The APA has released the final 2018 content update for the four essential publications on the APA Bookshelf, APA’s online, subscription-based payroll reference library. These online publications are available together in Payroll Source Plus or may be purchased individually. Multi-user licenses are also available for three or more users. The major changes and developments that are important for your company’s payroll operations are highlighted below for each publication.
The Payroll Source® Online has been updated to include general and high-low federal per diem rates for employee business travel on or after October 1, 2018, any changes to 2018 Forms 1094-C and 1095-C and their instructions, increased civil penalties for HIPAA violations, and changes to the model employee notices for rollovers of retirement plan loan offset amounts.
Federal Payroll Tax Laws & Regulations has been updated to include proposed regulations requiring employers to file all their information returns (W-2, 1095-C, 1099-MISC, etc.) electronically if the total number filed is at least 250, proposed regulations governing de minimis error safe harbor exceptions to penalties for filing incorrect information returns or furnishing incorrect payee statements, and proposed regulations amending the requirements for hardship distributions from 401(k) plans.
Federal Payroll Non-Tax Laws & Regulations has been updated to include updated links and references in child support and electronic funds transfer regulations.
APA’s Guide to State Payroll Laws has been updated to include the continuing impact of federal tax reform, including changes to state IRC conformity dates and state taxation of certain fringe benefits, the latest state and local minimum wage rates and tip credit amounts, including annual adjustments for inflation, upcoming paid family leave changes, including those in California, New York, and Washington, and new paid sick leave requirements, including those in New Jersey and Westchester County (New York), along with recent updates for New York City and Rhode Island.
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