Payroll

NY Construction Law Adds New Payroll Costs Dec. 8

Covered construction employers in New York face reporting-pay and shift-cancellation pay obligations under the state’s Construction Reporting Pay Act. As of Dec. 8, 2026, covered employees who report for work at their employer’s request or with its permission must receive…

A professional featured image for a Resourceful Finance Pro article titled "NEW STATE LAW." Overlaid on a dark teal gradient, the graphic showcases a corporate team analyzing regional regulatory adjustments in a bright office environment. A senior female executive with silver hair points her pen at a clipboard document labeled "LEGISLATION," which displays an official circular seal and a legal stamp. Her diverse colleagues sit at the desk reviewing data sheets and open laptops with financial charts, visually highlighting the strategic collaboration and careful scrutiny required to align corporate operations with changing state statutes.

Washington Paid Leave Payroll Tax Rises on Jan. 1

On Jan. 1, 2027, Washington’s Paid Family & Medical Leave premium increases to 1.2%, from 1.13%. Employers will pay 29.3% of the paid leave premium; the employee share is 70.7%. Employers may cover some or all of employees’ share. Generally,…

Man reviewing a rising bar chart on a laptop beside a framed newborn photo at home, PFML premium increases on Jan. 1

How Fringe Benefit Deferral Affects 2026 and 2027 W-2s

With year-end approaching, payroll and finance teams should review whether the IRS’s optional special accounting rule makes sense for certain taxable noncash fringe benefits. The rule lets employers treat benefits provided during November and December (or a shorter period within…

Hand resting on company car keys beside a calculator and laptop chart on a snowy day, year-end fringe benefit calculations

Damages, Penalties More Than Double NJ Employer’s Unpaid Overtime Bill

A New Jersey drywall installer must pay $725,000 after failing to pay 48 workers overtime for pre-shift work performed while they waited for transportation to job sites. The U.S. Department of Labor’s (DOL) Wage and Hour Division found P &…

Resourceful Finance Pro blog image about companies being required to pay overtime violations, shown with payroll documents and financial figures.

DOL Withdraws Guidance Behind 80/20 Rule for Tipped Employees

The Department of Labor recently issued a bulletin withdrawing three opinion letters that led to the 80/20 rule for tipped employees. The rule generally barred employers from claiming the tip credit for time that tipped employees spent on related, non-tip-producing…

Restaurant manager sliding sealed envelopes from a binder after closing, for DOL withdrawing 80/20 tip credit guidance

IRS Shuts Down FIRE E-Filing Nov. 19: Apply for IRIS Now

The IRS’s FIRE system will take its last information return at 3 p.m. ET on Nov. 19. Starting with the 2027 filing season, the Information Returns Intake System (IRIS) will replace FIRE for e-filing returns, including 1099s, 1098s and W-2Gs…

Unpaid Wage Liability: Pa. Court Sets 3-Year Deadline for Minimum Wage Suits

Pennsylvania employers face a three-year window for employees to sue over unpaid minimum wages or overtime under state law, rather than the six years a trial court previously allowed. The ruling came in a case involving 20 pharmacy employees seeking…

Payroll manager checks a printed timesheet column by column, illustrating wage and hour compliance and time-rounding risk.

New Court Ruling: Payroll Rounding and Clock-In Rules Raise Wage Liability Risk

Required preshift tasks – and whether employees are paid for them – are at the center of a former hospital nurse’s wage dispute. Chestnut Hill Hospital required nurses to change into surgical scrubs by 7 a.m. for a morning huddle.…

Finance leaders reviewing a payroll chart with one spiking red bar, showing the financial risk of payroll rounding practices

New Overtime and Tip Reporting Required on 2026 W-2s: Due Feb. 1

Employers have an extra day to furnish W-2s to employees and file them with the Social Security Administration. The usual Jan. 31 deadline falls on a Sunday in 2027, so the due date for 2026 Forms W-2 moves to Monday,…

Payroll manager organizing a stack of envelopes at her desk while reviewing a schedule on screen, planning ahead for 2026 W-2s

How a 15-Minute Wait Can Add Up to FLSA Back Pay

Payroll usually pays the hours recorded on time clocks – but requiring employees to arrive early can create a pay obligation before they even punch in. That’s the issue in a recent wage dispute, alleging violations of the Fair Labor…

Fall Back: Payroll’s Checklist for the Extra Hour on Nov. 1

When daylight saving time ends, employees on the clock when the time changes at 2 a.m. pick up an additional hour. Payroll teams need to make sure that hour is credited and paid this run. This year, the clocks fall…

Night-shift worker looks up at a wall clock holding a timecard, illustrating how daylight saving fall back adds an hour to shifts

Unpaid Wage Obligations Follow Owner After Abrupt Shutdown: Owner Pays Nearly $2M a Decade Later

A California company closed without warning or final paychecks just over a decade ago. Now, its owner has paid nearly $2 million after years of state wage enforcement efforts. The state's Labor Commissioner’s Office recovered the money for 136 former…

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