Category Archives: Payroll

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*UPDATE* Proposed Amendments To New York Labor Law Section 193 Authorizing Additional Payroll Deductions Signed Into Law

As an update to an earlier article, on September 7, 2012, Governor Cuomo signed a bill into law which permits employers to make additional deductions from employees’ paychecks. Bill A10875-2011 (available here) amends New York Labor Law Section 193 (“Section 193”) to provide new categories of wage deductions that employers will be permitted to take … Continue Reading

Proposed Amendments to New York Labor Law Section 193 Authorize Additional Payroll Deductions

A bill that would permit employers to make additional deductions from employees’ paychecks recently passed the New York State Legislature and is expected to be signed into law by Governor Cuomo. Bill A10875-2011 (available here) seeks to amend New York Labor Law Section 193 (“Section 193”) to provide new categories of wage deductions that employers … Continue Reading

May An Employer Recover Prior Wage Overpayments? The DLSE Confirms That Such A Practice Can Be Lawful, But Several Conditions Apply.

To quickly process payroll, employers oftentimes pay hourly employees for an assumed amount of hours before their actual timesheets are submitted.  For example, an employer may issue a paycheck every Friday for an assumed 40 hours before actually receiving the employee’s final timecard for the week.  If it turns out that the employee worked less … Continue Reading

IRS Suspends Section 409A Reporting and Withholding Requirements for 2005

The IRS released Notice 2005-94 suspending employer reporting and wage withholding requirements for deferred compensation under IRC Section 409A for calendar year 2005. The Notice does not affect FICA or other employer withholding and reporting obligations. Future IRS guidance may require employers to furnish corrected information returns and payee statements reporting any previously unreported amounts … Continue Reading

Payroll Services Company Was Not Employer For Employment Tax Purposes

Recently, the United States Court of Federal Claims determined that a company providing payroll services and worker placements was not the workers’ employer. Cencast Services L.P., et al. v. United States, No. 02-1916 (Fed. Cl. 2004). Accordingly, the company was not entitled to aggregate the workers’ wages for the purpose of calculating FICA and unemployment … Continue Reading

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