The Equal Pay Act, Explained: What Small Employers Owe Workers in Substantially Equal Jobs
The Equal Pay Act requires equal pay for substantially equal work — intent is irrelevant. The four-part test, the four defenses, and a six-step payroll audit.
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Payroll
Payroll management, processing, and compliance for businesses of all sizes
Wage Bracket vs. Percentage Method: The Two Ways Your Federal Withholding Gets Computed
Federal withholding uses wage bracket tables for manual payroll under ~$100,000, and the percentage formula for software and higher earners.
Year-End Bonus and Severance Accruals: Deduct Them This Year Only If You Pass Two Tests
The IRS lets accrual-basis employers deduct unpaid year-end bonuses only if the liability is fixed by December 31 and paid by March 15.
Employee Timesheet Template: What Every Timesheet Must Track, the FLSA Recordkeeping Rule, and Legal Rounding
The FLSA requires payroll records kept 3 years and permits quarter-hour rounding only when neutral — plus a free weekly timesheet template.
ADP FY2026 Earnings: $21.9B Revenue, $4.4B Net Income and a $44B Client Float
ADP FY2026 revenue rose 7% to $21.9B and net earnings 8% to $4.4B, while $44B of client payroll funds earned $1.35B of interest.
The FLSA Duties Tests, Explained: How the Executive, Administrative, Professional, Computer, and Outside Sales Exemptions Work — Plus the Salary Basis Rule That Disqualifies Hourly Managers
A salary above $35,568 doesn't make a worker exempt — FLSA duties tests and the salary basis rule decide, and titles count for nothing.
Wave vs. ZipBooks vs. Akaunting: Free Accounting Software Compared for Small Businesses
Wave offers the fullest free core, ZipBooks the simplest start, and Akaunting free self-hosted books — compare invoicing, bank feeds, and payroll costs.
Zero-Balance Accounts, Explained: How ZBAs Sweep Idle Cash Into a Master Account Every Night
A zero-balance account ends every day at $0 — the bank funds each day's payments from a master account, so no cash ever sits idle.
Corkage Fees and BYOB Programs, Explained: What to Charge, What's Legal, and How to Book the Revenue
Most US restaurants charge $20-$25 per bottle in corkage; the fee is a taxable service charge, so ring it separately and run staff payouts through payroll.
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.
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.
Shadow Payroll, Explained: How to Report and Pay Host-Country Tax Without Moving Anyone Off Home Payroll
A shadow payroll reports host-country work to foreign tax authorities while home pay continues — U.S. employers remit abroad, then credit it at home.