#payroll
Payroll management, processing, and compliance for businesses of all sizes
22% of U.S. organizations now offer pet insurance, up from 14% in 2022, and under the voluntary model it costs the employer nothing in premiums. How the three program models differ, what employees pay (about $43/month for dogs, $23 for cats), why the deduction must be post-tax, and the four DOL conditions that keep the benefit outside ERISA.
A step-by-step wind-down checklist — final 1040/1065/1120 returns, final 941/940/W-2 payroll filings, state dissolution, EIN account closure, Section 1245 and 1250 recapture on asset sales, and the 3-to-7-year record retention rules.
Singapore's Local Qualifying Salary rose from S$1,600 to S$1,800 on 1 July 2026 — full-time locals below the line now count as half a head (or zero below S$900) toward Work Permit and S Pass quotas, CPF filings drive the weekly headcount refresh, and 30% PWCS co-funding offsets qualifying raises.
Volunteer firefighters and EMTs are usually employees for federal tax purposes, so stipends and per-call pay are W-2 wages. Section 139B excludes up to $50 for each month of service ($600 a year) plus qualified state and local tax benefits; LOSAP awards accrue tax-deferred under an $8,000 cap for 2026 and are taxed as ordinary income on payout with no FICA; only accountable-plan reimbursements stay off the W-2.
From July 1, 2026, Czech employers must register every new hire with the ČSSZ before the employee starts work — the old eight-day post-start window is gone. This guide covers the partial-registration option for Czech workers, the stricter foreign-worker rules, the JMHZ monthly report behind the change, penalties up to CZK 10 million, and a seven-step onboarding checklist.
A disallowed Employee Retention Credit starts a two-year statute under Section 6532(a) that appealing does not pause. Since April 2026, taxpayers with six months or less remaining can submit Form 907 through the IRS Document Upload Tool to extend it — who qualifies, how to file, and the five mistakes that still forfeit the refund.
Federal law only requires final wages by the next regular payday, but states add same-day deadlines and penalties — California's daily-wage meter up to 30 days, Massachusetts treble damages, Colorado's 2x/$1,000 floor — plus mandatory vacation payout in a handful of states.
The Fair Labor Standards Act has no employee-count trigger — enterprise coverage begins at $500,000 in annual gross sales, and individual coverage can apply well below it. Here is what changes at the threshold, the five obligations it imposes, and a seven-step checklist to run before an investigator calls.
Under 29 CFR 778.114, a fixed salary can compensate all hours worked, so overtime costs only a half-time premium — $80 instead of $300 on a 50-hour week at an $800 salary. This guide covers the math, the five conditions, the 2020 rule on bonuses, and the state-law bans in Alaska, California, New Mexico, and Pennsylvania.
OBBBA Section 70113 permanently repealed the moving expense deduction and the tax-free employer reimbursement for tax years beginning after December 31, 2025 — every relocation dollar, including payments made directly to vendors, is now supplemental wages, with exceptions only for active-duty military PCS moves and intelligence community personnel.
Three federal posters — FLSA, OSHA 3165, and EPPA — apply to nearly every private employer, while the EEO "Know Your Rights" notice kicks in at 15 employees and FMLA at 50. Every one is free from the government, and DOL guidance lets fully remote teams satisfy the continuous-posting rule electronically.
Bringing staff back on-site changes payroll tax, benefits, and deductions at once. For 2026 the Section 132(f) exclusions are $340/month each for transit/vanpool and qualified parking, saving employers about 7.65% of every pre-tax dollar; W-2 employees can no longer deduct home-office costs, so route equipment through an accountable plan instead.
