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Payroll
Payroll management, processing, and compliance for businesses of all sizes
Nebraska's Mini-WARN Act: What the New 90-Day Mass Layoff Notice Law Requires
Nebraska's mini-WARN act (LB 921) takes effect July 17, 2026, requiring employers with 100+ employees to give 90 days' written notice before a mass layoff or business closing — 50% longer than federal WARN, with a flat 100-employee trigger, stricter notice content rules, and $100/day penalties. Here's who's covered and how to build a compliant RIF checklist.
Predictive Scheduling Laws in 2026: What Multi-Location Employers Owe Workers When a Shift Changes
Eleven U.S. jurisdictions now enforce fair workweek laws requiring 14 days' schedule notice and predictability pay for changes — Starbucks paid $38.9M and Chipotle $20M for violations. Here's what multi-location retail, food service, and hospitality employers must track, what penalties cost per employee, and how to keep the three-year compliance paper trail clean.
Esports Organization Bookkeeping: Prize Pools, Sponsorships, and the New 1099 Threshold
Esports organizations must separate prize revenue from player distributions, recognize sponsorship revenue under ASC 606 as obligations are delivered, and track the 2026 rise of the Form 1099-NEC/MISC filing threshold from $600 to $2,000 per payee.
New Jersey Just Made Family Leave a Small-Business Problem: What the July 17 NJFLA Expansion Actually Requires
New Jersey's Family Leave Act drops its employer-coverage threshold from 30 to 15 employees on July 17, 2026 (then 10 in 2027 and 5 in 2028), while employee eligibility shortens from 12 months/1,000 hours to 3 months/250 hours worked.
Streaming Payroll Bookkeeping: How to Book Superfluid and Sablier's Per-Second Wage Accruals
Superfluid and Sablier let DAOs pay contributors continuously by the second instead of on a pay date, which means wage expense must be accrued as it streams, not booked when a recipient withdraws — here's how to record it, including the fair-market-value and insolvency edge cases.
ABA Therapy Practice Bookkeeping: The RBT/BCBA Guide to Billing, Authorizations, and Cash Flow
ABA practices bill in 15-minute units under CPT codes 97153 and 97155, face industry-wide denial rates of 15-30%, and see predictable cash-flow dips when six-month prior authorizations lapse before renewal paperwork clears.
Occupational Therapy Private Practice Bookkeeping: A 2026 Guide
A 2.5% CMS cut to OT evaluation codes, a $2,480 KX modifier threshold, and the 8-minute rule all shape 2026 revenue for occupational therapy private practices, and each one requires a specific change to how the books are kept.
Fingerprint Time Clocks and Biometric Privacy Law: What a Small Business Needs to Know Before Installing One
Illinois's Biometric Information Privacy Act requires a written policy, notice, and signed consent before any fingerprint, palm-vein, or facial-recognition time clock scans an employee, with damages of $1,000–$5,000 per violation and similar consent rules now spreading to Texas, Washington, and roughly twenty other states.
California SB 648: The Credit Card Tip-Skimming Law Taking Effect January 2026
California's SB 648 takes effect January 1, 2026, giving the Labor Commissioner direct authority to fine employers $250 to $1,000 per violation for deducting credit card processing fees from employee tips, a practice already banned under Labor Code Section 351.
Commercial Diving Company Bookkeeping: Saturation Gear Depreciation, Hazard Pay, and Job Costing
Commercial diving companies that depreciate saturation systems on a flat calendar schedule, lump hazard pay and depth pay into a single wages line, or book topside support crew as overhead routinely misprice their bids — this guide covers usage-based depreciation for saturation gear, the diver pay stack, and job-costing topside labor specific to commercial dive operations.
FDIC Insurance and Payroll Accounts: A Small Business Guide to the Main Street Depositor Protection Act
The Main Street Depositor Protection Act (S. 4198) would raise FDIC coverage for noninterest-bearing business payroll accounts to between $250,000 and $5 million, up from today's flat $250,000 limit, but the bill had not passed Congress as of March 2026.
H-2A Wage Rules for 2026: What Changed in Farm Labor Costs
The Department of Labor's October 2025 H-2A rule replaced the flat state AEWR with a two-tier OEWS-based wage system and a new housing credit of $0.71 to $3.18 per hour, projected to save U.S. farms $2.4 billion a year — but it requires separate pay codes by skill level and documented job orders to survive an audit.