Tax Resources for Accountants and Small Businesses (U.S.)
What Is the California Payday Notice Poster? The California Payday Notice Poster is a workplace notice required under California Labor Code Section 207 that informs employees about the employer’s regular paydays and the time...
The CalSavers program requires eligible California employers to provide access to a retirement savings plan for employees if they do not offer a qualified retirement plan. CalSavers Employer Requirements The CalSavers program requires eligible...
The federal minimum wage sets the lowest hourly pay rate that covered employers must pay covered employees in the United States. It is established under federal law and enforced by the U.S. Department of...
Form W–2 Wage and Tax Statement Form W-2, Wage and Tax Statement, is one of the most important payroll tax forms in the United States. It reports wages, tips, and other compensation paid to...
Editorial disclaimer: This article is for general information only. It is not legal or tax advice. Tax rules can change. Outcomes depend on each taxpayer’s facts. Consider consulting a qualified tax professional. Primary sources...
In the 112th U.S. Congress, the Mobile Workforce State Income Tax Simplification Act of 2011 (H.R. 1864) was introduced to address state income tax rules affecting employees who work in more than one state....
AccuWage Online is a free internet application offered by the Social Security Administration (SSA) that enables employers and authorized agents to test wage report files before submitting them electronically to the SSA. The tool...
Payroll software plays a central role in managing employee compensation, tax compliance, and payroll reporting for U.S. businesses. Modern payroll platforms are built to streamline wage calculations and direct deposits, while also supporting federal,...
Retirement plan sponsors may occasionally face IRS penalties due to late filings, missing forms, or administrative oversights. While the former “Penalty Relief Pilot for Small Retirement Plans” is no longer in effect, the IRS...
Handbook for Employers (M-274) is an official guide issued by the U.S. Citizenship and Immigration Services (USCIS). It provides detailed instructions for U.S. employers on how to properly complete and retain Form I-9 (Employment...
Federal payroll tax forms are used by U.S. employers to report wages paid to employees and to file and pay required payroll taxes. These forms are administered by the Internal Revenue Service (IRS) and are...
This payroll compliance guide provides an overview of employer payroll responsibilities in the United States. It explains federal payroll requirements, tax obligations, wage rules, and recordkeeping duties that apply to employers regardless of size...
California Employment Development Department (EDD) The California Employment Development Department (EDD) administers the state’s payroll tax programs, including Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI), and California Personal Income Tax...
A Cafeteria Plan, also known as a Section 125 plan, is an employer-sponsored benefit arrangement that allows employees to choose between taxable wages and certain qualified, tax-free benefits. These plans are regulated under Internal...
This checklist is based exclusively on IRS authority (Section 125, IRS regulations, and IRS publications) and includes relevant internal resources from AccountingPortal.com. 1. Determine Eligibility and Plan Purpose Confirm that a cafeteria plan must...
What Is an Overtime Reset? An overtime reset refers to the point when the calculation of overtime hours starts over. Under the Fair Labor Standards Act (FLSA), overtime pay is based on a “workweek”...
The Fair Labor Standards Act (FLSA) is a cornerstone of U.S. labor law that establishes nationwide rules on minimum wage, overtime pay, recordkeeping, and child labor. It was enacted in 1938 and is administered...
The Fair Labor Standards Act (FLSA) continues to evolve. In 2024–2025, the U.S. Department of Labor (DOL) issued new regulations on overtime pay and salary thresholds for exempt employees, followed by significant court rulings...
AccuWage Online provides a user-friendly experience for testing wage reports before submitting your formatted wage file to the Social Security Administration (SSA). Accuwage can be used by companies to submit accurate data more...
For employers to comply with ERISA reporting requirements, they must understand what needs to be disclosed and when deadlines are set by the Department of Labor (DOL). This article will outline the fundamental...