The APA has released the second content update in 2019 for the four essential publications that are 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 recent 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 the latest information on the reinstated requirement to report payroll data in the EEO-1 Report, health savings account (HSA) contribution limits for 2020, Standard Industry Fare Level (SIFL) rates and terminal charges for travel in the first half of 2019, and the annually adjusted penalty amounts for violations of the Immigration and Nationality Act.
Federal Payroll Tax Laws & Regulations has been updated to include the final regulations governing Certified Professional Employer Organizations (CPEOs), final regulations governing the deductibility of charitable contributions in exchange for credit against state or local income taxes, proposed regulations on information reporting of life insurance contract transactions, as well as proposed regulations governing the withholding of distributions under Internal Revenue Code §3405(a), (b).
Federal Payroll Non-Tax Laws & Regulations has been updated to include the extension of the E-Verify program through September 30, 2019, proposed regulations to amend the exemptions of "white collar" from the minimum wage and overtime requirements of the FLSA, Department of Homeland Security regulations adjusting for inflation the civil penalties for immigration and customs violations relating to knowingly hiring, recruiting, referral, or retention of aliens without employment authorization effective after April 5, 2019, as well as Form I-9 penalties, and final Department of Justice regulations setting out immigration-related civil monetary penalties as adjusted for inflation.
APA’s Guide to State Payroll Laws updates include the latest state and local minimum wage rates, including July 1 increases and changes in Connecticut, Illinois, Nevada, and New Mexico; creditor garnishment changes in District of Columbia and Washington; paid family leave updates, including the start of contribution withholding in District of Columbia and deadline delays in Massachusetts; new state and local paid sick leave requirements; Arkansas and Texas expressly permitting paycard use and changed requirements in Georgia; and the withholding tax EFT threshold increase in West Virginia.
*Note: Payroll Source Plus®, The Payroll Source® Online, and Federal and State Payroll Compliance Resource all include two versions of The Payroll Source®: (1) an updated version; and (2) a study guide version. The Payroll Source® Study Guide (2019) can be used as a tool for those studying for CPP or FPC exams administered from September 16, 2019, through September 15, 2020.
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