There is arguably no more crucial function within an organization than getting employees paid accurately and on time. As employers respond to the spread of the novel coronavirus disease 2019 (COVID-19), payroll professionals must be prepared for questions from company executives, managers, and employees. The actions companies are taking in response to COVID-19, whether to reduce working hours, allow more employees to work from home (telecommuting), or shut down indefinitely, are raising difficult compliance questions for payroll.
Federal and state government agencies are working to provide guidance for employers and employees related to COVID-19. In addition, federal and state legislative bodies are considering legislation to address COVID-19-related issues, such as paid sick leave.
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- Payroll Currently, Issue 12, Vol. 30, December 2, 2022
- Biden Administration Extends Student Loan Relief Again
- Reminder: Second Payment for Deferred Social Security Tax Due Soon
- Businesses Can Take Advantage of Temporary Food, Beverage Deduction
- APA News, Biden Administration Extends Student Loan Relief Again (11-28-22)
- Payroll Currently, Issue 11, Vol. 30, November 4, 2022
- DHS Extends Form I-9 Physical Presence Flexibility Until July 31, 2023
- IRS Warns Employers About Third Parties Promoting ERC Claims
- APA News, IRS Warns Employers About Third Parties Promoting ERC Claims (10-22-22)
- APA News, DHS Extends Form I-9 Physical Presence Flexibility Until July 31, 2023 (10-12-22)
- PayState Update, Issue 19, Vol. 24, October 3, 2022
- Local Hero/Hazard Premium Pay Requirements Winding Down
- Payroll Currently, Issue 9, Vol. 30, September 2, 2022
- Student Loan Relief Extended Through December 31
- APA News, Student Loan Relief Extended Through December 31 (8-25-22)
- Payroll Currently, Issue 8, Vol. 30, August 5, 2022
- IRS to Send Courtesy Notices for Social Security Deferrals in September
- IRS Explains Qualified Leave Wage Reporting on 2022 Forms W-2
- Payroll Currently, Issue 7, Vol. 30, July 1, 2022
- IRS Issues Revised Form 941 and Schedules, Form 941-X
- Employers Can Still Claim ERC for 2020 and 2021
- APA News, IRS Issues Revised Form 941 and Schedules, Form 941-X (6-23-22)
- PayState Update, Issue 12, Vol. 24, June 13, 2022
- Minnesota Frontline Worker Pay, Notice Required
- Minnesota Relaxed Nexus Requirements
- Payroll Currently, Issue 6, Vol. 30, June 3, 2022
- GAO Report Examines IRS's Response to COVID-19 Relief
- IRS Reminds Employers of Temporary Food, Beverage Deduction
- IRS Expands TFRP Penalties for COVID-19 in Second Memo
- Payroll Currently, Issue 5, Vol. 30, May 6, 2022
- Department of Education Extends Federal Student Loan Relief
- DHS Further Extends Temporary Requirements for Form I-9 Compliance
- IRS Posts Drafts of Form 941 and Schedule R With June Revision Date
- IRS Announces ERC-Related Penalty Relief, Provides Processing Update
- IRS States QTF Benefits Cannot Be Transferred to Health FSA
- APA News, COVID-19 Policy for Accepting Expired Form I-9 Documents Ends April 30 (4-29-22)
- APA News, DHS Further Extends Temporary Requirements for Form I-9 Compliance (4-26-22)
- APA News, Department of Education Extends Federal Student Loan Relief (4-6-22)
- PayState Update, Issue 8, Vol. 24, April 18, 2022
- California Clarifies 2022 COVID-19 Supplemental Paid Sick Leave Requirements
- Payroll Currently, Issue 4, Vol. 30, April 1, 2022
- DHS to End COVID-19 Policy for Accepting Expired Documents
- SIFL Rates for 1st Half of 2022 Allow Three Options
- IRS Adds FAQs on Qualified Leave Wages to Explain Corrections
- PayState Update, Issue 6, Vol. 24, March 21, 2022
- Philadelphia Renews and Updates COVID-19 Paid Leave Requirements
- Payroll Currently, Issue 3, Vol. 30, March 4, 2022
- IRS Updates Form 941, Schedules, Instructions, for First Quarter of 2022
- IRS Suspends Mailing Some Automated Collection Notices
- IRS Updates Status of Processing Forms 941
- APA News, IRS Updates Form 941, Schedules, Instructions, for First Quarter 2022 (3-1-22)
- PayState Update, Issue 4 Vol. 24, February 21, 2022
- California Reinstates and Adds Additional COVID-19 Supplemental Paid Sick Leave Requirements
- Colorado Paid Sick Leave and Public Health Emergency Leave Requirements Clarified
- PayState Update, Issue 3 Vol. 24, February 7, 2022
- Paid Leave for COVID-19 Vaccination, Side Effects, and Testing
- St. Louis Sued for Imposing Payroll Expense Tax on Certain Nonresident Employee Earnings During Pandemic
- Payroll Currently, Issue 2, Vol. 30, February 4, 2022
- OSHA Withdraws Vaccine Requirements After U.S. Supreme Court Ruling
- IRS Issues Memo on TFRP Penalties for COVID-19 Deferral of Payroll Taxes
- APA News, GRTF Garnishments Subcommittee Contacts Department of Education (1-17-22)
- APA News, U.S. Supreme Court Blocks OSHA's COVID-19 Requirements (1-14-22)
- PayState Update, Issue 1, Vol. 24, January 10, 2022
- South Carolina - Relaxed Nexus Requirements Extended Again
- Payroll Currently, Issue 1, Vol. 30, January 7, 2022
- Reminder: Employers Must Report COVID-19 Leave Wages on Forms W-2
- Department of Education Extends Federal Student Loan Relief
- U.S. Supreme Court to Hear Case on OSHA's COVID-19 Requirements
- DHS Extends Temporary Requirements for Form I-9 Compliance Again
- IRS Issues Guidance on Early Termination of ERC
- IRS Expects Delays in Advance Requests for Employer Credits
- APA News, Department of Education Extends Federal Student Loan Relief (1-6-22)
- H.R. 748, the Coronavirus Aid, Relief, and Economic Security (CARES) Act. This legislation contains many payroll provisions, including a delay of payment for certain payroll taxes; an employee retention credit; a new Paycheck Protection Program (PPP) that provides forgivable loans to certain employers that retain a specified number of employees; special rules for withdrawals and loans from qualified retirement plans; and a suspension of garnishments and payments of federal student loans.
- H.R. 6201, the Families First Coronavirus Response Act. This legislation required all government employers and private employers with fewer than 500 employees to provide two weeks of paid sick leave to their employees (including part-time employees). The legislation also provided for paid FMLA leave for employees caring for a child whose school or child care provider is unavailable because of a public health emergency. Both requirements ended on December 31, 2020.
- H.R. 133, the Consolidated Appropriations Act, 2021. This legislation continues many provisions provided in the CARES Act and the FFCRA. The legislation extends the FFCRA credit as optional for providing qualified leave until March 31, 2021, although it does not extend the requirement. It also extends and expands the employee retention credit; extends the repayment period for deferral of employees' social security tax; and creates more PPP loans.
- H.R. 1319, the American Rescue Plan Act of 2021. This legislation extends many provisions provided in the CARES Act and the FFCRA. The legislation extends the FFCRA credit as optional for providing qualified leave until September 30, 2021, although it does not extend the requirement. The legislation increases the amount of wages eligible for the credit for expanded family and medical leave wages from $10,000 per employee to $12,000. It also extends the employee retention credit until December 31, 2021.
- H.R. 3684, the Infrastructure Investment and Jobs Act. The law ends the employee retention credit (ERC) as of September 30, 2021 (the end of the third quarter) for most employers. The legislation retains the ERC for recovery startup businesses that pay qualified wages between July 1 and December 31, 2021.
Internal Revenue Service
- Coronavirus Tax Relief and Economic Impact Payments - The IRS established a special section of its website providing links to additional information for individuals and families, businesses and tax exempt entities, and health plan and retirement plan administrators affected by COVID-19.
- Coronavirus Tax Relief for Businesses and Tax Exempt Entities - The IRS established a special section of its website providing guidance for businesses and tax-exempt entities affected by COVID-19.
- Notice 2021-65, Termination of the Employee Retention Credit under Section 3134 of the Code in the Fourth Calendar Quarter of 2021 for Certain Employers
- Notice 2021-63, Temporary 100% Deduction Applies to Meal Portion of 2021 and 2022 Per Diem Rate or Allowance
- Notice 2021-53, Guidance on Reporting Qualified Sick Leave Wages and Qualified Family Leave Wages Paid For Leave Provided in 2021
- Notice 2021-49, Guidance on the Employee Retention Credit under Section 3134 of the Code and on Miscellaneous Issues Related to the Employee Retention Credit
- Notice 2021-31, Premium Assistance for COBRA Benefits
- Notice 2021-26, Taxation of Dependent Care Benefits Available Pursuant to an Extended Claims Period or Carryover
- Notice 2021-24, Relief from Penalty for Failure to Deposit Employment Taxes
- Notice 2021-23, Guidance on the Employee Retention Credit under the CARES Act for the First and Second Calendar Quarters of 2021
- Notice 2021-20, Guidance on the Employee Retention Credit under Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act
- Notice 2021-15, Additional Relief for Coronavirus Disease (Covid-19) Under §125 Cafeteria Plans
- Notice 2020-65, Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic
- Notice 2020-54, Guidance on Reporting Qualified Sick Leave Wages and Qualified Family Leave Wages Paid Pursuant to the Families First Coronavirus Response Act
- Notice 2020-50, Guidance for Coronavirus-Related Distributions and Loans from Retirement Plans Under the CARES Act
- Notice 2020-46, Treatment of Amounts Paid to Section 170(c) Organizations under Employer Leave-Based Donation Programs to Aid Victims of the Coronavirus Disease (COVID-19) Pandemic
- Notice 2020-35, Additional Administrative Relief with Respect to Deadlines Applicable to Employment Taxes, Employee Benefits, and Exempt Organizations Affected by the Ongoing Coronavirus Disease 2019 Pandemic
- Notice 2020-29, COVID-19 Guidance Under § 125 Cafeteria Plans and Related to High Deductible Health Plans
- Notice 2020-23, Update to Notice 2020-18, Additional Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic
- Notice 2020-22, Relief from Penalty for Failure to Deposit Employment Taxes
- Notice 2020-21, Effective Date for Employment Tax Credits Under the Families First Coronavirus Response Act
- Notice 2020-18, Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic (extended tax payment deadlines for individuals and businesses)
- Notice 2020-15, High deductible health plans and expenses related to COVID-19
U.S. Department of Labor
- Employment and Training Administration
- Wage and Hour Division
- COVID-19 and the American Workplace (provides links to fact sheets, questions and answers, posters, and a field assistance bulletin)
- Temporary Rule: Paid Leave under the Families First Coronavirus Response Act
(includes links to additional information including FAQs, fact sheets, posters, and the text of the temporary regulations)
U.S. Department of Education
Social Security Administration
U.S. Citizenship and Immigration Services
U.S. Immigration and Customs Enforcement
Office of Child Support Enforcement
- Stay Safe and Informed About COVID-19
- Instructions for Employers to Send Child Support Payments Electronically (not COVID-19 specific, but helpful information for employers implementing an electronic child support payment process)
- Preparing for Year-End - Available in person, interactive virtual, webinar and webinar on demand series.
- Payroll Mid-Year Compliance Update - Interactive virtual, webinar and webinar on demand series.
- The Guide to Successful Electronic Payments (available as an eBook, which is free for members) – Provides information on establishing or improving an electronic pay process.
- Payroll Currently – the monthly member eNewsletter covering federal payroll-related compliance news.
- PayState Update – Biweekly eNewsletter dedicated exclusively to state and local payroll compliance news and issues.
- Resource Library – Access links to state websites for child support, labor, new hire reporting, unclaimed property, unemployment insurance, withholding tax, and workers' compensation.
- Robert Half Webinar On Demand: What to Consider When It's Time to Reopen the Office