 FSA and $7,500 DCAP limits), what a failed test costs your top earners, and when a Simple Cafeteria Plan under Section 125(j) lets employers with 100 or fewer employees skip testing entirely.
The 2026 SIMPLE IRA Two-Tier Contribution Limits: $17,000 vs. $18,100 Explained
For 2026 the standard SIMPLE IRA elective deferral limit is $17,000, but employers with 25 or fewer employees (or 26-100 that raise their match) get an enhanced $18,100 limit under SECURE 2.0 — and a rounding quirk means the enhanced-tier catch-up contribution is actually lower than the standard one.
Social Security Wage Base 2026: Budgeting for the Jump to $184,500
The 2026 Social Security wage base rises to $184,500 from $176,100, pushing the maximum employer-side Social Security tax per employee up $520.80 to $11,439, and resets to zero separately for every employer a highly paid employee joins mid-year.
2026 State Minimum Wage Increases: A Small Employer's Budgeting Guide
Nineteen states raised their minimum wage on January 1, 2026, and Florida steps up to $15.00 on September 30. This guide covers which rate applies when federal, state, and local minimums overlap, how tipped-wage and exempt-threshold rules shift alongside the headline number, and how to budget for the pay-compression ripple effect across your wage ladder.
The New "Super Catch-Up" for Ages 60-63: An Extra $11,250 in Your 401(k) for 2026
Under SECURE 2.0, workers who turn 60-63 in 2026 can defer up to $35,750 into a 401(k) — but anyone whose prior-year FICA wages topped $150,000 must make the entire catch-up as Roth, and loses it entirely if their plan lacks a Roth option.
ADP vs. Gusto vs. Paychex: Which Payroll Provider Fits Your Small Business?
A head-to-head comparison of ADP, Gusto, and Paychex on real pricing — base fees, per-employee rates, setup and per-run add-ons — plus tax filing coverage, support models, IRS penalty exposure, and a four-question framework for matching a payroll provider to your headcount and growth plans.
DOL Overtime Rule Reversal: What the $684 Salary Threshold Means for Small Employers
The DOL formally vacated the 2024 overtime rule on May 14, 2026, reverting the federal exempt salary threshold to $684/week ($35,568/year); small employers who reclassified staff in 2024 should re-check duties tests and state thresholds before undoing anything.
Earned Wage Access Laws by State: A 2026 Guide for Small Employers
A dozen states now have earned wage access laws as of 2026, and the CFPB reversed its own TILA guidance in December 2025 — employer-sponsored EWA tied to verified wages is currently the lower-risk path, while California classifies direct-to-consumer EWA as a loan outright.
Paying Unbanked Employees: A Payroll Card Compliance Guide
Federal Regulation E (12 CFR § 1005.18) and more than 20 state paycard statutes require employers to offer unbanked employees a fee-free payment alternative, obtain genuinely voluntary consent, and guarantee at least one no-fee full-balance withdrawal per pay period.
Payroll Tax Deposit Lookback Period: Monthly vs Semiweekly Depositor Guide
The IRS payroll tax deposit lookback period runs from July 1 of the second preceding year through June 30 of the prior year; employers reporting $50,000 or less in that window deposit monthly, those above it deposit semiweekly, and accumulating $100,000 or more in liability on a single day triggers a next-day deposit requirement and semiweekly status through the following year.