Patriot vs. OnPay vs. SurePayroll: The Cheapest Full-Service Payroll for a Micro-Business
Patriot is cheapest for most micro-business payrolls, but multi-state fees and year-end form bills can flip it — run your headcount before your IRS deposit.
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Employee Benefits
Discover employee benefit options to attract talent and reduce turnover in small businesses
Form 5330, Explained: The Excise Taxes That Hit Retirement Plans After Prohibited Transactions and Nondeductible Contributions
Form 5330 reports excise taxes on retirement-plan failures: 15% on prohibited transactions, 10% on nondeductible contributions, until you correct them.
Double Your Team's Giving Without Doubling Your Budget: How Small Businesses Launch an Employee Matching Gift Program
A 1:1 match turns a $250 employee gift into $500 for any IRS-verified 501(c)(3) — start with a $500 cap and quarterly payouts.
Holiday Gifts vs. Holiday Parties: What Your Business Can Deduct, and What Lands on Your Employees' W-2s
IRS rules say employee gift cards are always taxable W-2 wages, turkeys can be tax-free de minimis fringes, and holiday parties are 100% deductible.
Rule 701, Explained: How Private Companies Grant Equity Without Registering Securities
Rule 701 lets private companies grant stock options without SEC registration — until 12-month grants top $10M and force financial disclosure.
The ESOP Repurchase Obligation: The Growing Buyback Bill Every Employee-Owned Company Must Budget For
A mature ESOP must buy back 2–5% of its shares yearly at fair market value — model the curve early and fund it with recycling, redeeming, or releveraging.
SEP vs. SIMPLE vs. Qualified Plans: How to Choose a Retirement Plan When You Have Employees
IRS Publication 560 frames the employer choice as SEP vs. SIMPLE vs. qualified plan — compare uniformity, mandatory contributions, and admin cost.
Borrowing From Your 401(k): Loan Limits, the 5-Year Repayment Rule, and What Happens When You Leave Your Job
A 401(k) loan caps at 50% of your vested balance or $50,000 — and leaving your job can turn the unpaid balance into taxable income plus a 10% penalty.
The ERISA Fidelity Bond Your 401(k) May Be Missing: The 10% Rule, the $1,000 Floor, and the $500,000 Cap
ERISA requires your 401(k) bonded for 10% of plan funds, $1,000 minimum, $500,000 cap, $1M with employer stock. Most bonds cost under $500 a year.
NYC Is Grading Your Sick-Leave Data: A Small Employer's Guide to the Prenatal Leave Enforcement Sweep
NYC compares your sick-leave use rates against CDC benchmarks; low usage triggers DCWP investigations with penalties up to $2,500 per employee.
Two New Penalty-Free Ways to Tap Your 401(k) for Emergencies: Self-Certification, 3-Year Repay, and the Terminal-Illness Exception
SECURE 2.0 lets 401(k) savers take $1,000 for emergencies or $10,000 after domestic abuse with no 10% penalty — self-certified, repayable in 3 years.
13th-Month Pay for Global Teams: Which Countries Mandate It, How to Prorate It, and Why You Should Accrue It All Year
13th-month pay is mandatory wages in 20+ countries, not a bonus. Accrue one-twelfth monthly or December payroll breaks your budget.