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Payroll
Payroll management, processing, and compliance for businesses of all sizes
PEO vs CPEO vs ASO vs EOR: 2026 Small Business HR Outsourcing Guide
How small businesses should choose between a PEO, CPEO, ASO, or EOR—covering co-employment mechanics, the FICA wage base restart trap that doubles Social Security tax on a mid-year switch, joint-employer lawsuits under the FLSA and Title VII, and the contract terms to verify before signing.
Pooled Employer Plans (PEPs): How Small Businesses Share a 401(k) and Cut Costs Under SECURE Act 2.0
Pooled Employer Plans let unrelated small businesses share a single 401(k) under SECURE Act 2.0, cutting all-in fees from roughly 0.80% to 0.35% and shifting plan-document, investment, and Form 5500 duties to a Pooled Plan Provider while leaving employers with a narrow duty to prudently select and monitor the PPP.
Section 45B FICA Tip Credit on Form 8846: The Quiet Six-Figure Tax Break Most Restaurant Owners Miss
How restaurant, bar, and hospitality employers compute the Section 45B FICA tip credit on Form 8846, using the frozen $5.15 minimum wage floor and the 7.65 percent multiplier — including the 280C add-back, common audit pitfalls around service charges, and how to recover up to three years of unclaimed credit through amended returns.
Section 4960: The 21% Excise Tax on Nonprofit Executive Pay After OBBBA's 2026 Expansion
Section 4960 imposes a 21% excise tax when a tax-exempt organization pays a covered employee more than $1 million. The 2025 OBBBA expansion redefines "covered employee" as anyone employed since 2017, widening the tax base for hospitals, universities, and foundations filing Form 4720 in 2026.
SECURE 2.0 Section 101: Mandatory Auto-Enrollment for New 401(k) and 403(b) Plans (2026 Compliance Guide)
SECURE 2.0 Section 101 requires new 401(k) and 403(b) plans established after December 29, 2022 to auto-enroll employees at a 3-10% default deferral with 1% annual escalation. A 2026 compliance guide covering EACA notices, the four exemptions, QDIA selection, the 90-day permissible withdrawal, and the December 31, 2026 plan amendment deadline.
State PFML Programs in 2026: A Multi-State Employer's Guide to Withholding, Private Plans, and the Section 45S Credit
Sixteen US jurisdictions run mandatory paid family and medical leave programs in 2026, with new benefits live in Minnesota, Maine, and Delaware, a 23% Washington premium hike to 1.13%, and a permanent Section 45S federal credit. This guide covers which states require withholding, how private plan exemptions work, how PFML coordinates with FMLA and ADA, and the W-2 Box 14 codes that break payroll when miscoded.
401(k) Safe Harbor Plan Design: How Small Employers Bypass ADP and ACP Nondiscrimination Testing and Avoid Top-Heavy Minimums
A practical guide for small employers comparing the three IRS safe harbor 401(k) formulas — basic match, enhanced match, and 3% nonelective — alongside QACA auto-enrollment rules, SECURE 2.0 startup and contribution tax credits, notice deadlines, and the vesting and bookkeeping details that decide whether ADP, ACP, and top-heavy testing actually go away.
Additional Medicare Tax 0.9%: How Form 8959 Reconciles Employer Withholding With Filing Status Thresholds
A 0.9% surtax applies to earned income above $200,000 (single) or $250,000 (joint), but employers withhold using a flat $200,000 per-job trigger. Form 8959 reconciles the two rules — generating a balance due for most dual-income couples and a credit for over-withheld single earners.
FedNow and RTP in 2026: How Small Businesses Replace Slow ACH With Instant 24/7 Bank Transfers
FedNow and RTP now reach over 1,700 and 1,200 U.S. financial institutions, settling credit pushes in under 20 seconds, 24/7/365. A practical guide for small businesses on when instant rails replace ACH, how the two networks differ, and how to defend against the fraud patterns that irrevocable settlement creates.
FLSA Exempt vs. Non-Exempt in 2026: The $684 Salary Floor and the Three-Part Test
After the 2024 overtime rule was vacated, the FLSA white-collar salary threshold remains $684 per week ($35,568 per year) in 2026. This guide walks employers through the salary basis, salary level, and duties tests, the safe harbor under 29 CFR 541.603(d), state thresholds that override the federal floor, and the financial exposure of misclassification.
Form 6765 R&D Tax Credit Payroll Offset: How Qualified Small Businesses Turn $500,000 of Section 41 Credit Into Cash
Section 41 lets a qualified small business apply up to $500,000 of R&D credit per year against employer Social Security and Medicare taxes via Form 6765 and Form 8974. This guide explains the QSB tests, the four-part research test, the redesigned Section G that becomes mandatory in 2026, and how OBBBA's Section 174 reset changes the timing math.
Form 8027: How Restaurants Apply the 8% Tip Allocation Rule and Avoid W-2 Box 8 Surprises
Form 8027 requires large food and beverage establishments to reconcile gross receipts against employee-reported tips and allocate any shortfall below 8% to directly tipped employees on W-2 Box 8. This guide covers the 10-employee filing test, the three approved allocation methods, the tip-versus-service-charge distinction, and the reconciliation discipline that keeps Box 8 empty.