#payroll
Payroll management, processing, and compliance for businesses of all sizes
A driving school's books hinge on three quirks most owners miss - a dual-control training car is two separate depreciable assets, instructor licensing adds $2,000+ in recurring annual compliance costs, and revenue must be tracked by lesson type to see profit per instructor-hour. Here's how to structure the chart of accounts, handle vehicle disposal correctly, and run a simple monthly close.
After Tropical Storm Arthur struck Louisiana on June 17, 2026, the IRS postponed federal tax deadlines to November 2, 2026 for Avoyelles, St. Landry, St. Tammany, and Terrebonne Parishes under FEMA declaration 4927-DR. The relief covers returns and estimated payments automatically — but not payroll tax deposits or 1099s — and a Section 165(i) election lets storm-damaged businesses claim casualty losses on last year's return.
After Super Typhoon Sinlaku struck Saipan, Tinian, Rota, and the Northern Islands on April 11, 2026 (FEMA declaration DR-4910), the IRS postponed filing and payment deadlines falling between April 11 and November 2, 2026 to November 2 — automatically, for any taxpayer with an address of record in the CNMI. Here's what's covered, the April 27 payroll-deposit cutoff that already passed, and the Section 165(i) election that can put a refund in your hands by October 15.
Effective January 1, 2026, California's SB 642 expands the Equal Pay Act's definition of wages to cover bonuses, stock options, allowances, hotel accommodations, and travel reimbursements — and lets each paycheck restart the three-year claim clock, with back pay recoverable up to six years. Here is what changed and a practical compliance checklist for small employers.
Deduct premiums on Schedule 1, get reimbursed via ICHRA/QSEHRA, or take the premium tax credit — never two for the same dollar. Master the month-by-month coordination and circular math that prevents double benefits.
Restaurant labor costs now average over 36% of sales industry-wide, up from the old 30% rule of thumb. A practical guide to tracking labor cost and prime cost weekly — including a 35-hour overtime alert threshold, demand-driven scheduling that cuts labor cost 20–30%, and the chart-of-accounts setup that makes it all measurable.
AICPA SAS No. 150, issued July 2026 and effective for periods ending on or after December 15, 2028, requires auditors to externally confirm cash held by third parties — payment processor reserves, PEO payroll trust accounts, and escrow balances — unless narrow risk-based conditions are met. Here is what changes for audited businesses and how to prepare your books.
California's AB 406 lets employees use accrued paid sick leave for jury duty, subpoenaed witness testimony, and crime-victim judicial proceedings — expanded January 1, 2026 to cover plea hearings, sentencing, and release decisions — while enforcement moves from the Labor Commissioner to the Civil Rights Department. Here's what every California employer, regardless of size, must update.
A $400 session pack is a liability, not June revenue — swim school bookkeeping hinges on deferring prepaid lesson income, budgeting pool leases as fixed costs, and classifying certified instructors correctly. Covers franchise cost benchmarks ($95K–$3.75M), instructor pay of $19–$35/hour, USA Swimming fee pass-throughs, and a monthly close checklist.
The IRS raised the 2026 qualified transportation fringe benefit limit to $340/month each for transit and parking (up from $325), an $8,160 combined annual pre-tax ceiling. Here's how the benefit works, the 7.65% employer FICA savings, where 20-employee mandates in NYC, San Francisco, Seattle, and New Jersey make it legally required, and how to keep the bookkeeping clean.
DHS's final rule effective September 15, 2026 replaces open-ended "duration of status" with a fixed I-94 Admit Until Date for F-1, J-1, and I nonimmigrants — up to 4 years plus a shortened 30-day grace period. Small employers with OPT, STEM OPT, or J-1 workers must now calendar expiration dates, file Form I-539 extensions before the deadline, and budget for recurring compliance costs.
In May 2026, the DOL's Wage and Hour Division ruled in Opinion Letter FLSA2026-7 that time employees voluntarily spend passing through a security checkpoint to leave the premises during a 30-minute unpaid meal break is not compensable under the FLSA. Here's what the ruling covers, what it doesn't change under state law, and five compliance steps for employers with secured facilities.
