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Payroll
Payroll management, processing, and compliance for businesses of all sizes
The IRS Sent a $121,000 Refund by Mistake — Then Gave Itself Ten Years to Take It Back
In Hough Beck & Baird, Inc. v. Commissioner, 167 T.C. No. 2 (July 2026), the Tax Court held that when an IRS calculation error zeroes out a correctly reported $121,003 employment tax liability and triggers a mistaken refund, the IRS can fix it with a supplemental assessment under IRC § 6204 — gaining a ten-year collection window instead of the two-year erroneous-refund suit deadline of § 7405.
New Jersey's Medicaid Employer Assessment (A5324): What the First-in-the-Nation Law Means for Your Payroll
New Jersey's A5324, effective July 1, 2026, bills employers $325–$725 per year for each Medicaid-enrolled employee or dependent once 50 or more are enrolled — matched by the state, not self-reported. Here is how the tiered fees work, which workers are exempt now and in 2027, and how to prepare your books for a bill you didn't calculate.
Quiet Quitting in 2026: What Employee Disengagement Costs Your Small Business
U.S. employee engagement sits at just 32% in 2026, and Gallup estimates disengagement costs the global economy $8.9–$10 trillion a year. Here is how small-business owners can recognize the warning signs of quiet quitting, why replacing an employee runs 50–200% of their salary, and which management levers — clarity, recognition, and growth — actually re-engage a team.
Alaska's Minimum Wage Hits $14 in July 2026: What Small Employers Need to Budget For
Alaska's minimum wage rose to $14 an hour on July 1, 2026 under Ballot Measure 1, with no tip credit allowed and a jump to $15 in 2027 followed by permanent CPI-indexed increases starting 2028.
California's 2026 Privacy Rules Now Cover Employee Payroll, Biometric, and Health Data
California's CPRA now covers employee, applicant, and contractor data, and regulations effective January 1, 2026 require risk assessments before high-risk HR uses like biometric time clocks and AI resume screening, with automated-decision-making notice and opt-out rules phasing in by 2027.
Colorado's New NICU Leave Benefit: What Small Employers Need to Know About FAMLI in 2026
Colorado's FAMLI program now offers up to 12 weeks of paid Neonatal Care Leave for NICU stays, separate from the existing 12 weeks of bonding leave, funded by a 2026 payroll premium of 0.88% of wages split between employer and employee for businesses with 10 or more workers.
Florida SB 606: What Restaurants Must Disclose About Operations Charges in 2026
Florida's SB 606 (Section 509.214, effective July 1, 2026) requires restaurants to disclose any non-tax "operations charge" on menus, bills, receipts, and contracts in a font size at least as large as menu item descriptions, and to itemize gratuities, operations charges, and sales tax as separate line items on every receipt.
Gusto vs. OnPay for Teams Under 10: Which Payroll Pricing Model Actually Fits?
Gusto's Simple tier runs $49/month + $6 per employee but gates multi-state payroll behind an $80 Plus tier; OnPay's single ~$40–59 + $6 plan includes it standard. A feature-by-feature cost comparison for businesses with 2–9 employees, covering PTO, direct deposit, benefits availability, support, and integrations.
Home Care Agency Bookkeeping: Reconciling Medicaid, Private Pay, and VA Reimbursement
Home care agencies collect from private pay, Medicaid MCOs, and VA Aid and Attendance on three different timelines while caregiver payroll runs on a fixed biweekly schedule, so tracking AR by payer separately (not blended) is the key to forecasting cash and catching the 2026 EVV hard-edit denials that make unresolved visit exceptions permanently unbillable.
Ireland's Budget 2026: What the VAT Cut and New Reliefs Actually Mean for Small Business Owners
Ireland cut VAT on food, catering, and hairdressing from 13.5% to 9% on July 1, 2026, raised the entrepreneur relief cap to €1.5M, and boosted the R&D credit to 35% — but the minimum wage hike to €14.15 and pension auto-enrolment landed six months earlier. Here's what each change means for small business books.
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.