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Payroll
Payroll management, processing, and compliance for businesses of all sizes
DOL Opinion Letter FLSA2026-8: What Pre-Shift Work, De Minimis Time, and Clock Rounding Rules Mean for Hourly Employers
DOL Opinion Letter FLSA2026-8 holds that integral pre-shift work like patient handoffs is compensable, narrows the de minimis defense when timekeeping systems record punches to the minute, and requires rounding policies to be genuinely neutral — a compliance guide for any employer with hourly workers.
Is Unpaid 'Gap Time' Legal? The Third Circuit's FLSA Ruling and What It Means for Small-Business Payroll
On June 3, 2026, the Third Circuit ruled in Secretary of Labor v. Comprehensive Healthcare Management Services that the FLSA provides no federal remedy for "overtime gap time" — hours worked but paid at neither straight time nor the overtime premium — aligning with the Second Circuit and deepening a split with the Fourth. Here's what gap time is, why state wage laws still create exposure, and five payroll checks every small employer with hourly staff should run.
Indiana Repealed Its Youth Employment System: What HB 1302 Means for Employers Who Hire Teens
On July 1, 2026, Indiana's HB 1302 decommissioned the Youth Employment System (YES) database, ending registration and self-reporting for employers with five or more minor employees — but hour caps for 14- and 15-year-olds, hazardous occupation bans, federal FLSA rules, and escalating state penalties all remain in force, making internal recordkeeping the employer's sole audit trail.
QuickBooks Just Made Payroll Tax Withdrawals Automatic — Here's What It Does to Your Cash Flow
As of July 1, 2026, QuickBooks Online Payroll withdraws payroll tax funds the moment you run payroll — not on the IRS due date — with no opt-out. Here's who the change hits hardest, why the lost float matters, and five concrete steps to protect your cash flow.
Safe Harbor 401(k) Plans in 2026: How Small Businesses Skip Nondiscrimination Testing
A safe harbor 401(k) automatically passes IRS ADP/ACP nondiscrimination testing in exchange for a fixed employer contribution — a 3% nonelective or a match of up to 4%. Here's how the three formulas compare in cost, the December 1 retroactive adoption deadline, and the 2026 limits ($24,500 deferral, $72,000 total additions, mandatory Roth catch-ups for high earners).
Virginia's SB 170: No Severance, No Noncompete — What Employers Must Do Before July 1, 2026
Virginia's SB 170, signed April 13, 2026 and effective July 1, 2026, makes noncompetes unenforceable when an employee is terminated without cause and receives no severance — for every income level, with penalties up to $10,000 per violation. Here's what employers must change in agreements, budgets, and books.
Can You Reclassify an Exempt Professional as Non-Exempt? DOL Opinion Letter FLSA2026-1 Says Yes
DOL Opinion Letter FLSA2026-1 (January 5, 2026) confirms employers may voluntarily classify an overtime-exempt learned professional as non-exempt, because non-exempt status is the FLSA default. Here's what the letter says, the three-prong exemption test under 29 CFR § 541.301, and a practical reclassification checklist for small businesses.
DOL Opinion Letter FLSA2026-3: Why Mandatory Roll Call Counts as Hours Worked — and How Section 7(b) Changes the Overtime Math
In January 2026, the DOL's Wage and Hour Division ruled in Opinion Letter FLSA2026-3 that a mandatory 15-minute pre-shift roll call under a collective bargaining agreement is compensable hours worked — but a properly structured FLSA Section 7(b)(1) or 7(b)(2) exemption can absorb that time at straight-time pay instead of an overtime premium. Here's how the thresholds work and what the math looks like for a 20-person dispatch center.
Do Quarterly Bonuses Require Overtime Recalculation? DOL Opinion Letter FLSA2026-6 Explains the Exception
DOL Opinion Letter FLSA2026-6 (May 28, 2026) confirms that a quarterly bonus paid as a fixed percentage of total earnings — straight-time plus overtime — satisfies FLSA overtime requirements under 29 CFR § 778.210 with no workweek-by-workweek recalculation. Here are the four conditions the exception depends on and a compliance checklist for small businesses.
Georgia's Dignity and Pay Act: What the End of Subminimum Wage Means for Employers of Disabled Workers
Georgia's Dignity and Pay Act requires Section 14(c) certificate holders to pay workers with disabilities at least half the federal minimum wage ($3.63/hour) starting July 1, 2026, and bans subminimum wages entirely after June 30, 2027. What certificate holders — sheltered workshops, community rehabilitation programs, and nonprofits — need to model in payroll budgets, grant contracts, and job costing before both wage steps hit.
The NLRB Joint-Employer Standard Reverted in 2026: What It Means for Staffing, Franchise, and Subcontractor Arrangements
On February 25, 2026, the NLRB withdrew its 2023 joint-employer rule and reinstated the 2020 standard, which requires actual "substantial, direct, and immediate control" over eight essential employment terms. Here is what the reversal means for businesses using staffing agencies, franchise agreements, or subcontractors — and the practical steps to limit exposure.
The Roth Catch-Up Mandate Arrives: 2026 401(k) Rules for High Earners and Business Owners
Starting January 1, 2026, SECURE 2.0's Section 603 requires workers 50 and older with over $150,000 in prior-year FICA wages from the same employer to make 401(k) catch-up contributions — $8,000 standard, $11,250 for ages 60–63 — as after-tax Roth. Plans without a Roth option must amend by December 31, 2026 or bar catch-ups entirely; W-2 S-corp owners are in scope while K-1 partners are not.